Types and rates of taxes and time periods for payment

There are state wide and local taxes:

Joing-State wide taxes are as follows:

• Income Tax
• Profit Tax
• Value Added Tax (VAT)
• Excise Tax
• Import

General state and local taxes are set forth by Tax Code of Georgia, payment of which is mandatory in the whole territory of Georgia.

Local Taxes:

• Property Tax

A representative body of the local self-governance imposes local taxes within the limits of the rates determined by the Government of Georgia. Payment of local taxes is mandatory on the territory of a relevant local self-governance entity. See Table of Types and Rates of taxes and Time Periods for Payment.