Georgia Tax Filing Guide 2026

Overview — Tax Filing in Georgia

The Georgia Revenue Service (GRS) operates an integrated online tax administration system — the GRS Portal (www.rs.ge). Taxpayers register on the portal, obtain a Taxpayer Identification Number (TIN), and file all returns electronically. The system covers income tax (personal and corporate), VAT, withholding taxes, and property tax. Georgia has simplified its tax system significantly, with most taxpayers able to complete their annual filing in a few minutes online. The GRS has been recognised internationally for its efficient e-tax administration and high taxpayer satisfaction rates.

Taxpayer Identification Number (TIN)

A TIN is mandatory for all taxpayers in Georgia. The TIN is a unique 9-digit number (e.g., 123456789). To obtain a TIN:

• Register on the GRS portal (www.rs.ge) with a valid ID (passport or residency card)
• Complete the online registration form
• The TIN is issued immediately upon registration

A TIN is required for many transactions including opening a bank account, registering a company, buying property, importing/exporting goods, and obtaining business permits. Companies receive their TIN automatically upon incorporation with the National Agency of Public Registry (NAPR).

Filing Deadlines

The tax year in Georgia is the calendar year (January 1 to December 31). Filing deadlines are:

• Individuals (employment income only) — annual return by April 1 of the following year (simplified, often pre-filled by GRS)
• Self-employed individuals — annual return by April 1
• Companies — annual return by April 1
• VAT — monthly return by the 15th of the following month
• Withholding tax — monthly return by the 15th of the following month
• Property tax — annual return by November 1

Late filing attracts a penalty of 0.1% of the tax due per calendar day of delay, up to a maximum of 30%. The GRS may also impose fixed fines for failure to file.

Self-Assessment & Quarterly Instalments

Self-employed individuals and companies must estimate their annual tax liability and pay in quarterly instalments:

• First instalment — due April 15 (25% of estimated tax)
• Second instalment — due July 15 (25% of estimated tax)
• Third instalment — due October 15 (25% of estimated tax)
• Fourth instalment — due January 15 (25% of estimated tax)

The quarterly payment requirement applies if the prior year's tax liability exceeded GEL 1,000. If actual tax in the annual return exceeds total instalments, the balance is due by April 1. Overpayments are refunded or credited forward.

GRS Online Portal (www.rs.ge)

The GRS portal provides comprehensive online tax administration:

• Register for TIN and tax types
• File annual and periodic returns
• Make tax payments (via bank transfer, card, or mobile payment)
• View tax history and compliance status
• Download tax clearance certificates
• Submit applications and correspondence
• Access pre-filled annual returns (for employees)

Most employees with a single employer will find their annual return pre-filled by GRS with salary and tax data submitted by their employer. The taxpayer simply reviews and confirms online. This simplifies compliance for the majority of taxpayers.

FAQs

Can I file my tax return manually?

No, all tax returns in Georgia must be filed electronically through the GRS portal. Manual paper filing is not accepted.

What records do I need to keep?

Taxpayers must keep records for at least 6 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers. GRS may audit taxpayers and request documents at any time.

Is my tax return pre-filled by GRS?

Yes, for employees with a single employer, GRS pre-fills the annual return based on employer-submitted data. You simply review, confirm, and file online. If you have additional income sources, you must add them manually.

Disclaimer

This guide provides general information about Georgian tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Georgian tax advisor or the Georgia Revenue Service for advice specific to your situation. InvestmentKit does not provide tax advice.