Other Taxes: Property, Excise Duties, Customs, and Natural Resources
Beyond CIT, income tax, and VAT, companies established in Georgia may be subject to several other levies.
Property Tax
Property tax is a local tax, administered by municipal authorities within the limits set by the Tax Code.
Tax base for businesses: average annual net book value of fixed assets and investment properties. The rate may not exceed 1% of this value. For fixed assets acquired before 2000, the net value is multiplied by 3; by 2 for assets from 2000–2004; by 1.5 for those acquired in 2004.
Tax base for individuals: the tax is based on the household. Households with annual taxable income below 40,000 GEL are exempt. Above this, the rate varies between 0.05% and 0.2% for incomes up to 100,000 GEL, and between 0.8% and 1% beyond.
Filing and payment: before 1 April of the following year (businesses), before 1 November (individuals). The annual advance payment for businesses is due before 15 June.
Notable exemptions: roads, electricity and communication lines, assets in free industrial zones, agricultural land damaged by more than 50%, properties rented to Georgian residents, etc.
Excise Duties
Excise duties apply to specific goods: alcoholic beverages, tobacco, means of transport, fuels (petrol and diesel), and mobile communication services. They are payable by manufacturers, importers, and exporters. The rate varies depending on the nature of the product.
In 2024, the Tax Code was amended to modify excise rates on tobacco and tobacco products.
Import Duties
Georgia applies three levels of import duties:
• 0%: the vast majority of industrial and intermediate goods
• 5%: pork, cheeses and curd, hair products, soaps, plastics, copper products, etc.
• 12%: foodstuffs, tobacco, salt, asphalt, cement, concrete, wood, mineral water, synthetic cotton, stones, etc.
• Variable: alcoholic beverages (based on alcoholic strength), vehicles (based on age and engine size)
The duty is calculated on the customs value and is payable within 5 days of the end of the import operation (extendable to 45 days for certain goods). Numerous exemptions exist (goods financed by donations, oil and gas equipment, infant food, FIZ products, etc.).
Natural Resource Tax
Companies exploiting natural resources (water, forests, gas, minerals) must obtain a licence and pay a tax whose periodicity and due date vary depending on the resource (annual for agricultural water, quarterly for mineral waters, monthly for gas).
Gambling Tax
Operators of casinos, gaming halls, and gambling establishments pay a fee per table (between 20,000 and 40,000 GEL per quarter) and per slot machine (2,000 to 4,000 GEL per quarter). In 2025, the rate on revenues from electronic slot machine halls was raised to 20% at the corporate level, but dividends distributed from these profits now benefit from a withholding tax exemption.