1. CUSTOMS TAXPAYERS ARE:
ALL LEGAL AND NATURAL PERSONS, WHO IMPORT GOODS INTO GEORGIA
2. IMPORT TARIFF RATES FOR MAJOR GOODS IN GEORGIA:
# List of Goods Tax Customs Excise VAT Total
duty
1 Infants food
products 0.3 12 0 20
2 Milk powder 0.3 12 0 20 34.76
3 Sugar 0.3 12 0 20 34.76
4 Vegetable oil 0.3 12 0 20 34.76
5 Flavor 0.3 12 0 20 34.76
6 Cheese 0.3 12 0 20 34.76
7 Butter 0.3 12 0 20 34.76
8 Egg 0.3 12 0 20 34.76
9 Chicken 0.3 12 0 20 34.76
10 Honey 0.3 12 0 20 34.76
11 Sausage 0.3 12 0 20 34.76
12 Sugar free
cacao powder 0.3 12 0 20 34.76
13 Sweets 0.3 12 0 20 34.76
14 Salt 0.3 12 0 20 34.76
15 Matches 0.3 12 0 20 34.76
16 Yeast 0.3 12 0 20 34.76
17 Coffee 0.3 12 0 20 34.76
18 Soft beverages 0.3 12 0 20 34.76
19 Citrus 0.3 12 0 20 34.76
20 Vegetable 0.3 12 0 20 34.76
21 Ice-cream 0.3 12 0 20 34.76
22 Chewing gum 0.3 12 0 20 34.76
23 Chocolate 0.3 12 0 20 34.76
24 Pasta 0.3 12 0 20 34.76
25 Cake 0.3 12 0 20 34.76
26 Fish 0.3 12 0 20 34.76
27 Beer 0.3 12 15 20 54.973
28 Tea 0.3 12 0 20 34.76
29 Wines, wine products, except champagne and
sparkling wines 0.3 12 15 20 54.973
30 Sparkling wines0.3 12 20 20 61.712
31 Fruit wines and wine products, all types of sparkling wines,
other beverages 0.3 12 50 20 102.14
32 Ethyl alcohol and other editorialized spirit beverages
0.3 12 100 20 169.52
33 Brandy, Brandy products, other wine spirit beverages
0.3 12 50 20 102.14
34 Cognac, Whisky, Gin, Rum, Balm and other beverages,
champagne wines and vodka
0.3 12 100 20 169.52
35 Car 0.3 12 15 20 54.973
36 Lorry 0.3 12 0 20 34.76
37 Car tire 0.3 12 15 20 54.973
38 Petrol 0.3 12 15 20 54.973
39 Car spare parts0.3 12 0 20 34.76
40 Oil products, except car petrol and thick black oil
0.3 12 0 20 34.76
41 Jewelries 0.3 12 35 20 81.926
42 Foot wear 0.3 12 0 20 34.76
43 Furniture 0.3 12 0 20 34.76
44 Toilet paper 0.3 12 0 20 34.76
45 Sport inventory0.3 12 0 20 34.76
46 Sanitary
equipment 0.3 12 0 20 34.76
47 Toys 0.3 12 0 20 34.76
48 Hand made
carpet 0.3 12 0 20 34.76
49 carpet 0.3 12 0 20 34.76
50 Construction
materials 0.3 12 0 20 34.76
51 Sewing
instruments 0.3 12 0 20 34.76
52 Tooth pasta 0.3 12 0 20 34.76
53 Nickel,
cobalt products 0.3 12 0 20 34.76
54 Aluminum except
sheet aluminum 0.3 12 0 20 34.76
55 Leather 0.3 12 0 20 34.76
56 Chlorine 0.3 12 0 20 34.76
57 Iodine 0.3 12 0 20 34.76
58 Sulphur acid,
hydrochloric acid 0.3 12 0 20 34.76
59 Mineral
fertilizer 0.3 12 0 20 34.76
60 Chemical
fertilizer 0.3 12 0 20 34.76
61 Handbag,
suitcase 0.3 12 0 20 34.76
62 Belt 0.3 12 0 20 34.76
63 Timber 0.3 12 0 20 34.76
64 Paper 0.3 12 0 20 34.76
