How vat / sales tax works in Georgia
Georgian VAT defaults to 18% on domestic supplies, with output tax charged, input tax credited, and monthly electronic returns.
Registration follows GEL 100,000 of taxable turnover with voluntary entry below, while exports and international transport zero-rate.
Financial, health, education, and property supplies are largely exempt, and crypto-to-fiat exchange carries no VAT under Ruling N201 logic.
Tax rates at a glance
- Standard VAT
- 18%
- Zero-rated supplies
- 0%
- Exempt supplies
- Exempt
- Registration line
- GEL 100,000
- Crypto exchange VAT
- None
- Filing rhythm
- Monthly
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersManufacturersFreelancersExpatsCross-border traders
Watch out for
- Small-business-status interaction changes VAT posture, since qualifying traders use special regimes that alter standard computation.
- Tourism-season volumes multiply classification errors across stays, dining, and excursions.
- Exempt supplies block input recovery without a reduced band to blame, repricing mixed health and finance work.
- E-invoicing through RS validates credits, with formal defects denying claims regardless of the underlying supply.
Frequently asked questions
What is the VAT rate in Georgia?
Georgia applies 18% standard VAT in 2026, with zero-rating for exports and exemptions for finance, health, and education.
When must a Georgian business register for VAT?
Past GEL 100,000 of taxable turnover, with monthly electronic filing. Voluntary registration suits input-heavy starters.
Does VAT apply to crypto exchange in Georgia?
No. Crypto-to-fiat exchange is treated like money exchange without VAT under Ruling N201 logic, though mining services need separate analysis.