During the months of March and April 2026
Amendments to the tax legislation of Georgia
Kreston Georgia continues to review changes and innovations in tax legislation. This time we offer an overview of legislative innovations introduced in March and April 2026.
Table of Contents
1. Changes in the Tax Code of Georgia
1.1. Increase in excise rates on the import and supply of automobiles
1.2. Blood donor compensation again exempt from income tax
1.3. Changes in the rights of tax authorities to request information
2. Amendments to the Orders of the Minister of Finance of Georgia and the Head of the Revenue Service
2.1. Change in the RS.GE Authorized Page Management Policy
2.2. Criteria and rules for determining investment gold status
1. Changes in the Tax Code of Georgia
1.1. Increase in excise duty rates on the import and supply of automobiles
On April 1, 2026, the Law of Georgia N1477-VMS-XIMP was published, on the basis of which the Tax Code of Georgia was amended and the excise duty rates for passenger cars under the 8703 commodity position of the National Commodity Nomenclature of Foreign Economic Activities were significantly changed, in particular, significantly The excise tax rates imposed on the import and delivery of vehicles older than 2 years have increased.
The new excise tax rates were determined as follows:
- The excise tax on passenger cars aged 0–6 years is:
- 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%.
- The excise tax on passenger cars over 6 years old is:
- 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.
- Electric motor For a passenger car with a right-hand drive or a rear-wheel 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.
The old excise tax rules still apply to those vehicles which 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.
Passenger car The age is defined as the difference 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 took effect on April 2, 2026.
For detailed information about the change, see the link:
https://matsne.gov.ge/ka/document/view/6826443?publication=0
1.2. Blood donor compensation again exempt from income tax
On April 1, 2026, the Law of Georgia N1475-VMS-XIMP was published, on the basis of which amendments were made to the Tax Code of Georgia. In particular, the first part of Article 82 of the Tax Code, which establishes income tax benefits, was added with the following words:1“Subsection and until April 1, 2030, monetary compensation provided by an individual (donor) for the donation of blood or blood components was exempted from income tax.
We would like to remind you that the amount paid for compensatory feeding of blood donated to an individual (donor) was previously exempt from income tax, based on Article 82, Part 1, Subparagraph "k" of the Civil Code, however, this paragraph was removed from the Civil Code as of October 1, 2025, due to the amendments to the Law "On the Quality and Safety of Human Blood and Its Components".
Accordingly, as a result of the changes made, the GCC reinstated and put into effect until April 1, 2030 the approach that existed until October 1, 2025 regarding the exemption from income tax of monetary compensation given to blood/blood component donors.
The change came into effect upon publication, i.e. from April 1, 2026..
For detailed information about the change, see the link:
https://matsne.gov.ge/ka/document/view/6825336?publication=0
1.3. Changes in the rights of tax authorities to request information
On April 6, 2026, the Law of Georgia N1456-VMS-XIMP was published, on the basis of which amendments were made to the Tax Code of Georgia. In particular, Article 70 of the Tax Code, which establishes the rules for the right of a tax authority to request information, was added with the addition of “37"The part according to which:
- The tax authority is authorized to conduct a tax audit of a taxpayer (within the scope of this audit) or, in accordance with an international treaty of Georgia, upon the application of a competent (authorized) authority of another state. Request from the factoring company and factoring platform information about the person in accordance with Article 52 of the Organic Law of Georgia "On the National Bank of Georgia"8 Confidential information provided for in the article. The tax authority shall request this information based on a court decision, in accordance with the procedure established by the Administrative Procedure Code of Georgia, except for the cases specified in Article 3 of this Article.1 In the case provided for in the part.
This change is due to the planned amendment to the Law of Georgia on Factoring in order to facilitate the implementation of the regulatory framework for factoring.
The change will come into effect on January 2027, 1.
For detailed information about the change, see the link:
https://matsne.gov.ge/ka/document/view/6823074?publication=0
2. Amendments to the Orders of the Minister of Finance of Georgia and the Head of the Revenue Service
2.1. Change in the RS.GE Authorized Page Management Policy
On March 2026, 2, Order No. 61 of the Minister of Finance of Georgia was published, based on which an amendment was made to the Instruction "On Tax Administration" approved by Order No. 996 of the Minister of Finance.
According to the implemented changes, the right to recover the password of the authorized user page of the Revenue Service (eservices.rs.ge), as well as to request a change of the contact phone number on the said page, in the case of a person (except for an individual entrepreneur) whose registration is carried out by the LEPL - National Agency of Public Registry and who has more than one person with managerial/representative authority, has been determined only for the managing person authorized to manage the authorized user page of the LEPL - National Agency of Public Registry.
Information about the person with the aforementioned managerial/representative authority is provided to the LEPL - Revenue Service by the LEPL - National Agency of Public Registry.
The amendment entered into force on the 30th day after publication, i.e. from March 31, 2026.
For detailed information about the change, see the link:
https://matsne.gov.ge/ka/document/view/6793940?publication=0
2.2. Criteria and rules for determining the status of investment gold
On March 13, 2026, a new Order No. 72 of the Minister of Finance of Georgia was published. "On the approval of additional criteria and rules for determining the status of investment gold, as well as the list of gold coins corresponding to investment gold." On April 6, 2026, an amendment to the aforementioned order came into effect based on Order No. 105 of the Minister of Finance.
As you know, according to Article 157, Subparagraph "t" of the Criminal Code, Investment gold is this A gold bar or plate of at least 995/1000 fineness, as well as a gold coin made of gold of at least 900/1000 fineness, issued after 1800 and used/used as a means of payment in the country of issue. According to the same norm, additional criteria and rules for determining the status of investment gold, as well as the list of gold coins that meet the criteria for investment gold, are determined by order of the Minister of Finance of Georgia.
We would like to remind you that Article 173 of the Criminal Code of Georgia1"According to the subsection, From January 1, 2026, the import of investment gold has been exempted from VAT.
Based on the new order of the Minister of Finance, it was determined:
a) Additional criteria and rules for determining the status of investment gold;
b) A list of gold coins that meet the investment gold criteria.
Investment gold is considered to be:
a) a gold bar or plate of at least 995/1000 fineness, weighing more than one gram;
b) A gold coin made of gold of at least 900/1000 fineness:
b.a) which was issued after 1800;
b.b) which is or was used as a means of payment in the country of issue;
b.c) whose market price does not exceed by more than 80 percent the market value of the gold contained in that coin.
In addition, the new order also defines the procedure for declaring investment gold for import, as per Article 173 of the Tax Code of Georgia.1"For the purpose of using the tax benefit provided for in subparagraph A list of documents and information that must be submitted. This documentation includes, among others, an ASSAY certificate, invoice or contract, which will indicate the serial number of the gold bar/plate, the sample designation stamp, weight and other necessary information. A full list of documents can be found at the attached link.
The new order entered into force upon publication and its effect extended to January 1, 2026.აOn legal relations arising from the NVR.
For detailed information about the change, see the link:
https://matsne.gov.ge/ka/document/view/6810516?publication=0
https://www.matsne.gov.ge/ka/document/view/6832644?publication=0
Creston Georgia Ltd
managing partner Davit Papiashvili
Head of Tax Audit Department Chabukiani from Rusu