65 Bottles 0.3 12 0 20 34.76
66 Synthetic
cloth 0.3 12 0 20 34.76
67 Wool cloth 0.3 12 0 20 34.76
68 Rubber 0.3 12 0 20 34.76
69 Linoleum 0.3 12 0 20 34.76
70 Wallpaper 0.3 12 0 20 34.76
71 Wool plaid 0.3 12 0 20 34.76
72 Curtain 0.3 12 0 20 34.76
73 Cap 0.3 12 0 20 34.76
74 Insecticide 0.3 12 0 20 34.76
75 Fungicide 0.3 5 0 20 26.36
76 Herbicide 0.3 5 0 20 26.36
77 Substances
for seed treatment 0.3 5 0 20 26.36
78 Pure
Polivinichloride 0.3 5 0 20 26.36
79 Natural rubber 0.3 5 0 20 26.36
80 Timber cellulose,
diluted qualities 0.3 5 0 20 26.36
81 Silk cocoon
worth for spinning 0.3 5 0 20 26.36
82 Wool except
carded wool 0.3 5 0 20 26.36
83 Woolen and carded wool thread for retail trade
0.3 5 0 20 26.36
84 Cotton fibre, carded thread
0.3 5 0 20 26.36
85 Synthetic threads for retail trade
0.3 5 0 20 26.36
86 Non-alloyed steel and iron semi-products
0.3 5 0 20 26.36
87 Sheet steel 0.3 5 0 20 26.36
88 Angle bars, shaped and special non-alloyed steel and iron
profiles 0.3 5 0 20 26.36
89 Cooper wire 0.3 5 0 20 26.36
90 Sheet aluminium
3. CUSTOMS EXEMPTIONS INCLUDE:A) EXPORT OF GOODS;
B) RE-EXPORT OF GOODS;
C) TRANSIT GOODS THROUGH THE TERRITORY OF GEORGIA;
D) IMPORTED GOODS STORED AT CUSTOMS WAREHOUSES; THESE GOODS SHALL BE TAXED AFTER THEIR DEPARTURE FROM THE WAREHOUSES AND GETTING INTO CIRCULATION ACCORDING TO THE ESTABLISHED RULES, AND IF THERE IS A SPECIAL CUSTOMS REGIME - ACCORDING TO SUCH A REGIME;
E) THE IMPORT OF GOODS THAT ARE GIVEN TO STATE BODIES OF GEORGIA FOR LIQUIDATION OF NATURAL DISASTERS, ACCIDENTS AND CATASTROPHES, OR FOR THE PURPOSE OF HUMANITARIAN ASSISTANCE;
F) THE IMPORT OF GOODS CONTEMPLATED BY CONTRACTS ON GRANTS, APPROVED ACCORDING TO THE PROCEDURE SPECIFIED BY DECREE OF THE PRESIDENT OF GEORGIA;
G) THE IMPORT OF GOODS FINANCES BY GRANTS OR CONFESSIONAL LOANS, CONTAINING A MINIMUM 25 PERCENT GRANT ELEMENT, MADE BY BILATERAL AND MULTILATERAL INTERNATIONAL ORGANISATIONS. THE MINISTRY OF FINANCE DETERMINATE THE GRANT ELEMENT OF A LOAN BY DISCOUNTING THE PAYMENTS UNDER THE LOAN USING A DISCOUNT RATE APPROPRIATE TO THE TERMS OF THE LOAN AND THE CURRENCY IN WHICH THE LOAN IS ISSUED;
H) THE IMPORT OF GOODS INTENDED FOR THE OFFICIAL USE OF FOREIGN DIPLOMATIC AND SIMILAR REPRESENTATIVE OFFICES, AND ALSO FOR THE PERSONAL USE OF DIPLOMATIC, ADMINISTRATIVE AND TECHNICAL PERSONNEL OF THESE REPRESENTATIVE OFFICES, INCLUDING FAMILY MEMBERS LIVING WITH THEM;
J) THE TEMPORARY ENTRY OF GOODS ONTO THE TERRITORY OF GEORGIA;
K) THE IMPORT OF WHEAT, CHILDREN'S FOOD PRODUCTS AND DIABETIC FOOD PRODUCTS.
