Georgia Tax Deadlines: The Full Calendar

Georgia tax deadlines fall on a small number of fixed dates, and which of them apply depends on how the business is registered. The Revenue Service applies penalties automatically once a date has passed, and interest accrues daily on any tax left unpaid. This post puts every filing and payment date in one calendar, then explains who each date applies to, what is filed on it and what a missed date costs.

Georgia Tax Calendar: All Filing and Payment Dates

Deadline	Filing or payment	Who it applies to
15th of the following month	Monthly turnover declaration (individual entrepreneurs) or corporate tax declaration (LLCs), and the tax it shows	Individual entrepreneurs with Small Business Status and LLCs
15th of the following month	Monthly VAT declaration	Every VAT-registered business
15th of the following month	Payroll and pension declarations	Any employer
15th of the following month	Dividend withholding declaration	A company that distributed a dividend
15th of the following month	Reverse VAT on services bought from abroad	Any business that bought them, VAT-registered or not
15th of the month after the sale	Capital gains declaration	Individuals who sold property or other assets outside their business activity
Last day of the month after each quarter	VAT on digital services	Foreign companies selling digital services to consumers in Georgia
Before 1 April	Annual individual income tax return	Individuals with income not already declared monthly or taxed at source
Before 1 April	Annual corporate tax return	Banks, credit unions, microfinance organisations, other lenders and gambling businesses
15 May, 15 July, 15 September, 15 December	Advance corporate tax payments	The same banks, lenders and gambling businesses
By 1 October	Annual financial statements filed with SARAS	Companies, by reporting category
By 15 November	Property tax and land tax	Individuals with family income above the threshold set by the Ministry of Finance
Within 2 working days	VAT registration application	A business whose taxable turnover passed ₾100,000 in 12 months
Within 15 calendar days	Small Business Status application	A Micro Business that passed ₾30,000 in turnover or hired an employee

Monthly Tax Deadline: The 15th of the Following Month

A monthly declaration is due by the 15th of the month after the one it reports. January is declared by 15 February, and a full year produces twelve declarations. The date is not adjusted for weekends or holidays, and every declaration is filed on rs.ge, the Revenue Service portal.

Declarations Filed on the 15th

The date is the same for each of these declarations, and which of them a business files depends on its registration:

• An individual entrepreneur with Small Business Status declares the month’s turnover, taxed at 1%, or at 3% once turnover passes ₾500,000 in the year.
• An LLC files a corporate tax declaration. Tax is due only in a month when profit is distributed, and a month with no distribution is filed with nothing owed.
• A VAT-registered business, an employer and a company that distributed a dividend each file a separate declaration on the same date.
• A business without a VAT registration that buys a service from outside Georgia declares and pays 18% reverse VAT on it.

Do You Have to File in a Month With No Income?

Yes. A declaration is due by the 15th even when nothing was invoiced and nothing was received in the month. A skipped zero declaration is penalised the same way as a late declaration for a month with income.

A natural person with no registered business files no monthly declaration. A Micro Business with turnover under ₾30,000 a year and no employees does not file monthly either, and it has lighter reporting but is not fully exempt from reporting.

Tax Payment Deadline

The tax is due by the same date as the declaration. An individual entrepreneur with Small Business Status who invoices ₾20,000 in March owes ₾200 at 1%, and both the declaration and the payment are due by 15 April.

A payment under the treasury code has to come from a bank in Georgia, so a business owner abroad moves the money into a Georgian account and pays the tax from there. The one documented exception is a non-resident with no Georgian account, such as a foreign company registered only for VAT on digital services, which can pay the Revenue Service directly by SWIFT transfer in US dollars or euros.

Annual Tax Return Deadline: Before 1 April

The annual individual income tax return reports one year’s income and is due before 1 April of the next year. Income from 2026 goes into a return filed before 1 April 2027.

Who Files the Annual Return

A resident individual files it, and so does a non-resident individual with income from Georgian sources, but only for income that monthly declarations or withholding at source have not already covered. Two groups usually file it:

• an individual entrepreneur with no special status, paying the standard 20% rate
• an individual whose income had no tax withheld by an employer and was not declared monthly through a registered business

An individual entrepreneur with Small Business Status generally files no annual return for the business income, because the monthly turnover declarations already report it. The same applies to an employee whose employer withholds income tax. Where an annual income tax return is owed, filing every monthly declaration correctly does not remove it.

Annual Corporate Tax Return for Banks, Lenders and Gambling Businesses

An ordinary LLC files no annual profit return. Its corporate tax is declared monthly and is due only when profit is distributed.

Commercial banks, credit unions, microfinance organisations, other lenders and gambling businesses are taxed under an older profit-based system at 20%. They file an annual corporate tax return before 1 April and pay advance tax in four equal instalments, on 15 May, 15 July, 15 September and 15 December. Any balance is settled with the annual return.

SARAS Financial Reporting Deadline: 1 October

SARAS, the Service for Accounting, Reporting and Auditing Supervision, receives a company’s annual financial statements. They are due by 1 October of the year after the one they cover, so statements for the year to 31 December 2026 are due by 1 October 2027. An entity whose financial year is not the calendar year has nine months from its own year-end.

The SARAS filing is required by the Law of Georgia on Accounting, Reporting and Auditing, not by the Tax Code. It is still owed when every tax declaration has been filed on time.

Every registered LLC is placed in one of four categories by total assets, revenue and average number of employees, and files annual financial statements under the standard its category requires. An individual entrepreneur reports to SARAS only if the business is large enough for Category I, II or III. The smallest category allows revenue up to ₾2 million, so almost every entrepreneur under the ₾500,000 Small Business Status ceiling has no SARAS filing.

Public interest entities and companies in Category I and II generally need a statutory audit of the statements as well. Allow time for the audit well before 1 October.

Property Tax Deadline: 15 November

Property tax is owed by an individual whose family income is above a threshold set by the Ministry of Finance. It covers qualifying real estate, vehicles and other assets, and it is paid by 15 November of the calendar year. Land tax is due on the same date.

VAT Registration Deadline: 2 Working Days After ₾100,000

VAT registration becomes mandatory when taxable turnover passes ₾100,000 in any continuous 12 months. The application to the Revenue Service is due within 2 working days of passing the threshold.

The 12 months are a rolling period, not a calendar year. The total always covers the 12 months up to the current date, so an invoice from last November still counts in a total checked this October. Certain VAT-exempt transactions are left out of the count, so the running total is checked against taxable turnover and not against total revenue.

A business that adds up its turnover only at month end can pass ₾100,000 mid-month and find out after the 2 working days have ended. Update the 12-month total after every large invoice. After VAT registration, a VAT declaration is due by the 15th of every month, alongside the income or corporate declaration the business already files.

VAT on Digital Services Sold From Abroad

A foreign company with no establishment in Georgia that sells digital services to consumers in Georgia registers through a separate non-resident portal, whatever its turnover. It reports quarterly, and under the Revenue Service payment instructions the VAT is paid by the last day of the month after each quarter.

Micro Business Status Deadline: 15 Days to Apply for Small Business Status

Micro Business Status taxes turnover under ₾30,000 a year at 0% and does not allow employees. Two events end it: turnover passing ₾30,000, and hiring an employee. Either one starts a period of 15 calendar days to apply for Small Business Status, counted from the date of the event and not from the end of the year.

An application made within the 15 days keeps the income earned up to that point under the Micro Business regime. Under the amendments that took effect in March 2026, Small Business Status applies from the date of the application. A single large invoice can take turnover past ₾30,000, so check the running total every month.

What Happens If You Miss a Tax Deadline in Georgia

Penalties apply automatically once a date has passed, and there is no grace period. Late filing and underpayment fall under the general penalty rules of the Tax Code of Georgia:

• Late filing and late payment are penalised separately.
• Interest is charged on unpaid tax for each day from the deadline to the day it is paid.
• A declaration that shows less tax than is owed brings a further penalty in addition to the unpaid amount.

The penalties for a late declaration keep accruing until the declaration is filed and the tax is paid. Missed declarations across several months are a larger problem than one missed zero declaration that is filed quickly, and they tend to surface when you open a business bank account, convert to an LLC or close the business. Missed filings do not by themselves revoke Small Business Status.

A missed 1 October date is a reporting failure under accounting law, with penalties that are separate from the tax ones. If you disagree with a Revenue Service decision, such as the tax act issued after an audit, the appeal is heard by the Dispute Resolution Council at the Ministry of Finance, and from there it can go to court. Each stage of a tax dispute appeal has its own time limit set by law.

We file every monthly declaration your business owes before the 15th. Months that were never filed are filed one by one through accounting restoration, at ₾270 per month of arrears.