Tax Filing Deadlines in Georgia: Monthly and Annual Dates

Tax calendar for Georgia: every fixed date in one table

The monthly returns cover the month before, so October 2026 is filed by 15 November 2026. IE stands for individual entrepreneur.

Date	What is due	Who files or pays
15th of every month	Small business return and tax	IEs with small business status
15th of every month	VAT return and VAT	VAT-registered businesses
15th of every month	Reverse charge VAT on services from abroad	IEs and companies not registered for VAT
15th of every month	Profit tax return	Companies taxed on distributed profit
15th of every month	Return on salaries and tax withheld	Employers
31 March	Annual income tax return and tax	Individuals with income not taxed at source
31 March	Annual micro business return	Micro business status holders
1 April	Property tax return and tax	Companies and organisations
15 May	First 25% income tax advance	IEs on the general regime
15 July	Second 25% advance	IEs on the general regime
15 September	Third 25% advance	IEs on the general regime
1 October	Financial statements to SARAS	Every entity except non-commercial legal entities
1 November	Property tax return, or notice of not filing	Individuals
15 November	Property and land tax	Individuals
15 December	Fourth 25% advance	IEs on the general regime

Deadlines that run from an event

Tax withheld on a dividend is transferred when the dividend is paid, the VAT registration application is due within 2 business days of VAT-taxable sales passing GEL 100,000 in any 12 consecutive calendar months, and an IE who stops business in Georgia files a return within 30 business days, under Articles 154(3)(a), 165(1) and 153(2).

Monthly tax returns due by the 15th

Four monthly returns share one deadline, the 15th of the following month, and you file only those that fit your business.

Small business return

An IE with small business status files the return and pays the tax by the 15th of the following month, under Article 93(1.1). Since Order No 38 of 2026, a monthly return you do not file is not treated as a zero return, so the late filing rules apply, under Order No 999, Annex 1, Article 15(2.1). A small business holder makes no advance payments, under the Georgian text of Article 94(1).

VAT return and reverse charge VAT

Once you are registered for VAT, you file the return and pay for each calendar month by the 15th of the next, under Articles 167 and 168(1). An IE or company that is not registered but buys services from a supplier not established in Georgia pays reverse charge VAT on them by the same date, under Articles 161(2)(a) and 168(4).

Profit tax return

A company on the distributed profit model files a profit tax return every month by the 15th, under Article 153(10), and is left out of the annual return under Article 153(1)(b).

Salary return and tax withheld

An employer transfers the income tax withheld from salaries when it pays them, under Article 154(3)(a), then files the return on salaries paid and tax withheld by the 15th of the next month, under Article 153(5).

Late filing fines and interest

A return up to 2 months late is fined a flat 5% of the tax due on it, under the Georgian text of Article 274(1). The English translation wrongly prints 5% a month, capped at 30%. After 2 months the fine is 10%, under Article 274(2), and a return with no tax due carries no fine, under Article 274(3). Unpaid tax also carries interest of 0.05% for each overdue day, counting the day you pay, under Article 272(4).

Annual income tax return: before 1 April

The Georgian text of Article 153(1) sets the deadline as before 1 April of the year after the tax year, so a return for tax year 2026 is due before 1 April 2027. The Revenue Service treats 31 March as the last day to file and to pay, and for tax year 2024 that was 31 March 2025.

Filers include residents whose income was not taxed at source, landlords among them, and non-residents without a permanent establishment whose Georgian-source income was not taxed at source, under Article 153(1) and the same brochure. A micro business files its one annual return on the same timetable, under Article 93(1).

Advance payments on the general regime

An IE on the general regime with a calendar-year tax period pays income tax in advance, 25% of the previous year’s tax at a time, by 15 May and 15 July under Article 155(1), then by 15 September and 15 December.

Asking for a 3-month extension

The deadline for an annual income, profit or property tax return extends by 3 months if your current payments are paid, or none are due, and you file a written request before the deadline, under Article 68. The payment date does not move.

SARAS financial statements: due 1 October

Every entity except a non-commercial legal entity files its financial statements, management report and any required audit report with SARAS by 1 October of the year after the reporting period, under Article 9(2) of the Law on Accounting, Reporting and Auditing, so accounts for 2026 are due by 1 October 2027. SARAS publishes them within one month, except those of fourth category enterprises, the smallest, which are available on request, under Article 9(3).

Property tax returns: 1 April and 1 November

Companies and organisations file the property tax return and pay by 1 April, under Article 205(2). Individuals file by 1 November, covering property for the past year and land for the current year, and pay both by 15 November, under Article 205(12) and (14). An individual with no tax due after reliefs need not file, but one who filed for the past year must notify the Revenue Service by 1 November, under Article 205(13)(a).

Law No 1874 of 30 September 2026 exempts an individual’s property other than land when the family’s income in the previous year was no more than GEL 100,000, up from GEL 40,000, and it applies to the 1 November 2026 return. For a family above GEL 100,000, property other than land is taxed at 0.8% to 1% of its market value at the end of the previous year, under the amended Article 202(5). If the exemption leaves you owing nothing and you filed last year, the notice is still due.

Which returns an accountant files for you

Among the ten Tbilisi accounting firms compared by service, Tbilisi Expat files monthly declarations to rs.ge before the 15th, with a confirmation sent to the client. BDO Georgia’s ongoing accounting includes tax returns, bank transfers and SARAS report submission, and SGA Accounting prepares income tax, property tax and VAT returns.