Georgia Tax Deadlines 2026: Every Rs.ge Filing Date in One Calendar
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Georgia Tax Deadlines 2026: Every Rs.ge Filing Date in One Calendar
The core georgia tax deadlines 2026 follow a simple rhythm. In Georgia (the country), most monthly declarations and payments are due on rs.ge by the 15th of the following month. Individuals who owe annual income tax file by 31 March. Company financial statements have historically been due to SARAS by 1 October.
That is the skeleton. The detail depends on your structure, your registrations and whether you employ anyone. An Individual Entrepreneur with small business status files a very different set of returns from a VAT-registered LLC with three staff.
Missing a date costs real money. Late-payment interest starts accruing from the day after the deadline, and failure-to-file penalties sit on top of that. Confirm current penalty amounts on rs.ge, because they are revised periodically.
This calendar is built for foreign founders, freelancers and expats who file in Georgia but think in another country's tax year. For a primer on the portal itself, see our guide to how rs.ge works in 2026.
What Counts as an Rs.ge Filing Deadline
Georgia runs its tax year on the calendar year, 1 January to 31 December. Every deadline below hangs off that single year, with no custom fiscal periods for small businesses.
The Monthly 15th Cycle
Most recurring obligations close on the 15th of the month after the reporting period. January activity is declared and paid by 15 February. December activity is due by 15 January 2027.
The 15th deadline covers:
Small business turnover tax for Individual Entrepreneurs at 1%
Profit tax on distributions for companies under the distribution model
Payroll withholding of personal income tax at 20%
Pension contributions withheld from employee salaries
VAT returns for registered payers
The declaration and the payment share the same date. Filing on time but paying late still triggers interest.
Annual Anchor Dates
A few obligations happen once a year. They are fewer, but each carries more paperwork.
31 March: annual personal income tax return for individuals with income not taxed at source
1 April: historically the property tax declaration date for companies holding taxable assets
1 October: historically the SARAS deadline for prior-year financial statements
Treat the 1 April and 1 October dates as historical patterns. Check both on rs.ge and reportal.ge each January.
When the 15th Lands on a Weekend
Deadlines that fall on a weekend or public holiday generally move to the next business day. In 2026, 15 February and 15 March both fall on a Sunday.
Do not plan around the shift. Rs.ge traffic spikes on the final day, and a portal slowdown is not an accepted excuse.
Who Files What: Deadlines by Taxpayer Type
Your 2026 calendar depends on one question: which registrations sit on your tax ID? A single person can hold IE status, be a VAT payer and employ a contractor all at once. Each registration adds its own line to the 15th.
Individual Entrepreneurs With Small Business Status
A Polish UX designer registered as an IE in Tbilisi files one declaration per month. It reports that month's turnover and calculates the 1% tax. She pays it by the 15th and is done until next month.
Two things change her calendar:
Crossing the turnover threshold removes small business status for the excess. Confirm the current figure on rs.ge before relying on it.
Hiring staff adds monthly payroll declarations.
Our guide to IE small business status covers eligibility and the activities that are excluded.
LLCs, Employers and VAT Payers
LLCs file a monthly profit tax declaration under the distribution model. Retained profit is taxed at 0%. Distributions and certain deemed distributions trigger the 15% tax.
VAT registration becomes mandatory once taxable turnover passes the threshold within any rolling 12 months. From then on, a VAT return is due every month, even with zero sales.
Individuals and Tax Residents
A resident individual with foreign rental income or untaxed Georgian income files the annual return by 31 March. Crypto gains are a separate question, which we cover later.
Many residents also request a tax residency certificate for a home-country tax office. Georgia is a party to the Hague Apostille Convention. A georgia apostille is often the step that makes the certificate usable abroad. Our guide on how to get an apostille in Georgia explains the process.
Georgia LLC vs UK Limited Company: Filing Calendars Side by Side
Obligation | Georgia LLC | UK Limited Company |
Profit tax return | Monthly, by the 15th | CT600 within 12 months of year end |
Profit tax payment | Only on distribution, with the monthly return | 9 months and 1 day after year end for most small companies |
Annual accounts | SARAS portal, historically by 1 October | Companies House, 9 months after year end |
Payroll reporting | Monthly declaration by the 15th | RTI submission on or before each payday |
VAT returns | Monthly, by the 15th | Usually quarterly, 1 month and 7 days after period end |
Annual company statement | No direct equivalent | Confirmation statement every 12 months |
Tax year | Calendar year for all | Company's own accounting period |
Why the Georgian Calendar Feels Busier but Costs Less Cash
A British developer running a one-person Georgian LLC touches rs.ge twelve times a year. A UK Ltd owner might file only three or four major documents. Georgian filings are short, though, and often show zero tax.
