The aim of Georgia's tax and customs policy is to form tax and customs legislation that promotes economic growth, create an attractive investment climate and ensure compliance of tax and customs legislation with the requirements of the World Trade Organization (WTO), as well as its harmonization with the EU legislation.

This website provides links to the Tax and Customs Codes of Georgia, public rulings issued based on the analysis of existing practices of taxation of taxpayers by a tax authority, “Double Taxation Avoidance” Treaties concluded by Georgia and the information on measures taken to ensure compliance with international standards in the field of taxation.

Tax and Customs Legislation of Georgia, in view of the Association Agreement with the European Union, is in line with the relevant EU directives. As part of the commitments made under the Association Agreement, the new Customs Code came into effect in September 2019, which is approximated with the provisions of the Regulation (EU) No. 952/2013 of the European Parliament and of the Council of 9 October 2013 and the Council Regulation (EC) N1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty. Thus, the custom legislation of Georgia fully meets the standards of the European Union. In 2020, new section of the Tax Code came into effect, by which the provisions governing the VAT were approximated with the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

Since 2011 Georgia is a member of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes and, since 2016 – an associate member of the OECD/G20 Inclusive Framework on BEPS. It is noteworthy that Georgia has fulfilled all its commitments associated with these memberships.

On October 8, 2021, Georgia joined the Statement on a Two-pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy.