How to Pay Tax in Georgia: Treasury Code 101001000

To pay tax in Georgia, you make a treasury payment from a Georgian bank account under code 101001000, in lari, by the 15th. A declaration submitted on rs.ge does not move any money, so the payment is a separate step. A late payment accrues interest every day, and a payment with the wrong payer details may not show on your account. This post covers the code, the banking steps, the deadline, the check on rs.ge and paying from abroad.

Filing a Declaration and Paying the Tax Are Separate Steps

A declaration submitted on rs.ge, the Revenue Service portal, works out the tax due and records it, but it does not collect the money. The tax is paid afterwards through a Georgian bank, and the obligation is settled when the payment reaches the Revenue Service’s account.

A declaration submitted without the payment following it is one of the most common filing errors. Both actions have the same deadline, so a declaration filed on the 14th still needs its payment by the 15th.

If the declaration shows no tax owed, you make no payment. A month with no income still needs the declaration itself, filed by the same date.

Treasury Code 101001000: What It Is and Which Taxes It Covers

Since 2016, every tax liability in Georgia has been paid under one treasury code, 101001000. It replaced more than 125 separate codes. The same code is used for the 1% turnover tax of an individual entrepreneur with Small Business Status, corporate tax on distributed profit, VAT and the tax withheld on a dividend.

The code has two restrictions:

• The payment has to come from a Georgian resident bank.
• The payment has to be made in lari.

An international wire transfer cannot be sent under the code. If you live outside Georgia, you will in most cases need an account at a Georgian bank to make the payment.

How to Pay Tax From a Georgian Bank Account: Step by Step

The payment is made in the internet banking of a Georgian bank, not inside rs.ge. The main Georgian banks offer internet banking in English.

1. Take the amount due from the declaration you submitted. rs.ge works out the tax from the figures you entered.
2. Log in to internet banking and open the transfers or payments section.
3. Choose a treasury or budget payment, not a standard transfer.
4. Enter the treasury code, 101001000.
5. Enter the taxpayer name as it appears on the Revenue Service account, and the tax identification number.
6. Enter the amount in lari and confirm the payment.

An individual entrepreneur with Small Business Status who declares ₾17,985 of turnover for a month owes 1%, which is ₾179.85. If the same entrepreneur bought ₾500 of services from abroad in that month, 18% reverse VAT adds ₾90. Both amounts are paid under the same treasury code.

If you pay every month, save the payment as a template in internet banking, so that only the amount changes each time. When we file your monthly declarations, we send you the amount to pay and where it goes, and the payment takes about five minutes.

Payer Name and Tax ID Requirements

The name and tax identification number entered at the bank are what match the payment to your taxpayer account. When a tax payment was made and rs.ge still does not show it, the usual cause is a name or number that is not identical to the registered one. An old or incorrect treasury code has the same effect.

The payment does not have to come from the taxpayer’s own account. Any Georgian bank account can be used, so a director can pay the tax of an LLC from another account, and an accountant can pay on behalf of a client.

When the name on the bank account differs from the taxpayer name, select the option for paying on behalf of another party. Then enter the taxpayer’s name as it appears on the Revenue Service account, with the taxpayer’s tax identification number.

Tax Payment Deadline in Georgia

The payment is due by the 15th of the month after the one being reported, the same date as the declaration. Tax on January’s turnover is paid by 15 February. The date does not move for weekends or holidays. VAT, payroll and dividend withholding declarations have the 15th as their deadline too, so a business with several monthly returns pays all of them by one date.

The Tax Code of Georgia charges interest for each day a balance stays unpaid after the deadline. Penalties for late payment apply automatically, separately from the penalties for late filing, and there is no grace period. Filing a few days before the 15th leaves time for the bank payment and for portal problems.

How to Confirm a Tax Payment on rs.ge

A successful bank transfer does not confirm that the Revenue Service recorded the payment against your account. Log in to rs.ge a day or two after paying and check that the payment has been matched. Make this check every month, including months when the bank transfer went through without an error.

The portal has no single screen that shows everything is in order for the month. The filing and the payment are confirmed separately, in two different places, and neither one confirms the other. Expect the logged-in taxpayer area to be almost all in Georgian, even though the public pages have a language toggle.

How to Pay Georgian Tax From Abroad

There are two routes, and the one that applies depends on whether the taxpayer has a Georgian bank account.

Route	Who it is for	Currency	Paid from
Treasury code 101001000	Any business with a Georgian bank account	Lari	A Georgian resident bank
International wire transfer to the Revenue Service’s account at the National Bank of Georgia	Non-resident taxpayers with no Georgian account, mainly companies registered only for VAT on digital services	US dollars or euros	A bank outside Georgia

Paying From Abroad With a Georgian Bank Account

Move the money into the Georgian account from wherever you are, then pay in lari under the treasury code. The steps in internet banking are the same as for a payer inside Georgia.

Lari, US dollar and euro balances usually sit in the same Georgian business account, and Georgia has no restrictions on holding or converting foreign currency. You can keep client payments in the currency they arrived in and convert only the amount needed for the tax.

Online money transfer services are useful for receiving and sending money, and they do not replace this step. The monthly tax bill is still paid from a Georgian account.

Paying From Abroad Without a Georgian Bank Account

A taxpayer with no Georgian account has one documented way to pay the Revenue Service directly. The money is wired from abroad, in US dollars or euros, straight into the account the Revenue Service holds at the National Bank of Georgia. The transfer instructions include a code that ties the payment to the filing it belongs to.

This route is documented for non-resident taxpayers, such as companies registered only for VAT on digital services. Those companies report by quarter, and their payment is due by the last day of the month after the quarter. It is not a general alternative to paying through a Georgian bank.

What to Do When a Tax Payment Does Not Show on rs.ge

Payments that were sent and not matched to the taxpayer account are a known, recurring problem. Run these checks against the payment record in internet banking:

1. The payment type is a treasury or budget payment.
2. The treasury code is 101001000.
3. The payer name is exactly the taxpayer name on the Revenue Service account.
4. The tax identification number is exactly the registered one.
5. The amount is in lari and equals the tax the declaration calculated.

If the details are correct and the payment is still missing a day or two later, you have a mismatch between the bank record and the portal. rs.ge support works in Georgian, so sorting it out is difficult unless you speak fluent Georgian or work with a person who has handled the same kind of mismatch before.

Getting a tidy record of each month’s filing and payment out of rs.ge is not always easy. Keep your own record each month: when you filed, how much you paid and what the portal showed afterwards. It shortens any later query about a missing payment.