The cash-flow logic differs too. Under the distribution model, profit left in the company generates no tax bill. A UK company pays corporation tax on annual profit whether or not it pays a dividend.
When a UK Limited Company Is the Better Choice
Keep the UK Ltd if you live in the UK and run the business from there. A company managed from the UK can become UK tax resident through central management and control, even if it is registered in Tbilisi. You would then carry both calendars and gain little.
For founders who have moved, the documents to open a company in Georgia are short. You need a passport, the company charter and, for remote setup, an apostilled power of attorney. Our LLC opening service handles the full process remotely.
Edge Cases: Zero Activity, Non-Residents and Special Regimes
A dormant LLC with no revenue, no staff and no dividends still has at least one hard date in 2026. That date is the annual financial statement upload. Many founders assume that a quiet year means nothing to file, and the edge cases below are where most missed deadlines start.
Dormant Companies and Zero Returns
A company with no taxable event in a month usually has no profit tax or withholding return for that month. Georgia's distribution-based profit tax only triggers when you pay dividends or make equivalent payments. No distribution means no profit tax declaration for that period.
VAT works differently. Once you are VAT-registered, you file a monthly VAT return by the 15th of the following month, even with zero sales.
A Polish designer who registered for VAT early to invoice EU agencies found this out the hard way. She skipped three empty months and received penalty notices for all three.
Annual Financial Statements
Every Georgian company, including a dormant one, uploads annual financial statements to the Service for Accounting, Reporting and Auditing Supervision (SARAS). This is a separate portal from rs.ge. The standard deadline for the prior year's statements has been 1 October. Confirm the 2026 date with SARAS, since size categories and deadlines have shifted before.
Non-Residents With Georgian Income
A non-resident individual who earns Georgian-source income usually has tax withheld at source. The payer files the return and pays the tax. In most cases you have no personal monthly deadline.
Rental income is the common exception. A German owner renting a Batumi flat to local tenants may need to register and declare that income. If the tenant is an individual who cannot withhold, the obligation sits with you. The annual individual income declaration is due by 31 March of the following year.
Virtual Zone and International Company Status
Special statuses change the tax rate. They do not remove the calendar. A Virtual Zone LLC still files withholding returns for salaries and still uploads annual statements. It also has status-specific reporting on its qualifying revenue. We cover that list in our Virtual Zone annual compliance guide.
International Company status carries its own annual confirmation of the substance and activity conditions. Missing it can cost you the status, not just a fine. Treat that date as the most important one of the year.
Missed a Deadline? How to Correct a Late Filing
Most late filings in Georgia are fixable within a few business days. Each day you wait adds interest on unpaid tax. The steps below apply to monthly declarations on rs.ge.
The Correction Sequence
Log in to your rs.ge taxpayer portal. Use the account of the entity that missed the date, not your personal account.
Open the declaration for the missed period. The portal still accepts late returns. It timestamps them as filed late.
Enter accurate figures, not placeholders. A rushed zero return that you later amend counts as two filings. It can create a second problem.
Pay the tax plus accrued interest. Late payment interest accrues daily on the unpaid amount from the original due date. Check the current rate on rs.ge.
Watch for the penalty notice. The Revenue Service issues it through the portal. You usually have a set window to pay or appeal.
A Ukrainian IT contractor with small business status missed his October turnover return in 2025. He filed and paid three business days later. His cost was a modest fixed penalty plus a few days of interest, far less than a missed quarter would have cost.
How Penalties Are Calculated
Georgia separates two types of lateness. Each has its own consequence:
Late filing: a penalty tied to the declaration itself. It often scales with the tax due and the length of the delay.
Late payment: daily interest on the unpaid tax, running until you pay in full.
Repeat violations: higher penalties for the same breach within a set period.
The exact percentages and caps are revised from time to time. Confirm the current figures on rs.ge before you estimate your exposure. Our explainer on monthly and annual tax deadlines and requirements walks through the penalty mechanics in more depth.
