Georgia VAT calculator (დღგ 18%)
Georgia VAT calculator (დღგ 18%)Georgian VAT is a single rate of 18% under article 166 of the Tax Code. A business must apply to register within 2 business days of its VAT-taxable supplies exceeding GEL 100,000 over any 12 consecutive calendar months.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 18. See the full working.
✓ Verified against 4 self-test cases Updated for 2026 · sources checked 2026-10-12
How დღგ (vat) in Georgia is calculated
Article 166 of the Tax Code is one sentence: *"დღგ-ის განაკვეთია 18 პროცენტი"* — the VAT rate is 18%. There are no reduced rates; supplies that are not taxed are **exempt** under articles 170–172, some with and some without the right to deduct input VAT.
**The registration test is a rolling twelve months.** Article 165 obliges a taxable person to apply within **2 business days** of the day its VAT-taxable supplies over any 12 consecutive calendar months exceed **GEL 100,000** — and VAT is owed from the very supply that crosses the line, not from the start of the next period.
To add VAT multiply by 1.18; to take it out of a VAT-inclusive price divide by 1.18 — the VAT inside GEL 118 is GEL 18. Estimate, not tax advice.
Worked example
ShowHide the full working: 4 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount (GEL) | 100 |
| Direction | Add VAT (net → gross) |
| No VAT charged by you: an exempt supply, or the customer accounts for the tax | no |
| VAT-taxable supplies over the last 12 months (GEL) | 0 |
| Computed by the engine | |
| Rate | 0.18 |
| Effective Rate | 0.18 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 18 |
| Gross Amount ✓ pinned | 118 |
| Must Register | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What is the VAT rate in Georgia?
18%, under article 166 of the Tax Code. Georgia has no reduced VAT rates; non-taxed supplies are exempt instead.
When must I register for VAT in Georgia?
Within 2 business days of your VAT-taxable supplies exceeding GEL 100,000 over any 12 consecutive calendar months. VAT is due from the supply that takes you over the threshold.
How much VAT is in GEL 118?
GEL 18: divide the VAT-inclusive price by 1.18 to get the net GEL 100.
დღგ-ის რა განაკვეთია საქართველოში?
18 პროცენტი (საგადასახადო კოდექსის 166-ე მუხლი).
Sources
- Tax Code of Georgia, art. 166 — the VAT rate is 18% (საქართველოს საკანონმდებლო მაცნე, consolidated through the law of 30/09/2026) · checked 2026-10-12
- Tax Code of Georgia, art. 165(1) — registration within 2 business days of exceeding GEL 100,000 in any 12 consecutive calendar months (English consolidation) · checked 2026-10-12
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 4 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 4 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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