The Georgian Parliament handed the Georgia Legislation Amending the Tax Legislation of Georgia – Tax


The Georgian parliament has passed the Georgian law amending the tax law of Georgia

June 01, 2021

GRATA International

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  • On January 5, 2021, the Georgia Law Amending the Georgia Tax Act was posted on the Legislative Herald of Georgia website;
  • After the changes, taxpayers will be relieved of the tax burden, in particular new tax breaks will be issued, payment options will be created, and dispute settlement and customs procedures will be simplified.
  • From December 1, 2020, the employer is entitled to reduce the retained and payable income tax from the salary paid to the employee up to 750 GEL (not included in the budget) for 6 calendar months. Employees from the same employer does not exceed GEL 1500 during any calendar month.
  • From December 1, 2020 for the next 6 calendar months there is the possibility of taxing real estate leasing / leasing services with VAT during the reporting period of the actual payment of the corresponding amount;
  • Persons engaged in tourism activity are exempt from the obligation to pay property tax in 2021 (ยง 006-2016 – Tourism Sector, Hotels, Restaurants, etc.) and have the right not to pay deferred income tax to the household;
  • Hotels in Bakuriani, Borjomi Municipality, Gudauri Village, Kazbegi Municipality, Resort Goderdzi, Khulo Municipality and Mestia Municipality have postponed the payment of income tax for November 2020 and December 2020 to July 1, 2021 without that there will be a fine.
  • Taxpayers are given the opportunity to take part in the examination of the complaint remotely electronically without having to go to a dispute settlement body.

Act came into force when it was published.

Source and date of publication: Legislative Herald of Georgia, 1/5/2021.

Originally published January 26, 2021.

The content of this article is intended to provide general guidance on the subject. You should seek expert advice regarding your specific circumstances.


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