AVOIDING DOUBLE TAXATION:
THE AMOUNT OF PROFITS (INCOMES) EARNED BY TAXPAYERS OUTSIDE THE
REPUBLIC OF GEORGIA IS INCLUDED IN THE TOTAL SUM OF PROFITS (INCOMES)
SUBJECT TO TAXATION IN GEORGIA. TAX PAYMENT TO BE MADE IN GEORGIA
SHALL BE REDUCED BY THE PAYMENTS MADE IN OTHER COUNTRIES.
FURTHERMORE, THE AMOUNT OF PAYMENT TO BE REDUCED SHALL NOT
EXCEED THE AMOUNT OF TAXES TO BE PAID IN GEORGIA IN
ACCORDANCE WITH PROFITS (INCOMES) EARNED OUTSIDE GEORGIA.
THE AUTHORISED PERSON OF THE PRESIDENT OF GEORGIA IS ENTITLED TO
MAKE INTERNATIONAL AGREEMENTS IN ORDER TO AVOID THE DOUBLE
TAXATION.
INTERNATIONAL AGREEMENTS
GOODS THAT ARE TO BE EXPORTED TO THE STATES OF THE COMMONWEALTH
OF INDEPENDENT STATES (CIS) ARE SUBJECT TO EXCISE (EXCISE GOODS) AND
VALUE ADDED TAX, WHILE GOODS TO BE EXPORTED FROM THE CIS SHALL NOT
BE SUBJECT TO VAT AND CUSTOM DUTIES.
5. EXCISE TAX
EXCISE TAX IS LEVIED ON PRODUCTION AND IMPORTS OF
EXCISE PRODUCTS. THE EXCISE RATES VARY DEPENDING ON
GOODS AND PRODUCTS.
GOODS AND PRODUCTS EXCISE TAX RATE (PERCENT)
--------------------------------------------------
THE FOLLOWING ITEMS ARE EXCISE TAX FREE:
-- ALCOHOLIC BEVERAGES PRODUCED AND CONSUMED
PRIVATELY
(NOTE: THE LIST COVERS ONLY MOST SIGNIFICANT
EXEMPTIONS)
THE GOVERNMENT PLANS TO INTRODUCE THE EXCISE STAMPS
FOR THE LOCALLY PRODUCED AND IMPORTED PRODUCTS IN THE
FEASIBLE FUTURE. THE EXCISE TAX WILL BE PAID THROUGH
PURCHASE OF EXCISE STAMPS.
6. PROPERTY TAX
PROPERTY TAX IS LEVIED AT A O.L PERCENT FROM PHYSICAL
PERSONS AND LEGAL ENTITIES. BASIS FOR THE TAX
COLLECTION FROM THE PHYSICAL PERSONS IS A BOOK VALUE OF
THE BUILDINGS AND CONSTRUCTIONS LOCATED IN THE URBAN
AREA.
THE PROPERTY TAX FOR LEGAL ENTITIES IS LEVIED ON THE
FIXED ASSETS REGISTERED ON THE BALANCE, UNINSTALLED
EQUIPMENT, UNFINISHED CAPITAL CONSTRUCTION, AND NON-
MATERIAL ASSETS OF THE GEORGIAN ENTERPRISES OR THE
LOCAL BRANCHES OF THE FOREIGN ENTERPRISES.
