Georgia VAT / Sales Tax
Detailed vat / sales tax rates and rules for Georgia in 2026.
VAT / Sales TaxGEL
Georgia's VAT is 18% on the supply of goods and services. Exempt supplies include financial services, education, healthcare, and residential property. Exports are zero-rated. The threshold for mandatory registration is GEL 100,000.
Standard Rate
18%
Registration Threshold
GEL 100,000 annual turnover
Reduced Rates
0% — Exports, international transportation, financial services, education, healthcare
How Georgia VAT / Sales Tax compares
Georgia’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Asia’s regional average of 9.6%.
Georgia
18%
Asia average
9.6%
Global average
13.7%
