Georgian Tax Filing Calendar: Monthly and Annual Deadlines
Staying compliant in Georgia is less about complicated rules and more about hitting a small set of recurring deadlines on time. Once you understand the rhythm — a cluster of monthly filings that fall on the same date every month, plus a handful of annual returns — the tax year becomes predictable. This guide lays out a practical filing calendar for businesses and individuals in Georgia, separating the monthly obligations from the annual ones, so you know what is due and roughly when. As tax dates and rules can change, treat this as an orientation guide and always confirm the exact deadlines and amounts with the Revenue Service (rs.ge) or your accountant.
The 15th: Georgia’s monthly anchor date
The single most important habit in Georgian tax compliance is remembering the 15th of the month. As of 2026, most monthly taxes are generally declared and paid by the 15th day of the month following the reporting period. The reporting period for these taxes is the calendar month, so February’s obligations are typically settled by 15 March, March’s by 15 April, and so on. Please verify the current dates with the Revenue Service (rs.ge), as deadlines can shift.
Several distinct taxes share this monthly cadence, which is what makes the 15th such a useful anchor. The most common ones include:
- Personal income tax (PIT) withheld at source — when you pay salaries, the employer withholds PIT and remits it to the budget by the 15th of the following month.
- VAT — businesses registered for VAT file a monthly VAT return and pay any balance due, generally by the 15th.
- Reverse-charge VAT — VAT due on services received from non-residents is typically reported through the same monthly mechanism.
- The monthly Estonian-model corporate income tax — under Georgia’s distributed-profit system, CIT is assessed monthly on distributions and certain deemed-profit events, and is generally declared and paid by the 15th. See our explainer on the monthly Estonian-model CIT for how this works in practice.
Because these filings land on the same date, a company with employees and VAT registration effectively has one busy compliance day each month rather than several scattered deadlines. That is a feature, not a bug — it lets you build a single monthly routine.
A note on small business and micro business
Not every taxpayer files monthly. Individual entrepreneurs on the small-business filing regime, and those with micro-business status, follow a different and lighter cadence. Small-business status holders typically declare turnover on a monthly basis, but micro-business status holders generally have an annual declaration instead. The exact obligations depend on your status, your turnover, and whether you employ staff, so confirm what applies to your specific case with the Revenue Service (rs.ge).
Annual deadlines
Beyond the monthly rhythm, a few obligations come once a year. These are easy to overlook precisely because they are infrequent, so they deserve a permanent slot in your calendar.
- Annual income / profit tax returns. Individuals (including those with small-business and micro-business status) generally file and pay their annual return by 31 March of the year following the reporting year. As of 2026, this is the commonly cited deadline — confirm the current date with the Revenue Service (rs.ge).
- Property tax. Individuals who owe property tax file an annual property-tax declaration and pay on their own schedule, which is separate from the income-tax date. Verify the applicable filing and payment dates for your situation, as they differ from the income-tax calendar.
- Financial statements / SARAS filing. Companies that fall within the reporting categories must submit their financial statements (and, for larger categories, audited statements) through the SARAS portal. This annual filing is commonly due by 1 October of the year following the reporting period. Whether your company is in scope depends on its size category — confirm with your accountant.
Your at-a-glance filing calendar
The table below summarises the typical cadence. Dates are indicative as of 2026 and should be confirmed with the Revenue Service (rs.ge):
| Obligation | Who it applies to | Typical frequency | Typical deadline |
|---|---|---|---|
| PIT withheld on salaries | Employers | Monthly | 15th of following month |
| VAT return & payment | VAT-registered businesses | Monthly | 15th of following month |
| Reverse-charge VAT | Recipients of non-resident services | Monthly | 15th of following month |
| Estonian-model CIT | Companies (on distributions) | Monthly | 15th of following month |
| Annual income / profit tax | Individuals, small & micro business | Annual | Commonly 31 March |
| Property tax | Liable property owners | Annual | Own schedule — verify |
| Financial statements (SARAS) | In-scope companies | Annual | Commonly 1 October |
A simple monthly and annual checklist
To turn the calendar into action, work two lists in parallel. Every month, before the 15th: reconcile payroll and remit withheld PIT; prepare and file the VAT return; account for any reverse-charge VAT on imported services; and declare and pay any Estonian-model CIT triggered by distributions in the prior month. Once a year: file the annual income or profit return (commonly by 31 March), handle property tax on its own timeline, and — if your company is in a reporting category — submit financial statements via SARAS (commonly by 1 October).
Most missed deadlines in Georgia are not the result of complexity; they happen when a new business does not yet have a routine, or when an owner assumes a filing is annual when it is actually monthly. Building the 15th into your workflow eliminates the majority of that risk.
Let us keep your calendar on track
Keeping every filing on time, every month, is exactly the kind of repetitive, deadline-driven work that an accountant handles best. Our accounting service manages monthly declarations, VAT, payroll withholding, and annual reporting so that nothing slips through the cracks — and so that you can confirm the precise dates and amounts with people who track the Revenue Service rules daily.
Frequently Asked Questions about Georgian Tax Deadlines
When are monthly taxes due in Georgia?
As of 2026, most monthly taxes — including PIT withheld on salaries, VAT, reverse-charge VAT, and the monthly Estonian-model corporate income tax — are generally declared and paid by the 15th of the month following the reporting month. Always confirm the current date with the Revenue Service (rs.ge).
When is the annual income tax return due?
Individuals, including those with small-business and micro-business status, commonly file and pay their annual income or profit tax return by 31 March of the following year. This is the typical deadline as of 2026; verify the exact date with the Revenue Service (rs.ge).
Do all companies have to file financial statements with SARAS?
No — only companies that fall within the reporting categories under the Law on Accounting, Reporting and Auditing must file via the SARAS portal, and the depth of reporting (including whether an audit is required) depends on the size category. The filing is commonly due by 1 October. Confirm your company’s category with your accountant.
What happens if I miss a Georgian tax deadline?
Late filing or payment can lead to penalties and interest, but the specific charges depend on the tax and the circumstances and can change over time. We do not quote fixed penalty figures here — check the current rules directly with the Revenue Service (rs.ge) or your accountant.
Disclaimer: This article is general information, not tax or legal advice. Tax rules and deadlines in Georgia can change. The dates described here are indicative as of 2026 — always verify current deadlines and obligations with the Revenue Service (rs.ge) or a qualified accountant before acting.
Would you rather not track all these deadlines yourself? Our accounting and tax-compliance service in Georgia keeps your monthly filings, VAT and annual reporting on time, every cycle.