THE FOLLOWING ITEMS ARE PROPERTY TAX EXEMPT:
(NOTE: THE LIST COVERS ONLY MOST SIGNIFICANT
EXEMPTIONS)
7. LAND TAX
THE TAX CODE DIFFERENTIATES AGRICULTURAL AND NON-
AGRICULTURAL LAND TAXES. LAND TAX IS NOT DEPENDENT ON
THE RESULTS OF LAND TAX PAYERS ECONOMIC ACTIVITY AND
IS PAID BY A FIXED ANNUAL TAX RATE FOR A SPECIFIC UNIT
OF THE LAND.
AGRICULTURAL LAND TAX RATE -- IS DIFFERENTIATED ON THE
BASIS OF TERRITORIAL ENTITIES AND IS AS FOLLOWS FOR
ARABLE LAND AND PERENNIAL CROPS:
FOR HAY LANDS AND PASTURES:
FOR THE NON-AGRICULTURAL LAND THE ANNUAL TAX BASE RATE
LAND-TAX IS NOT IMPOSED ON:
-- LAND ALLOCATED TO THE BUDGETARY ORGANIZATIONS
(NOTE: THE LIST COVERS ONLY MOST SIGNIFICANT
EXEMPTIONS)
8. VEHICLES OWNERSHIP TAX
VEHICLES OWNERSHIP TAX IS PAID BY THE OWNERS OF
THE TAX RATES ARE DIFFERENTIATED ACCORDING TO THE TYPES
VEHICLES TAX
THE FOLLOWING ITEMS EXERCISE TAX HOLIDAYS:
-- VEHICLES THAT ARE NOT MAINTAINED AND, ARE NOT
SUBJECT TO A TECHNICAL EXAMINATION IN A GIVEN YEAR
9. TAX ON THE TRANSFER OF PROPERTY
A. TAX ON THE TRANSFER OF REAL ESTATE
THE TAX PAYERS ARE PERSONS WHO RECEIVE OR OBTAIN REAL
ESTATE. THIS TAX IS PAID ON THE BASIS OF A DOCUMENT,
THAT CERTIFIES THE TRANSFER OF THE REAL ESTATE
OWNERSHIP RIGHT OR CONFIRMS THE TRANSFER OF THE REAL
ESTATE UNDER A LEASE AGREEMENT. THE TAX RATE IS
ESTABLISHED AT 2 PERCENT.
THE FOLLOWING ITEMS ARE TAX FREE:
-- LEASE AGREEMENT UP TO 3 YEARS
B. TAX ON INHERITANCE AND GIFTS
A 30 PERCENT TAX RATE APPLIES TO THE PROPERTY
INHERITED OR RECEIVED AS A GIFT IF:
-- A PERSON WHO RECEIVES THE PROPERTY IS A RESIDENT
THE FOLLOWING ITEMS ARE TAX FREE:
-- INHERITANCE AND GIFTS RECEIVED FROM THE NEXT-OF-
KINS
C. TAX ON TRANSFER OF CARS
A 2 PERCENT TAX RATE APPLIES TO THE TRANSFER OF
PROPERTY RIGHTS THROUGH REGISTRATION OR RE-
REGISTRATION OF CARS
THE FOLLOWING TRANSFER IS TAX EXEMPT IF:
-- VAT IS PAID BY IMPORTER OR PRIOR OWNER OF THE CAR
10. SOCIAL TAX -- SOCIAL SECURITY AND EMPLOYMENT TAXES
SOCIAL TAX IS AN OBLIGATORY CONTRIBUTION TO THE UNIFIED
SOCIAL SECURITY AND EMPLOYMENT FUND AND PAID BOTH BY
EMPLOYEES AND EMPLOYERS.
-- SOCIAL SECURITY FUND LEVY ON EMPLOYEES WAGES
PAID BY EMPLOYER IS ESTABLISHED AT 27 PERCENT.
-- SOCIAL SECURITY FUND LEVY ON EMPLOYEES WAGES
PAID BY EMPLOYEE IS ESTABLISHED AT 1 PERCENT.
-- EMPLOYEES AND EMPLOYERS HAVE TO PAY 1 PERCENT ON
ENTERPRISE WAGES AS AN EMPLOYMENT FUND TAX.