When Not to Self-Correct
Do not fix it yourself if the missed period involves a dividend, a salary run or a VAT reverse-charge on foreign services. Those returns interact with each other. A correction in one can require amendments in two others.
In these cases, a local accountant usually resolves the issue in 2-5 business days. Our tax accounting and bookkeeping team handles cross-return corrections like these regularly.
Who Should Handle Your 2026 Filings: Options Compared
Option | Typical monthly cost (2026, market-observed) | Best fit | Deadline risk |
DIY on rs.ge | 0 GEL | IE with small business status, one income stream, reads Georgian or uses the English interface | High if you travel or miss portal notices |
Freelance accountant | 150-400 GEL (about 50-140 EUR) | Dormant LLC or simple IE | Medium, depends on one person's availability |
Accounting firm | 400-1,200 GEL (about 140-420 EUR) | LLC with staff, VAT registration or dividends | Low, backup staff and deadline systems |
Firm plus payroll | 800-2,000+ GEL (about 280-700+ EUR) | LLC with 3+ employees or contractors | Lowest, one team owns all returns |
These are ranges observed across Tbilisi providers as of 2026, not fixed prices. Scope, transaction volume and language support move the number within each band.
When DIY Filing Works
An IE with small business status and one foreign client has a simple 2026 calendar. It comes down to one turnover return by the 15th of each month, plus the annual declaration where required. A Turkish copywriter billing one agency can file in about 15 minutes a month once she has done it twice.
DIY stops being sensible once you add a second tax type. VAT, payroll withholding or a dividend each brings its own return. The chance of missing one grows quickly. Our guide to IE small business status explains which activities keep your IE in the simple bracket.
When to Hand It Off
Hand off your filings if any of the following applies to your business:
Staff on payroll: withholding returns are due every month you pay salaries.
VAT registration: monthly returns apply even in zero months.
Dividend distributions: each one triggers a profit tax return and a withholding return.
Frequent travel: rs.ge sends notices to the portal, and unread notices still count as delivered.
A Dutch founder running a three-person software LLC paid about 700 GEL a month for full bookkeeping in 2025. Across the year he filed on time for 12 withholding returns, 12 VAT returns and two dividend declarations.
Frequently Asked Questions
What happens if a Georgian tax deadline falls on a weekend or public holiday?
The deadline moves to the next working day. Georgia's public holiday list includes dates that foreigners often miss, such as Orthodox Christmas on 7 January and Orthodox Easter Monday, which moves each year. Check the official 2026 holiday list before you plan around the 15th of January or April.
Can I get an extension on an rs.ge filing deadline?
Georgia does not offer routine filing extensions like some other countries do. You can sometimes arrange a tax payment schedule through the Revenue Service if you cannot pay in full. That schedule covers payment, not the declaration itself, so you must still file on time.
Do I still file in Georgia if I left the country mid-year?
Yes, if your IE or LLC is still registered. Registration, not your physical location, drives the calendar. If you close the business, file final returns and deregister through rs.ge first. Otherwise the monthly obligations and penalties keep running in your absence.
How long must I keep records supporting my filings?
The general statute of limitations for Georgian tax assessments has historically been several years from the end of the tax year. Keep invoices, bank statements and contracts for at least that period. Keep them longer if you claimed tax residency benefits, since residency questions often come up later. Our tax residency guide covers what evidence to keep.
Can I pay Georgian taxes from a foreign bank account or in euros?
Taxes are assessed and paid in GEL to Treasury accounts listed on rs.ge. A payment from a foreign account can work, but currency conversion and transfer delays can make it arrive after the deadline. A local GEL account removes that timing risk.
Does paying a dividend in December change my January deadline?
Yes. A December dividend creates a profit tax return and a dividend withholding return. Both are due by 15 January 2026 for a 2025 distribution. Founders often pay year-end dividends before the holidays and forget that the returns land in the first working weeks of January. Our corporate income tax guide explains the distribution rules.
Do crypto gains by resident individuals create an rs.ge filing deadline?
For resident individuals, gains from crypto disposals have generally been treated as non-Georgian-source income. Under that treatment, they fall outside Georgian personal income tax, with no declaration due. This does not apply to a company or IE trading crypto as a business, which files under its normal regime. Get a written opinion if your activity looks like regular trading rather than personal investment.
