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Georgia Individual - Tax administration

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Taxable period

The tax year in Georgia is the calendar year.

Tax returns

The following individuals are required to submit individual income tax declarations to the tax authorities at their place of registration before 1 April (for income received in the previous calendar year):

  • Resident individuals, including foreign individuals with Georgian tax residency, for whom income is not taxed at the source of payment in Georgia.
  • Non-resident individuals with Georgian-source income not subject to taxation at the source of payment.

Payment of tax

An entrepreneur individual has to make estimated payments of PIT amounts proportionally in four instalments (by 15 May, 15 July, 15 September, and 15 December).


Last Reviewed - 15 January 2020

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Sergi Kobakhidze Title = Sergi Kobakhidze width=55px
Sergi KobakhidzePartner+995 32 250 80 50
George Chanturidze Title = George Chanturidze width=55px
George ChanturidzeSenior Manager+995 32 250 80 50
Maria Tsoi Title = Maria Tsoi width=55px
Maria TsoiSenior Consultant+995 32 250 80 50
Michael Ahern Title = Michael Ahern width=55px
Michael AhernPartner+7 727 330 3200
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