EXEMPTIONS ARE:
-- ALLOWANCE ALLOCATED FROM THE SOCIAL INSURANCE FUND
TO THE INCAPABLE PERSONS
(NOTE: THE LIST COVERS ONLY MOST SIGNIFICANT
EXEMPTIONS)
1O. NATURAL RESOURCES UTILIZATION TAX
THE TAX PAYERS ARE PHYSICAL PERSONS AND LEGAL ENTITIES
THAT'S ACTIVITIES ARE SUBJECT TO LICENSING FOR
UTILIZATION OF NATURAL RESOURCES. THE TAX APPLIES TO
THE UTILIZATION OF FOSSILS, TIMBER, PINE CONES, WATER,
AND ANIMAL RESOURCES. THE TAX IS CALCULATED BASED ON
THE MARKET VALUE OF THE NATURAL RESOURCES UTILIZED.
THE TAX CODE LISTS DIFFERENT TAX RATES DEPENDING ON THE
GROUP AND CLASSIFICATION OF THE NATURAL RESOURCES.
THE TAX DOES NOT APPLY TO THE NATURAL RESOURCES
OBTAINED FROM THE RECREATIONAL, OR CLEANING WORKS OR
CONSTRUCTION OF THE SUBWAY, SEWAGE, OR OTHER MUNICIPAL
UNDERGROUND STRUCTURES.
A 70 PERCENT DEDUCTION APPLIES TO UTILIZATION OF
NATURAL RESOURCES FOR:
-- SCIENTIFIC, CULTURAL OR EDUCATIONAL ACTIVITIES
-- RECREATIONAL WORKS WHICH MAINTAINS THE QUANTITY OF
THE NATURAL RESOURCES
12. TAX FOR ENVIRONMENT POLLUTION WITH HAZARDOUS
MATERIALS
THE TAX PAYERS ARE PHYSICAL PERSONS AND LEGAL ENTITIES
THAT'S ACTIVITIES HAVE NEGATIVE IMPACT ON ENVIRONMENT
OR ENGAGED IN RETAIL OR WHOLESALE SELLING (FOR THE
CUSTOMER'S PERSONAL USE ONLY) OF GASOLINE AND DIESEL.
THE BASIS FOR THE TAX PAYMENT IS A QUANTITY OF THE FUEL
SOLD, OR HAZARDOUS MATERIALS WITHIN THE LIMITS SET BY
THE MINISTRY OF ENVIRONMENT AND NATURAL RESOURCES AND
ITS BRANCHES.
THE TAX CODE LISTS DIFFERENTIAL RATES FOR THE VARIOUS
ATMOSPHERE AND WATER POLLUTING SUBSTANCES. THE
POLLUTION TAX IS CHARGED ON EACH LITER OF FUEL SOLD
THROUGH RETAIL SALE:
-- GASOLINE GEL 0.02
-- DIESEL GEL 0.01
EACH REGION HAS AN ADJUSTMENT RATIO WITH THE HIGHEST --
1.5 -- FOR RESORT AREAS, THE BLACK SEA COAST, AND
SEVERAL RIVERS INCLUDING RIONI, AND MTKVARI.
