Georgia VAT Rates 2026
Georgia (საქართველო (Sakartvelo)) levies Value Added Tax as დღგ (damatebuli ghirebulebis gadasakhadi). The standard rate is 18%, applied to most goods and services. Georgia applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Zero-rated | 0% | Exports, international transport, tourism services supplied to foreign tour operators |
Registration and filing
| Registration threshold | GEL 100,000Taxable turnover in any continuous 12-month period (~€34,000) |
| Tax authority | Revenue Service of Georgia |
| Filing frequency | Monthly returns through the Revenue Service portal |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/GE endpoint to get Georgia data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/GE
# No authentication required for rate lookups
# Response:
# { "country_code": "GE", "tax_type": "vat",
# "standard_rate": 18, "reduced_rates": [],
# "currency": "GEL", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Georgia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/GE').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [],
// currency: 'GEL' }
applyRate(rates.standard_rate);About Georgia VAT
Georgia charges a flat 18% VAT with no reduced rates, but its 2021 VAT code rewrite aligned definitions, place-of-supply and exemption rules with the EU Directive under the EU Association Agreement — unusual for a non-candidate at the time. The country's flagship Estonian-style profit tax means VAT is the main recurring tax most companies deal with. Non-resident digital service providers have been required to register and charge 18% on B2C sales since 2021.
VAT in Georgia is administered by the Revenue Service of Georgia.
Sources: PwC Worldwide Tax Summaries · Revenue Service of Georgia (accessed Jun 2026)
Rate history
- 2021VAT code rewritten to align with the EU VAT Directive under the Association Agreement
Frequently asked questions
What is the VAT rate in Georgia (country) in 2026?
A flat 18% — Georgia has no reduced VAT rates; exports and tourism packages for foreign operators are zero-rated.
Do foreign companies owe Georgian VAT on digital services?
Yes — non-resident providers of digital services to Georgian consumers must register with the Revenue Service and charge 18% VAT.
Related concepts and guides: