Georgian small business tax
Sources
Checked: October 3, 2026
How it works
Rates 1% on income up to GEL 500,000 a year. For income above the limit, the calculation uses a 3% rate. Exchange rate Each row is converted to lari at the NBG rate on the row's date. If there is no rate for the date, the month shows neither income nor tax, and a warning appears above the result. Refunds A refund must be entered as a negative amount, and the month's income is lower by that amount. Limit Limit status: within the limit, a warning from 90%, limit exceeded. Due date The return and payment are due by the 15th of the following month, or the next business day if that is a weekend or holiday. Table size Up to 2,000 rows. You can download the monthly result as CSV.
Questions
Calculate tax from transactions
Taxes for a period, profiles and obligations.