- 1) From March 1, 2026, immigration changes are planned in Georgia. In particular, the minimum value of real estate required for obtaining a D5 visa and a short-term residence permit is increased, and the rules governing labor activity are tightened.
- · Immigration visa – The basis for the D5 category has been amended. A person must own real estate within the territory of Georgia, the market value of which exceeds the equivalent of USD 150,000 in Georgian Lari. The real estate value requirement has been increased by USD 50,000.
- · The real estate value requirement has also been increased in the case of a short-term residence permit. A person must own real estate within the territory of Georgia, the market value of which exceeds the equivalent of USD 150,000 in Georgian Lari.
- · The right to carry out labor activity becomes a mandatory prerequisite for conducting activities in Georgia. Accordingly, a labor residence permit will be issued only after obtaining the right to labor activity.
For detailed information, please refer to our article:
https://lta.ge/ge/article/a-working-permit-becomes-mandatory-2026-labor-migrants-and-individual-entrepreneurs where you can also get acquainted with the mandatory requirements for the new residence permit for persons employed in the information technology (IT) sector.
2) In October 2025, due to significant public interest, the Revenue Service developed a calculator related to property tax (including land tax) for individuals, which combines three independent questionnaire-calculators.
1. You can determine whether you are subject to an obligation to pay property tax (including land tax) in the current year:
https://www.rs.ge/PropertyTaxLiability
The Revenue Service also clarified who is considered a family member. A family includes an individual, their spouse, minor child and stepchild, as well as a parent, child and stepchild, and a brother, grandmother, grandfather, and grandchild, provided that they permanently live with the individual and maintain a common household.
2. Through the calculator, an individual can calculate the amount of property tax (including land tax):
In this case, you enter land characteristics such as its location, area, and type, and also select the types of property that you own - an apartment, a passenger vehicle, a country house, a yacht, etc.
3. Through the calculator, an individual can determine whether the income received by the family in the previous year exceeds GEL 40,000:
https://www.rs.ge/PropertyTaxIncome
3) From January 1, 2026, amendments entered into force in the Tax Code, extending the validity period of certain tax incentives until January 1, 2028, and introducing a new definition — the concept of investment gold — along with related tax benefits.
According to Article 82, until January 1, 2028, the following income is exempt from personal income tax:
- · Income of an individual employed in agricultural production — income received from the primary sale of agricultural products produced in Georgia, provided that it does not exceed GEL 200,000 annually.
- · Wages in agriculture — wages paid by an individual employed in agricultural production within the scope of this activity, provided that the employer’s total income derived from such activity does not exceed GEL 200,000.
- · Income received in the form of interest from securities — interest received from debt securities issued by a resident company, publicly placed and admitted for trading on an organized market recognized by the National Bank of Georgia.
According to Article 99, until January 1, 2028, the following is exempt from profit tax:
· Profit of an agricultural cooperative — distribution of profit received from the primary supply of agricultural products produced in Georgia prior to industrial processing (before a change in the commodity code), as well as expenses incurred and disbursements made within the scope of this activity.
· Income received by a non-resident in the form of interest from debt securities issued in Georgia through a public offering by a resident company and admitted for trading on an organized market recognized by the National Bank of Georgia, provided that such income is not attributable to the non-resident’s permanent establishment in Georgia.
Until January 1, 2028, the following is not included in gross income:
· The supply of agricultural products produced in Georgia by an agricultural cooperative and its members, or services related to such activity.
The supply and import of investment gold are exempt from value-added tax (VAT) with the right to deduction. This development will promote trade in investment-grade gold bars/plates and coins in Georgia.
A new term was added to the Tax Code, defining the concept of investment gold.
Investment gold — a gold bar or plate of not less than 995/1000 fineness, as well as a gold coin made of not less than 900/1000 fineness, issued after 1800 and used or previously used as legal tender in the country of issue.
From January 1, 2026, the provisions regulating special trading zones (Article 26 of the Tax Code) and market organization (Article 262 of the Tax Code) were repealed. As a result, corresponding technical amendments were made to the relevant articles of the Tax Code.
The validity of tax benefits related to the import of tobacco raw materials was also extended until January 1, 2028.
Until January 1, 2028, the option to tax income received by an individual from the short-term lease of residential property owned by them at a fixed personal income tax rate will remain in effect.
4) From January 1, 2026, amendments to excise tax rates entered into force.
Locally produced cigarettes containing tobacco, up to 35 million packs/packages per year, are subject to an excise tax of GEL 1.3 per 20 cigarettes (instead of GEL 1.9).
