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.
Georgia has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The TaxID VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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('https://www.taxid.dev/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: