{
  "$comment": "Machine-readable companion to https://valem.run/calculators/georgia/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/georgia/car-tax",
  "dataUrl": "https://valem.run/calculators/georgia/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Georgia import excise model by Valem (https://valem.run/calculators/georgia/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/georgia/car-tax/verify",
  "country": "georgia",
  "countryName": "Georgia",
  "formula": "car-tax",
  "formulaName": "Import excise",
  "title": "Car Import Excise Calculator — Georgia",
  "answer": "Georgia charges no annual car tax; the cost is a one-time import excise that scales with engine size and a U-shaped age factor.",
  "lang": "en",
  "currency": "GEL",
  "taxYear": "2025",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Revenue Service (rs.ge) customs calculator",
      "url": "https://www.rs.ge",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "excise",
  "inputs": [
    {
      "name": "cc",
      "type": "number",
      "label": "Engine size (cm³)",
      "minimum": 0
    },
    {
      "name": "ageYears",
      "type": "number",
      "label": "Car age (years)",
      "minimum": 0
    },
    {
      "name": "fuelFactor",
      "type": "number",
      "label": "Fuel factor (1 petrol, 0.5 hybrid, 0 EV)",
      "minimum": 0,
      "maximum": 1
    }
  ],
  "outputs": [
    {
      "name": "ageFactor",
      "type": "number",
      "label": "Age factor (U-shaped)",
      "formula": "($a := ageYears; $a < 2 ? 1.4 : $a <= 5 ? 1.0 : $a <= 10 ? 1.5 : 2.0)"
    },
    {
      "name": "excise",
      "type": "number",
      "label": "Import excise",
      "format": "currency",
      "formula": "$round(cc * $const.baseRate * ageFactor * fuelFactor, 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 2.0 L petrol, 7 years old",
      "given": {
        "cc": 2000,
        "ageYears": 7,
        "fuelFactor": 1
      },
      "expect": {
        "ageFactor": 1.5,
        "excise": 4500
      }
    },
    {
      "description": "C3 EV — exempt",
      "given": {
        "cc": 0,
        "ageYears": 1,
        "fuelFactor": 0
      },
      "expect": {
        "excise": 0
      }
    }
  ],
  "spec": {
    "id": "car-tax-georgia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "cc": {
          "type": "number",
          "minimum": 0
        },
        "ageYears": {
          "type": "number",
          "minimum": 0
        },
        "fuelFactor": {
          "type": "number",
          "minimum": 0,
          "maximum": 1
        },
        "ageFactor": {
          "type": "number",
          "readOnly": true
        },
        "excise": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "baseRate": 1.5
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'cc': 2000, 'ageYears': 7, 'fuelFactor': 1 }"
      }
    ],
    "derivations": [
      {
        "path": "$.ageFactor",
        "expr": "($a := ageYears; $a < 2 ? 1.4 : $a <= 5 ? 1.0 : $a <= 10 ? 1.5 : 2.0)"
      },
      {
        "path": "$.excise",
        "expr": "$round(cc * $const.baseRate * ageFactor * fuelFactor, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Import excise",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'Georgia charges no annual car tax; the cost is the one-off import excise, set by engine capacity with an age coefficient and a fuel factor. The figures here show the shape of that charge. Check the Georgian Revenue Service for the rates in force.'"
            },
            {
              "id": "cc",
              "type": "numericField",
              "label": "Engine size (cm³)",
              "bind": "$.cc"
            },
            {
              "id": "age",
              "type": "numericField",
              "label": "Car age (years)",
              "bind": "$.ageYears"
            },
            {
              "id": "fuel",
              "type": "numericField",
              "label": "Fuel factor (1 petrol, 0.5 hybrid, 0 EV)",
              "bind": "$.fuelFactor"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "exTile",
                  "type": "statTile",
                  "label": "Import excise",
                  "bind": "$.excise",
                  "format": "currency",
                  "currency": "GEL"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Breakdown",
              "items": [
                {
                  "label": "Age factor (U-shaped)",
                  "bind": "$.ageFactor"
                },
                {
                  "label": "Excise",
                  "bind": "$.excise",
                  "format": "currency",
                  "currency": "GEL"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Georgia has no annual car tax. The import excise scales with engine cc and a U-shaped age factor (cheapest at 2-5 years); hybrids pay half, EVs are exempt. Illustrative rates. Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Revenue Service (rs.ge) customs calculator",
                  "url": "https://www.rs.ge",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 2.0 L petrol, 7 years old",
        "given": {
          "$.cc": 2000,
          "$.ageYears": 7,
          "$.fuelFactor": 1
        },
        "expect": {
          "$.ageFactor": 1.5,
          "$.excise": 4500
        }
      },
      {
        "description": "C3 EV — exempt",
        "given": {
          "$.cc": 0,
          "$.ageYears": 1,
          "$.fuelFactor": 0
        },
        "expect": {
          "$.excise": 0
        }
      }
    ]
  }
}