Georgia Tax Deadlines: Monthly, Annual and One-Off Due Dates
Georgian tax runs on a monthly cycle with a few annual and one-off dates on top, and which of them reach you depends on the regime you are in. Monthly returns fall due by the 15th of the following month and the annual income tax return by 31 March. This page sets out every date, who it applies to and what lateness costs.
- Monthly returns are due by the 15th of the following month: the 1% small business return, the salary withholding return, the VAT return and the profit tax return, and the tax on each is paid by the same day except tax withheld from salaries, which goes on the salary day.
- The annual income tax return for individuals is due by 31 March, and the tax on it is paid by the same day.
- Property tax for individuals runs on 2 dates: the return by 1 November, the payment by 15 November.
- Advance tax, 25% of last year's tax, falls on 15 May, 15 July, 15 September and 15 December for enterprises and individual entrepreneurs on a calendar-year reporting period, and Small Business Status holders make none.
- Filing late costs 5% of the tax on that return in the first 2 months and 10% once it passes 2 months, with 0.05% a day running on top of any tax left unpaid.
- A deadline landing on a Saturday, a Sunday or a public holiday runs to the end of the next working day.
Georgia tax deadlines at a glance
Each of the taxes you pay in Georgia has its own reporting period and its own due date, so two people in Tbilisi can be on different calendars.
Tax calendar by date
| Date | What is due | Who it applies to |
|---|---|---|
| 15th of every month | Small business return and the 1% tax for the reporting month | Small Business Status holders |
| 15th of every month | Return on salaries paid and tax withheld | Employers |
| 15th of every month | VAT return and payment, reverse charge VAT included | VAT payers and tax agents |
| 15th of every month | Profit tax return and payment | Companies and permanent establishments |
| 15th of the month after the sale | Return on a taxable gain from selling property outside business | Individuals |
| 15 January, 15 April, 15 July, 5 October | Fixed tax on short-term letting for the quarter | Individuals who opted into it |
| 31 March | Annual income tax return, and the tax on it | Residents and non-residents with income not taxed at source, micro business holders, individual entrepreneurs |
| 31 March | Last day to be in the register of residential landlords for the 5% rate | Individual landlords whose rent is not taxed at source |
| 1 April | Property tax return and payment, except tax on land | Enterprises and organisations |
| 15 May, 15 July, 15 September, 15 December | Advance tax, 25% of last year's tax on each date | Enterprises and individual entrepreneurs on a calendar-year reporting period |
| 15 June | Property tax current payment, equal to last year's tax | Enterprises and organisations |
| 1 November | Property tax return | Individuals with a liability after the reliefs |
| 15 November | Property tax and land tax payment | Individuals, and enterprises for land tax |
Dates that a single event sets running, such as crossing the VAT threshold, have their own table further down.
Which deadlines apply to you
| You are | Every month | Annual and other dates |
|---|---|---|
| A Small Business Status holder | Return and 1% tax by the 15th, a month with no income included | Annual return by 31 March for income taxed under general rules. No advance tax |
| A micro business holder | Reverse charge VAT on services bought from a non-resident | Annual return by 31 March. 15 days to apply for small business status after passing GEL 30,000 or hiring |
| An individual entrepreneur under the general rules | Salary withholding return by the 15th if you employ anyone | Annual return by 31 March. Advance tax on 15 May, 15 July, 15 September and 15 December. A return within 30 business days of stopping business |
| An individual with rent, a property sale or other income not taxed at source | A return by the 15th of the month after a taxable sale | Annual return by 31 March. Landlord register by 31 March. Property tax on 1 November and 15 November |
| An employer | Salary withholding return by the 15th, withheld tax paid on the salary day, pension contributions transferred by the day that return is filed | Set by what the business itself is, a company or an entrepreneur |
| A company | Profit tax by the 15th. VAT by the 15th if registered. Salary withholding return by the 15th | Property tax return and payment by 1 April, current payment by 15 June, land tax by 15 November. No annual profit tax return |
Monthly deadlines: the 15th of the following month
One date carries most of the Georgian tax year. A return for a calendar month is due by the 15th of the month that follows, and so is the tax on it, unless the Code sets an earlier payment date, as it does for tax withheld at source.
Small Business Status: the 1% return and payment
Small Business Status taxes turnover at 1% and reports by calendar month. The monthly small business return and the tax on it are both due by the 15th of the month after the reporting month.
A month with no income still needs a return. Since March 2026 a month you leave unfiled no longer counts as a zero return under the Ministry of Finance instruction on special tax regimes, so the late filing rules reach it.
The rate on that return rises to 3% from the start of the month in which turnover passes GEL 500,000, or GEL 700,000 for wine tourism and agro tourism operators, and stays there to the end of that calendar year.
Small Business Status holders make no advance tax payments at all.
