# დღგ კალკულატორი 2026 — Georgia VAT 18%

Source page: https://valem.run/calculators/georgia/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 18.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount (GEL) | number |
| `direction` | Direction | string |
| `reverseCharge` | No VAT charged by you: an exempt supply, or the customer accounts for the tax | boolean |
| `turnover12Months` | VAT-taxable supplies over the last 12 months (GEL) | number |

## Sources

- [Tax Code of Georgia, art. 166 — the VAT rate is 18% (საქართველოს საკანონმდებლო მაცნე, consolidated through the law of 30/09/2026)](https://matsne.gov.ge/ka/document/view/1043717?publication=246) (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)](https://matsne.gov.ge/en/document/view/1043717) (checked 2026-10-12)

## What this page claims

The Valem engine reproduces this model's formula through 4 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/georgia/vat.json
- Compute by URL: https://valem.run/calculators/georgia/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `georgia/vat`)