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  • April 8, 2026
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Excise duty rates imposed on the import and delivery of passenger cars have increased significantly

On April 1, 2026, the Law of Georgia N1477-VMS-XIMP was published, on the basis of which amendments were made to the Tax Code of Georgia and the scope of foreign economic activity provided for under item 8703 of the National Commodity Nomenclature was significantly changed. Excise rates for passenger cars, in particular Significantly increasing excise tax rates on imports and manufacturer-delivered vehicles older than 2 years. 

 

How are excise tax rates on light vehicles changing?

The change has taken effect. From April 2, 2026 და The new excise tax rates were determined as follows:

1. The excise tax on passenger cars aged 0–6 years is:

  • 1.50 GEL / 1 cm³ engine capacity;
  • In the case of right-hand drive (or reverse-drive) vehicles – the excise rate is 3 times higher;
  • In the case of a left-hand drive hybrid passenger car, the excise tax rate is reduced by 60%.

2. The excise tax on passenger cars over 6 years old is:

  • 4.50 GEL / 1 cm³ engine capacity;
  • In the case of right-hand drive (or reverse-drive) vehicles, the excise tax rate is 3 times higher.

3. Electric motor For a passenger car with a right-hand drive or a reverse drive, The excise tax rate is fixed and amounts to 3,000 GEL.

Based on the above, the rates determined by the new edition of the Tax Code for the import and supply of passenger cars (in the case of the manufacturer) have been significantly increased in most cases, except for 0-2 year old cars (where the excise rate does not change) and right-hand drive electric vehicles, where the rate is subject to reduction.

 

In what cases will the old excise tax rates apply when importing passenger cars?

The old excise tax rules still apply to vehicles that Until April 2, 2026: 

  • They were already in the process of transportation and this is confirmed by the relevant document (bill of lading, CMR or other);
  • The registration process had already begun. In particular, the registration/display of the vehicle in the automated database of the Ministry of Internal Affairs of Georgia or the issuance of a goods and vehicle registration certificate/electronic railway registration certificate for the transport vehicle was carried out by April 2, 2026.

 

How will the age of vehicles be determined for the purpose of determining the new rate?

The age of a passenger car is defined as the difference between the year of the taxable transaction and the year of manufacture of the passenger car, and in the case of import – the difference between the year of registration of the customs declaration and the year of manufacture of the passenger car.

 

The change came into effect on April 2, 2026.

For detailed information about the change, see the following link:

https://infohub.rs.ge/ka/workspace/document/08f99c5d-74ab-4bae-94c6-0357cb9f8bdb


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