The English translation of the Tax Code still prints 4 quarterly current payments of 25% for them, due on 15 May, 15 July, 15 September and 15 December. The Georgian text deleted that paragraph in 2018.
Employers: withholding and pension contributions
An employer files the return on salaries paid and tax withheld by the 15th of the following month, and the general income tax rate on salary is 20%.
The withheld tax itself moves earlier. Tax withheld at source goes to the budget at the moment the payment reaches the person, with the last day of the month used for a payment in kind. The 15th is the filing date, not the payment date.
Pension contributions run at 2% from the employee and 2% from the employer on taxable salary, for Georgian citizens and holders of a permanent residence permit. The employer transfers both by the day that monthly return is filed.
VAT payers: the monthly return and the reverse charge
VAT runs on one reporting period only, the calendar month, and that holds for every VAT payer: there is no quarterly or annual alternative. The return and the 18% on it share a single date, the 15th of the month that follows.
Reverse charge VAT falls on the same date. Where a supplier with no establishment in Georgia performs a service here, the 18% is charged on the customer instead, as tax agent.
That role reaches every person established in Georgia apart from a non-entrepreneur individual and a free industrial zone enterprise, registered for VAT or not. A registered tax agent declares it in its own monthly VAT return; one that is not registered pays it by the 15th and cannot credit it, which is also the position of a micro business holder buying services from a non-resident.
Companies: profit tax and dividends
A resident company is taxed at 15% on distributed profit, not on profit it keeps, and the profit tax reporting period is the calendar month. The return is filed by the 15th of the following month and the tax paid by the same date, and a permanent establishment of a non-resident runs on that cycle too.
A company taxed on distributed profit files no annual profit tax return and makes no quarterly advance payments, because those reach only enterprises whose reporting period is the calendar year. Dividends it then pays to an individual are taxed at source at 5%, and that withheld tax reaches the budget at the moment the dividend is paid.
When a deadline falls on a weekend or a public holiday
A day in the Tax Code is a calendar day, and a working day is any calendar day other than a Saturday, a Sunday or a public holiday under the Labour Code. Where the last day for doing something falls on a non-working day, the deadline runs to the end of the next working day, and an action done by bank transfer, by post or in electronic form has until 24:00 of that day.
In 2026 the 15th falls on a Sunday in February, March and November, so those monthly returns run to the Monday. November 2026 carries it twice over for individuals: 1 November is a Sunday as well, so the property tax return runs to Monday 2 November and the payment to Monday 16 November.
Annual deadlines: 31 March, 1 November and 15 November
31 March: the annual income tax return
A whole tax year for an individual lands on a single date. Resident individuals whose income was not taxed at source file the annual income tax return, and so do non-residents without a permanent establishment whose Georgian-source income was not taxed at source.
Article 153 of the Tax Code sets that obligation, and the tax is paid by the same day the return is due. The Revenue Service list of annual filers runs wider than that wording suggests: individual entrepreneurs, micro and small business holders for income taxed under general rules, individuals with gifts or inheritance that are not exempt, and landlords whose rent is not taxed at source.
The return always covers the year behind you. As an example, rent you collect from a private tenant through 2026 goes on the return due by 31 March 2027, a Wednesday. An individual who is not obliged to file may still file, to claim a recalculation and a refund.
The Georgian text of the Tax Code says the annual return is due before 1 April of the following year, which makes 31 March the last day. The English translation on matsne prints "by 1 April", and the Georgian text is the one that governs.
The Revenue Service brochure on annual return deadlines states the last day as 31 March. A calendar built on 1 April puts the return a day past the deadline and the tax a day into late payment interest.
31 March: micro business, pre-status income and rent
Micro business holders file their annual return on that same date, and a Small Business Status holder uses it for income the 1% regime does not cover, such as rent and interest taxed under the general rules.
Income earned earlier in the same year, before small business status started, is taxed under the regime that applied then and goes on next year's annual return, carrying no advance payments. The status itself runs from the day the application is filed, not from the day you started invoicing.
Rent from residential space let for residential purposes is taxed at 5%. Where that rent is not taxed at source, the 5% applies only if you are in the register of persons letting residential space by 31 March of the following year, which Ministry of Finance Order No 996 sets up. An individual letting to another individual declares that rent on the annual return, because nobody withheld anything along the way.
1 November and 15 November: property tax
Property tax is the only local tax, introduced by the municipal council within the ceiling rates the Tax Code sets.
An individual files the property tax return by 1 November and pays both property tax and land tax by 15 November. The return carries data on taxable property for the past tax year and data on taxable land for the current one.
Not every owner files. An individual is entitled not to file where no liability arises for the period after the reliefs, although someone who declared property tax for the past year notifies the tax authority of that decision by 1 November on form V-04. Where a return was filed for an earlier period, or the tax authority already assessed the tax, it assesses again from the previous year's data and you count as having reported.
