Taxes
Two practical calculators and every headline rate on one page. The figures come straight from the Tax Code and each one links to its article.
VAT calculator
Add 18% to an amount, or pull the VAT back out of a gross price.
- Excluding VAT
- 1,000.00 ₾
- VAT (18%)
- 180.00 ₾
- Including VAT
- 1,180.00 ₾
Careful: to extract VAT you divide by 1.18, you do not multiply by 0.18. The difference is about 3% of the total - on an invoice that is real money.
Which regime costs least
Enter annual turnover and expenses to see what each status would cost you.
Only affects the individual entrepreneur regime, where profit rather than turnover is taxed.
Micro business status is available up to 30,000 GEL of turnover and with no employees. The small business rate rises to 3% once turnover passes 500,000 GEL. This comparison is indicative and does not replace an accountant.
Rates and articles
Click an article to land in the text of the law itself.
- Income tax20%მუხლი 81.1
- VAT18%მუხლი 166
- VAT registration threshold (12 months)100 000 ₾მუხლი 165¹
- Micro business0% · ≤30 000 ₾მუხლი 84
- Small business (below / above threshold)1% / 3%მუხლი 88, 90
- Rent, without deductions5%მუხლი 81.2
- Surplus on selling a flat or a vehicle5%მუხლი 81.3
Rates read straight from the law on matsne.gov.ge. Last verified: 2026-08-29
Frequently asked questions - taxes
What is the VAT rate in Georgia?
18% (Tax Code, article 166). It is a single rate; there is no reduced rate for particular goods.
When does VAT registration become mandatory?
Once taxable transactions exceed 100 000 GEL in any continuous 12 months, you must apply to the tax authority within 2 working days (article 165¹).
When does the small business rate become 3%?
Once gross income passes 500 000 GEL (700 000 for wine and agro tourism). The status is revoked if the ceiling is exceeded in two consecutive calendar years.
Who can be a micro business?
An individual who employs nobody and whose annual gross income does not exceed 30 000 GEL (article 84). Such a person pays no income tax.
How do I calculate the VAT inside a price?
Divide the amount by 1.18 to get the net price; the difference is the VAT. In 118 GEL the VAT is 18 GEL, not 21.24. That is exactly what the „Extract VAT“ mode does.