Georgia Tax Deadlines: Every Filing Date, and How to Pay

Whichever combination of Georgia's taxes actually applies to your business, the calendar around them is mostly the same. There is one deadline almost everyone knows, the 15th of each month, and several others that only surface once they are missed: an annual return with its own late-March date, a financial reporting deadline in October that has nothing to do with tax at all, and a payment system that only works through a Georgian bank unless you know the specific workaround. Here is every filing date in one place, and exactly how the payment itself actually happens.

The monthly compliance calendar

Almost every registered business in Georgia runs on the same monthly clock, regardless of entity type or tax regime. The declaration for a given month is due by the 15th of the following month, and it covers whichever obligations actually apply to that registration:

• An Individual Entrepreneur, with or without Small Business Status, declares turnover and the tax due on it.
• An LLC declares its own position under corporate income tax - which, in a month with no distribution, is simply a filing showing nothing owed.
• A VAT-registered business, of any entity type, files a separate monthly VAT declaration covering output VAT, input VAT and reverse charge.
• Any business with employees files monthly payroll and pension declarations alongside whichever income or corporate declaration already applies.
• A company distributing a dividend declares the withholding due on it, covered in full in dividend tax in Georgia, on the same monthly cycle.

The obligation to file is entirely separate from whether anything is actually owed. A zero-income month, or a month with no distribution, still requires a declaration showing that - the Revenue Service does not read silence as compliance. The screen-by-screen mechanics of actually filing, plus how foreign currency income gets converted to GEL for the declaration, are covered in full in our monthly tax declaration guide, which this one assumes rather than repeats.

VAT on digital services: a different clock entirely

A foreign company with no Georgian establishment selling digital services to Georgian consumers runs on a genuinely different schedule from everyone above. Registration and filing happen through a dedicated non-resident portal, on a quarterly reporting period, with payment due by the last day of the month following the reporting quarter rather than the 15th every domestic business works to. This applies specifically to foreign sellers into Georgia, not to a Georgian company exporting digital products abroad.

The annual return, and who actually needs to file one

This is the deadline most guides either skip or misapply to everyone. The annual individual income tax return is due before 1 April of the year following the reporting one, and it applies to resident individuals and to non-resident individuals with Georgian-source income, in each case where that income is not already fully accounted for through monthly declarations or withholding at source.

In practice, this reaches an ordinary Individual Entrepreneur taxed at the standard 20% rate outside any special status, and an individual with income sources that were never withheld or declared monthly through an employer or a registered business. It does not generally create a separate obligation for an IE holding Small Business Status, whose monthly turnover declarations are the substantive filing for that income, or for an employee whose employer withholds income tax on their behalf. Since 1 January 2024, individuals selling property or other assets outside their ordinary business activity file a separate monthly capital gains declaration, by the 15th of the month following the transaction, rather than waiting for the annual return to report it.

Companies under the old CIT system: banks, insurers and gambling businesses

Georgia's Estonian-model corporate tax, charged only on distribution, does not reach every sector. Commercial banks, credit unions, microfinance organisations, other lenders, and gambling and gaming businesses sit under an older, profit-based system instead, taxed at 20% rather than 15%. For this specific group, an annual corporate tax return is due before 1 April of the following year, with advance payments due in four equal instalments across the year - 15 May, 15 July, 15 September and 15 December - and any balance settled with the annual return itself. An ordinary LLC outside these sectors files no equivalent annual profit return at all; its only corporate tax filing is the monthly one, and only when a distribution actually happens.

SARAS annual financial reporting

Separate from tax entirely, Georgian companies file annual financial statements with SARAS, the Service for Accounting, Reporting and Auditing Supervision, by 1 October of the year following the reporting period. This obligation sits under the Law on Accounting, Reporting and Auditing rather than the Tax Code, and which specific statements a company owes, and whether an audit is required alongside them, depends on which of the four reporting categories the business falls into by size. It is easy to treat this as another tax deadline given how close it sits to the rest of this calendar, but missing it is a reporting failure rather than a tax one, and the two are tracked separately.

Property tax: the deadline that is not monthly or April

An individual whose family income crosses the threshold the Ministry of Finance sets owes property tax on qualifying real estate, vehicles and other assets, and settles it by 15 November of the calendar year, with land tax due on the same date. This is one of the few obligations on this page that runs to a fixed autumn date rather than the rolling monthly cycle or the spring annual return.

Every filing date in one table

How to actually pay: the single treasury code

Since 2016, Georgia has run every tax liability through one treasury code rather than the more than 125 separate codes that existed before it: Treasury Code 101001000. Filing a declaration and paying the tax are two separate actions - submitting the form does not move any money - and the payment itself is what actually settles the obligation once it reaches the Revenue Service's account.

The important restriction: payment under the domestic treasury code has to come from a Georgian resident bank, in Georgian lari. The code itself is not valid for an international wire transfer, which is why a business owner living outside Georgia generally needs a Georgian bank account to pay from, funded however they choose to move money into it.

Paying from abroad

For a registered business with a Georgian bank account, paying from abroad in practice means moving money into that account from wherever you are and then paying domestically under the treasury code above, exactly as covered in our monthly tax declaration guide's currency conversion section.

For a taxpayer with no Georgian account at all, most relevantly a non-resident company registered only for VAT on digital services, the Revenue Service documents a direct route: a SWIFT transfer in US dollars or euros to the Revenue Service's own account at the National Bank of Georgia, with the payment reference matched to the specific filing by a code inserted into the transfer instructions. This is the one place a foreign-currency payment reaches the Georgian treasury directly, without a Georgian bank account as an intermediate step, and it is documented specifically for that non-resident population rather than as a general alternative to normal domestic banking.

What happens if you miss a deadline

Missing a filing or a payment date in Georgia is not a soft failure. Interest accrues on any unpaid balance from the deadline until it is settled, and understating what is owed in a declaration carries its own separate penalty on top of the shortfall. Neither is discretionary in the way a grace period sometimes is elsewhere - the position simply keeps accruing until it is corrected. A single missed zero declaration, caught quickly, is a minor problem. A pattern across several months or several obligations is a considerably larger one, and it tends to surface at an inconvenient moment: opening a bank account, converting to an LLC, or closing the business down.

Most of our clients avoid ever finding out what a missed deadline actually costs by handing the whole calendar, monthly and annual, to monthly accounting rather than tracking ten different dates across a year on top of running the business itself. Our accounting in Georgia guide covers what that monthly cycle looks like in practice.

Keeping the whole calendar straight at once

The individual dates above are not difficult on their own. What actually causes missed deadlines is that a growing business accumulates several of them at the same time without anyone deciding to track the new ones. A sole Individual Entrepreneur only has the monthly 15th to watch. Add VAT registration and a second monthly declaration appears alongside it. Add a first employee and pension and payroll filings join the same date. Convert to an LLC, and SARAS, and potentially the annual return, arrive on top of everything already running.

None of these obligations replace an earlier one - they stack. A business that has grown past its original registration is often still mentally tracking the calendar it started with, which is exactly how a SARAS filing or a property tax payment gets missed months after the business has clearly outgrown the simple version of itself. Reviewing what your specific registration actually owes once a year, rather than assuming this year looks like last year, is the cheapest way to catch a new obligation before its first deadline rather than after.

Every Deadline, Handled

We track every filing your specific registration actually owes, monthly and annual, and make sure the payment lands under the right code before the date it is due.

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Key takeaways

• The monthly declaration is due by the 15th for every Individual Entrepreneur, LLC and VAT-registered business, including zero-income months.
• The annual individual income tax return is due by 1 April, but only for income not already accounted for through monthly filings or withholding.
• Banks, microfinance organisations, lenders and gambling businesses file an annual corporate return by 1 April under the old CIT system, with quarterly advance instalments.
• SARAS financial reporting is due by 1 October and is a separate obligation from tax filing entirely.
• Individual property and land tax is settled by 15 November.
• All tax payments run through Treasury Code 101001000, but only through a Georgian resident bank in lari - a documented SWIFT route exists for non-resident taxpayers with no Georgian account.

Frequently asked questions

When is the monthly tax declaration due in Georgia?

By the 15th of the month following the one being reported, for every Individual Entrepreneur, LLC and VAT-registered business, including months with no income or no distribution at all.

When is the annual tax return due in Georgia?

Before 1 April of the year following the reporting one, for individuals whose income is not already fully accounted for through monthly declarations or withholding at source. Many Individual Entrepreneurs on Small Business Status never need to file it, since their monthly turnover declarations are the substantive filing.

What is SARAS and when does it need to be filed?

SARAS is the Service for Accounting, Reporting and Auditing Supervision, and it oversees annual financial statement filing under the Law on Accounting, Reporting and Auditing rather than the Tax Code. The deadline is 1 October of the year following the reporting period, and which statements are owed depends on the company's reporting category.

Is SARAS reporting the same thing as a tax filing?

No. It is a separate obligation governed by accounting law, not the Tax Code, even though it sits on the same annual calendar as other year-end deadlines. Filing your monthly and annual tax declarations correctly does not satisfy the SARAS requirement, and vice versa.

What is Georgia's treasury code and why does it matter?

101001000 is the single code every tax liability in Georgia is paid under, replacing more than 125 separate codes used before 2016. It only works for payments made through a Georgian resident bank in lari - it is not valid for an international wire transfer.

Can I pay Georgian tax from a foreign bank account?

Generally, you need a Georgian bank account to pay under the standard treasury code, since that code only works domestically. A documented exception exists for non-resident taxpayers with no Georgian account, such as foreign digital-service providers, who can pay by SWIFT transfer in US dollars or euros directly to the Revenue Service's account.

What happens if I file my declaration late?

Interest accrues on any unpaid balance from the deadline until it is settled, and understating what is owed carries a separate penalty on top of the shortfall itself. Neither is discretionary, and both keep accruing the longer the position goes uncorrected.

Do I have to file a monthly declaration if my business earned nothing that month?

Yes. A zero-income month still requires a declaration by the 15th of the following month. This applies equally to a corporate declaration with no distribution to report.

Does an LLC file an annual corporate tax return like the monthly ones?

Only if it sits under Georgia's old CIT system - banks, credit unions, microfinance organisations, lenders and gambling businesses. An ordinary LLC under the standard Estonian-model system files no annual profit return at all, only the monthly declaration, and only when a distribution actually happens.

When is property tax due in Georgia?

By 15 November of the calendar year, for individuals whose family income crosses the threshold the Ministry of Finance sets, covering qualifying real estate, vehicles and other taxable property, with land tax due on the same date.

Where can I find the exact date my specific business owes something?

The monthly declaration always falls on the 15th regardless of entity type. Beyond that, which annual dates apply depends on your specific registration - Small Business Status, ordinary LLC, VAT-registered business, or one of the old-system sectors - which is exactly what the table above is built to sort out at a glance.