Property other than land is exempt where the family's income in the year before the current calendar year did not exceed GEL 40,000. That exemption does not reach land, so an owner under that income level can still be a land tax filer and payer.
Enterprises and organisations run on their own dates: the property tax return and payment by 1 April, a current payment equal to the previous year's annual tax by 15 June, and tax on land by 15 November.
Quarterly deadlines: advance tax and short-term letting
Advance tax on 15 May, 15 July, 15 September and 15 December
Advance payments, called current payments in the Code, are made by an enterprise and by an individual entrepreneur whose reporting period is the calendar year, on the part of the activity whose object of taxation is set by calendar year. Each date carries 25% of the previous year's annual tax.
As an example, last year's tax came to GEL 12,000, so GEL 3,000 falls on each of 15 May, 15 July, 15 September and 15 December, GEL 12,000 across the year.
The payments do not reach everyone. A taxpayer with no taxable income or taxable profit in the past tax year makes none, Small Business Status holders make none on 1% income, and fixed tax income is left out of gross income and carries none either.
A taxpayer expecting taxable income to fall by at least 50% against the past year may reduce or skip the payments after telling the tax authority before the payment date. If the year does not turn out that way, interest runs from each payment date to the day the return is filed.
Short-term letting: 15 April, 15 July, 5 October and 15 January
Until 1 January 2028 an individual letting their own housing short-term, activity code 55.2 of the national classifier, may opt into a fixed income tax on application to the tax authority, on the conditions the Code sets, including turnover from that activity of no more than GEL 100,000 in any 12 continuous months.
The tax is GEL 10 per square metre per calendar month, charged per room, and the Government may adjust that by location or by season.
It is paid quarterly: 15 April for the first quarter, 15 July for the second, 5 October for the third and 15 January for the fourth. The third-quarter date is 5 October, not the 15th.
Deadlines triggered by an event
Some clocks start when something happens rather than when a month ends, and nothing in the calendar warns you they are running.
| Event | Deadline |
|---|---|
| Taxable supplies pass GEL 100,000 in any 12 consecutive calendar months | Apply for VAT registration within 2 business days |
| A micro business passes GEL 30,000 or hires staff | Apply for small business status within 15 days |
| You sell a flat, house or car at a taxable gain outside business | File a return by the 15th of the month after the sale |
| You stop business in Georgia as an entrepreneur | File a return within 30 business days |
| You apply for the register of residential landlords | The Revenue Service enters you within 2 working days |
| A Revenue Service decision is served on you | Appeal within 30 days |
| The Revenue Service rules against your complaint | Dispute Resolution Council or court within 20 days |
| The Dispute Resolution Council rules against you | Court within 20 days |
Every return and application on this calendar is filed under a taxpayer identification number, which for a Georgian citizen is the personal number on their ID card. An individual without Georgian citizenship is given a 9-digit number instead and is obliged to apply for tax registration once a tax or customs obligation arises, which the Revenue Service carries out within 5 working days.
The 12 months behind the VAT registration threshold are any 12 consecutive calendar months, not a calendar year, and VAT is charged from the transaction that takes the total over GEL 100,000, that transaction included.
On a sale, a flat or house owned for more than 2 years is exempt, and so is a car owned for more than 6 months after title was registered. Where the gain is not exempt it is taxed at 5% and reported by the 15th of the month after the sale, and the registration authority tells the seller about that obligation before it registers the new owner.
You have 30 days from service to appeal a Revenue Service decision, and the appeal does not suspend the decision while it is heard. A decision nobody appeals takes effect on the 21st day after service, and a late appeal is accepted only where the delay was beyond your control.
How long the Revenue Service can audit a tax year
A tax year does not close the day you file it. The Revenue Service can assess tax and serve a tax demand for 3 years counted from the end of the calendar year in which the liability arose, and it can open a tax audit of a year for 3 years counted from the end of that calendar year. The Georgian text counts from the end of the year being audited, while the English translation counts from the year the audit takes place, which moves the start point by as much as a year.
Filing can extend the window. With under a year of the period left to run, a return you file for it, an amendment to one or a claim you make on it adds another 1 year.
Tax source documents carry a minimum of their own: keep them 3 years, counted from the close of the calendar year they cover, and small business and micro business holders are held to that same 3 years.
What a missed tax deadline costs
Lateness has two prices and they are charged separately. Late filing fines and interest are both charged on tax rather than on the return itself, which is why a return showing zero tax carries no late filing fine at all.
Miss the filing date by no more than 2 months and the fine is 5% of the tax the return shows. Go past 2 months and it doubles to 10%. The Georgian text sets one flat fine in each band, while the English translation still prints an older wording of 5% for each overdue month capped at 30%.