13. TAX FOR ENTRY COUNTRY'S TERRITORY WITH AUTOMOBILES
THE TAX PAYERS ARE DRIVERS OR OWNERS OF THE VEHICLES
WHICH ENTER THE TERRITORY OF GEORGIA INCLUDING THOSE IN
TRANSIT. THE VEHICLES SUBJECT TO THIS TAX ARE LISTED
IN CHAPTER 87 OF THE FOREIGN ECONOMICAL ACTIVITIES
NOMENCLATURE OF GOODS UNDER 8702-87O4 CODES, AND ARE:
-- REGISTERED IN A FOREIGN COUNTRY, OR
THE TAX RATES DIFFER DEPENDING ON TYPE AND LOAD
TURNOVER OF THE VEHICLE:
VEHICLES TAX
TRUCK WITH A LOAD TURNOVER UP TO 3 TON 100
LOCAL TAXES
IN ADDITION TO THE EXISTING COMMON-STATE TAXES LOCAL
ADMINISTRATIONS WITHIN THEIR COMPETENCY ARE ENTITLED TO
INTRODUCE LOCAL TAXES IN THE AMOUNT STATED BELOW:
-- ENTREPRENEURIAL TAX -- NOT MORE THAN 1 PERCENT
EXCLUDING THE VAT (NOT MOTE THAN 5 PERCENT FOR
LOADING-UNLOADING SERVICES IN PORTS)
This report is provided courtesy of the Business Information Service for the Newly
Independent States (BISNIS)
==============
-------------------------------------------------------
GRAPE WINES AND WINE MATERIALS - 15
FORTIFIED WINES - 5O
SPARKLING AND EFFERVESCENT WINES - 20
CHAMPAGNE WINES - 1OO
VERMOUTH, FRUIT WINES - 5O
BRANDY AND BRANDY MATERIALS, VODKA - 5O
COGNAC, WHISKEY, GENE, ROM, LIQUEUR - 1OO
ETHYL SPIRITS - 1O0
BEER - 15
JEWELERS - 35
SMALL CARS * - 15
SMALL CAR TIRES - 15
FUEL - 15
ETHYL FUEL - 5O
CAVIAR AND OTHER SEA FOOD DELICACIES - 2O
*ACCORDING TO THE TRANSITIONAL TERMS OF REFERENCE,
EFFECTIVE THROUGH 31 DECEMBER, 20O0, THE EXCISE TAX FOR
SMALL CARS WILL BE CALCULATED AT A GEL O.L PER CUBIC
CENTIMETER OF THE CAR ENGINE.
-- IMPORTS OF ALCOHOLIC BEVERAGES UP TO TWO LITTERS
AND 2OO CIGARETTES
-- TRANSIT, RE-EXPORT, EXPORT AND IMPORT OF EXCISE
GOODS
-- TEMPORARILY IMPORTED EXCISE GOODS
-- TIRES AND CARS IMPORT FOR HUMANITARIAN PURPOSES IN
CASE OF EMERGENCY
================
-- LAND
-- AUTO ROADS
-- PROPERTY OF INVALIDS OF THE LST AND 2ND GROUPS
============
TERRITORIAL ENTITY BASIC TAX RATE IN GEL/PER HECTARE
QUALITY OF LAND AVERAGE GOOD POOR REGIONAL
------------------------------------------------------------
TBILISI, MARNEULI 44 24 34
BOLNISI, GARDABANI 4O 21 31
RUSTAVI 39 21 3O
BATUMI, GAGRA, GALI, GUDAUTA, 39 21 30
GULRIPSHI, OCHAMCHIRE, SUKHUMI,
KOBULETI, KHELVACHAURI
GURJAANI, DEDOPLISTSKARO, TELAVI, 34 18 26
LAGODEKHI, SIGHNAGHI, KVARELI
AKHALKALAKI, GORI, NINOTSMINDA, 33 17 25
MTSKHETA
AKHALTSIKHE, AKHMETA, DMANISI, 30 16 23
EREDVI, TETRITSKARO, KASPI,
SAMTREDIA, SAGAREJO, KARELI,
KHASHURI
KURTA, TSALKA 29 15 22
ABASHA, ZUGDIDI 27 15 21
MARTVILI, SENAKI, KHOBI, POTI 26 14 20
AKHALGORI, VANI, ZESTAPHONI, 25 13 19
LANCHKHUTI, OZURGETI
BAGHDATI, TERJOLA, KHONI, KUTAISI, 23 12 18
TSALENJIKHA, TSKALTUBO, CHKHOROTSKU
-----------------------------------
SACHKHERE, TSAGERI, TSKHINVALI 22 12 17
AMBROLAURI, DUSHETI, TIANETI 18 10 14
ADIGENI, BORJOMI 17 9 13
ASPINDZA, TKIBULI, KHULO, KEDA, 14 8 11
SHUAKHEVI, KHA
RAGAULI, CHIATURA
LENTEKHI, ONI, CHOKHATAURI 13 7 LO
MESTIA, KAZBEGI, JAVA 1O 6 8
TERRITORIAL ENTITY BASIC TAX RATE IN GEL/PER H
CULTIVATED HAY LANDS AND PASTURE
------------------------------------------------------
ABASHA, AKHALKALAKI, 4 2 6 3
AKHALTSIKHE, GORI, BATUMI,
BOLNISI, GAGRA, GARDABANI,
GUDAUTA, GULRIPSHI,
GURJAANI, DEDOPLISTSKARO,
DMANISI, ZUGDIDI, TBILISI,
TETRITSKARO, TELAVI,
LAGODEKHI, LANCHKHUTI,
MARNEULI, MTSKHETA,
NINOTSMINDA, OZURGETI,
OCHAMCHIRE, RUSTAVI,
SAMTREDIA, SENAKI,
SIGHNAGHI, SUKHUMI,
KUTAISI, KOBULETI, KVARELI,
TSALKA, POTI, TSKALTUBO,
KHELVACHAURI, KHOBI
-------------------------------------------------------------
ADIGENI, ASPINDZA, 3 1.5 5 2
AKHALGORI, BAGHDATI,
BORJOMI, VANI, ZESTAPHONI,
TERJOLA, TIANETI, KASPI,
MARTVILI, SAGAREJO,
SACHKHERE, TKIBULI, KARELI,
KEDA, SHUAKHEVI,
CHOKHATAURI, CHKHOROTSKU,
TSALENJIKHA, KHARAGAULI,
KHASHURI, KHONI, KHULO
-------------------------------------------------------------
AMBROLAURI, AKHMETA, 2 1 3 1.5
DUSHETI, LENTEKHI, MESTIA,
ONI, KAZBEGI, TSAGERI,
TSKHINVALI, CHIATURA, JAVA
IS GEL 0.24 PER EACH SQUARE METER. THE TOTAL TAX RATE
IS CALCULATED BASED ON THE TERRITORIAL RATIO WHICH
VARIES DEPENDING ON THE LOCATION OP THE LAND AND ZONE.
-- PLOT OP LAND USED BY BLIND, DUMB AND HANDICAPPED
PERSONS
-- NATURAL PARKS, BOTANICAL GARDENS, CULTURAL AND
RECREATIONAL MUNICIPAL PARKS, CEMETERIES, SQUARES,
PROTECTED TERRITORIES, IF THESE TERRITORIES ARE
NOT USED FOR ENTREPRENEURIAL PURPOSES
-- WATER RESERVOIRS AND WATER AREAS
-- STATE-OWNED AND UNUSED HAY LANDS, PASTURES
-- PHYSICAL PERSONS AND LEGAL ENTITIES DURING THE
FIRST 5 YEARS OF AGRICULTURAL LAND OWNERSHIP
-- AGRICULTURAL LAND PLOTS, THAT'S PRODUCTIVE LAYER
IS DAMAGED BY A NATURAL DISASTER
-- SECOND WORLD WAR INVALIDS
==========================
VEHICLES DURING REGISTRATION OR ANNUAL TECHNICAL
EXAMINATION OF THE VEHICLES. COLLECTIONS FROM THE
VEHICLE OWNERSHIP TAX ARE TRANSFERRED TO THE STATE ROAD
FUND.