Interest runs alongside that fine: every overdue day adds 0.05% of the tax still outstanding, and the day you settle is counted as overdue too. It stops accruing 3 years after the obligation to charge it arose, and it runs on unpaid tax only, never on an unpaid fine.
Say a Small Business Status holder turns over GEL 50,000 in a month. The 1% tax on it is GEL 500.
Filed and paid 10 days after the 15th, that month costs a late filing fine of GEL 25, which is 5% of 500, and interest of GEL 2.50, which is 0.05% of 500 for each of the 10 days. GEL 527.50 leaves the account instead of GEL 500.
Understating tax on a return is a separate offence with its own price: 50% of the understatement. Late filing and understatement are charged on their own terms, so one does not absorb the other.
Common tax reporting mistakes
Skipping a month with no income on the 1% status. A month you never file is no longer treated as a zero return, so the late filing rules apply to it. The fine on zero tax is nothing, but the return is still owed.
Paying quarterly advances on 1% income. Small Business Status holders make no current payments.
Leaving rent off the annual return. Rent sits outside the 1% regime, and where no tenant withheld tax on it, it belongs on the return due by 31 March. If one year mixes 1% income, rent and a property sale, you can send us the details and David Sisvadze sets out which returns and which dates apply to you in a written opinion he signs.
Counting the VAT threshold by calendar year. The GEL 100,000 is measured over any 12 consecutive calendar months, so the count does not reset on 1 January.
Ignoring reverse charge on services bought from abroad. It applies whether or not you are registered for VAT, and it reaches micro business holders buying from non-residents.
Applying for small business status weeks after passing the micro limit. Apply within 15 days and the 1% runs from the day of the excess or the hiring. Apply later and it runs from the application date, with income from 1 January taxed under the general rules.
Joining the landlord register late. A legal person tenant applies the 5% rate only if you are already listed when the tax liability arises, and withholds 20% from a landlord who is not.
Waiting until 31 March to report a property sale. A taxable gain on property sold outside business is reported by the 15th of the month after the sale, on its own return, not on the annual one.
Frequently asked questions
When is the annual tax return due in Georgia?
By 31 March of the following year, and the tax on it is paid by the same day. It is filed by resident individuals whose income was not taxed at source, and by non-residents without a permanent establishment whose Georgian-source income was not taxed at source. The Revenue Service list of filers also names individual entrepreneurs and landlords whose rent is not taxed at source.
Is the Georgian tax deadline 31 March or 1 April?
31 March. The Georgian text of the Tax Code says the return is due before 1 April of the following year, which makes 31 March the last day, and the Revenue Service states it that way. The English translation on matsne prints "by 1 April", and where the two texts differ the Georgian one governs.
What is the deadline for the 1% small business declaration?
The 15th of the month after the reporting month, for both the return and the tax. That holds for every month the status runs, whatever the turnover was.
Do I have to file a declaration for a month with no income?
Yes, on Small Business Status. Since March 2026 a month you leave unfiled is not treated as a zero return, so the late filing rules apply to it. The fine is a percentage of the tax due on the return, so a month with zero turnover carries no fine, but the return is still owed.
What happens if I miss a tax deadline in Georgia?
A late return is fined 5% of the tax it shows for the first 2 months of lateness, and 10% beyond that. Tax left unpaid carries interest of 0.05% for each overdue day, with the day of payment counted as overdue. Interest stops accruing 3 years after the obligation to charge it arose.
What if a tax deadline falls on a weekend or public holiday?
It runs to the end of the next working day. A working day is any calendar day other than a Saturday, a Sunday or a public holiday under the Labour Code, and where the action is done by bank transfer, by post or electronically you have until 24:00 of that next working day.
Do I have to make advance tax payments in Georgia?
Only if you are an enterprise or an individual entrepreneur whose reporting period is the calendar year. Those taxpayers pay 25% of the previous year's tax on each of 15 May, 15 July, 15 September and 15 December. Small Business Status holders pay none on 1% income.
When do I pay property tax in Georgia?
An individual files the property tax return by 1 November and pays property tax and land tax by 15 November. Property other than land is exempt where the family's income in the year before the current calendar year did not exceed GEL 40,000, and an individual with no liability after the reliefs is entitled not to file.
How quickly do I have to register for VAT after passing GEL 100,000?
Within 2 business days. The threshold is measured over any 12 consecutive calendar months rather than a calendar year, and VAT is charged from the transaction that takes the total over it, that transaction included.
How long do I have to appeal a Revenue Service decision?
30 days from the day the decision is served. An unfavourable answer to that complaint can go to the Dispute Resolution Council or to court within 20 days, and a Council decision to court within another 20 days. A decision nobody appeals takes effect on the 21st day after service.