OF VEHICLES AND POWER OF ENGINE. THE VEHICLE OWNERSHIP
TAX IS AS FOLLOWS ON EACH HORSE POWER:
PAYMENT
---------------------------------------------------------
IN GEL
---------------------------------------------------------
SMALL VEHICLE 0.25
BUS (UP TO 12 SEATS) 1.0
BUS (FROM 13 TO 30 SEATS) 1.3
BUS (OVER 30 SEATS) 2.0
TRUCK WITH A LOAD TURNOVER UP TO 1 TON O.4
TRUCK WITH A LOAD TURNOVER FROM 1 TO 3 TON 0.6
TRUCK WITH A LOAD TURNOVER FROM 3 TO LO TON 1.3
TRUCK WITH A LOAD TURNOVER FROM LO TO 2O TON 2.O
TRUCK WITH A LOAD TURNOVER FROM 20 TO 4O TON 2.6
TRUCK WITH A LOAD TURNOVER OVER 4O TON 4.0
-- MANUALLY DRIVEN BIKES AND CARS (ONE BIKE/CAR PER
PERSON)
-- VEHICLES WHICH BELONG TO VETERAN INVALIDS (ONE
VEHICLE PER PERSON)
===================================
-- TRANSFER OF OWNERSHIP TO A SPOUSE, PARENT, OR
CHILD
-- TRANSFER OF OWNERSHIP AS A RESULT OF DIVORCE
-- GRATUITOUS TRANSFER TO STATE, BUDGET, CHARITY OR
RELIGIOUS ORGANIZATION
-- TRANSFER OF OWNERSHIP IN CASE OF REORGANIZATION
OF GEORGIA
-- A PERSON WHO RECEIVES THE PROPERTY IS A NON-
RESIDENT WHO OWNS DIRECTLY OR INDIRECTLY 50
PERCENT OF THE PROPERTY
-- PRIOR OWNER WAS A RESIDENT OF GEORGIA AT THE
MOMENT OF DEATH OR WHEN A GIFT WAS GRANTED
-- IF THE PROPERTY IS A REAL ESTATE LOCATED IN
GEORGIA
-- INHERITED PROPERTY UNDER GEL 50,000 -- GIFTS UNDER
GEL 1,000 (ONCE A YEAR PER PERSON)
-- CAR TRANSFER TO THE SPOUSE, PARENT, OR CHILD
-- TRANSFER OF OWNERSHIP AS A RESULT OF DIVORCE
-- GRATUITOUS TRANSFER TO STATE, BUDGET, CHARITY OR
RELIGIOUS ORGANIZATION
-- TRANSFER OF OWNERSHIP IN CASE OF REORGANIZATION
=======================================================
-- PAYMENTS TO ORGANIZATIONS FORM FUNDS RECEIVED AS
GRANTS
-- FOREIGN EMPLOYEES OF DIPLOMATIC MISSIONS AND
CONSULATES
======================================
=================================================
=======================================================
-- REGISTERED IN GEORGIA, AND CARRY OUT TRANSIT
SHIPMENTS THROUGH GEORGIA
PAYMENT
IN GEL
---------------------------------------------------------
SMALL VEHICLES 26
BUS (UP TO 12 SEATS) 50
BUS (FROM 13 TO 30 SEATS) 100
BUS (OVER 30 SEATS) 170
TRUCK WITH A LOAD TURNOVER FROM 3 TO 10 TON 170
TRUCK WITH A LOAD TURNOVER FROM 10 TO 20 TON 210
TRUCK WITH A LOAD TURNOVER FROM 20 TO 40 TON 285
TRUCK WITH A LOAD TURNOVER OVER 40 TON 390
===========
-- GAMBLING TAX -- NOT MORE THAN 15 PERCENT
-- RECREATIONAL TAX -- GEL 10 PER PERSON
-- HOTEL TAX -- NOT MORE THAN 2 PERCENT OF PAYMENT
FOR HOUSING
-- ADVERTISEMENT TAX -- NOT MORE THAN 10 PERCENT
EXCLUDING THE VAT
-- AUTOMOBILES PARKING TAX -- NOT MORE THAN 30 TETRI,
OR NOT MORE THAN 20 PERCENT OF THE SERVICE COST
EXCLUDING THE VAT FOR THE CAR PARKING SERVICE
ENTERPRISES.
-- TAX FOR LOCAL LOGOS USING -- NOT MORE THAN 2
PERCENT FROM TURNOVER.