Locally produced cigarettes exceeding 35 million packs/packages per year, as well as imported cigarettes, are subject to an excise tax rate of GEL 2.75 per 20 cigarettes (instead of GEL 1.9).
The excise tax rate for products containing tobacco or reconstituted tobacco is set at GEL 2.70 per 20 cigarettes/unit (instead of GEL 1.85).
For cigarettes containing tobacco, the excise tax rate per 20 cigarettes is the sum of the excise rate and 20% of the retail selling price of the product.
For locally produced cigarettes exceeding 35 million packs/packages per year, as well as for imported cigarettes, the excise tax rate per 20 cigarettes shall be the sum of the excise tax rate determined under Article 188, paragraph one, and 20% of the retail selling price of the product.
For capsules and similar products containing tobacco, calculated per 20 units, and for sticks used to generate aerosol without a combustion process, calculated per 20 sticks, the excise tax rate is the sum of the excise tax rate determined under paragraph one of this article and 20% of the retail selling price of the product.
5) From January 1, 2026, amendments made to the Tax Code aim to expand electronic services, as a result of which the receipt and provision of services will be increasingly possible remotely, and the need to visit branch offices will be significantly reduced.
According to the amendments made to Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, “On Tax Administration”, taxpayers are granted the possibility to submit a statement on refusal to appeal a tax demand in electronic form.
From November 24, 2025, applications for obtaining a CT-1 certificate for the export of alcoholic beverages of grape origin must be submitted through the new module “Certificate of Origin” on the Revenue Service’s authorized user website (eservices.rs.ge).
Amendments were made to Government Resolution No. 96 of March 30, 2010, “On Approval of Fees and Their Rates for Services Provided by the Legal Entity of Public Law – the Revenue Service”, which entered into force on December 22, 2025. As a result, new types of services were introduced, including:
· Restoration of a fixed tax payer certificate — 1 business day, GEL 50;
· Request for copies of documents/information from the archival department of the Revenue Service — 10 business days, GEL 30.
In addition, fees were introduced for certain services when an application is submitted to the Revenue Service through an in-person visit to the place of service provision. For example:
· Initial activation of an authorized user account (eservices.rs.ge) through an in-person visit — 1 business day, GEL 20;
· Issuance of a certificate in the form of information on registration as a value-added tax (VAT) payer — 1 business day, GEL 30.
Through these changes, the Revenue Service promotes the use of remote services, which also saves users time and costs.
6) From January 1, 2026, prohibitions entered into force concerning plastic materials and articles (items) intended for contact with food
The production (except for production for export purposes), import, and/or placement on the market of plastic forks, knives, spoons, chopsticks, plates, straws, drink stirrers, food containers/cups made of expanded polystyrene (EPS) and their lids, classified under HS heading 3917 and subheadings 3924 10, 3923 10, and 3923 50, is prohibited.
It is prohibited for public catering establishments to supply ready-to-eat food to consumers using single-use plastic food containers and cups. However, this prohibition does not apply to single-use plastic packaging articles intended for pre-packaged food, such as yogurt in plastic cups, water, lemonade, juice in plastic bottles, pastries, or candies in plastic packaging.
The amendments entered into force on January 1, 2026; however, public catering establishments and shops are granted a transitional period. Plastic forks, knives, spoons, chopsticks, plates, straws, drink stirrers, food containers made of expanded polystyrene (EPS) and their lids, as well as cups made of expanded polystyrene (EPS) and their lids, which were placed on the market before the entry into force of this regulation, may remain on the market for three months from the date of entry into force, i.e., from January 1, 2026.
The supply of ready-to-eat food to consumers by public catering establishments using single-use plastic food containers and cups is permitted for six months from the date of entry into force of the regulation.
Plastic materials and articles intended for contact with food that were placed on the market before the entry into force of the regulation and do not comply with the new requirements may be sold for a period of one year.
7) From January 1, 2026, an amendment entered into force to the regulation “On Ozone-Depleting Substances.”
The import (release for free circulation, placement under the temporary import procedure, or placement under the free zone procedure) of second-hand equipment specified in Annex No. 9 (refrigerators, freezers, and other refrigeration or freezing equipment of electric or other types, vending machines for beverages equipped with built-in heating or cooling devices, etc.), which operates on substances defined in Annex No. 2 (dichlorofluoromethane, chlorotrifluoroethanes, trichlorofluoroethanes, etc.), is prohibited when carried out by a person other than a non-entrepreneurial natural person.
8) From January 1, 2026, the nominal values of excise stamps designated for tobacco and alcoholic beverages were amended as follows:
- For imported filtered and unfiltered tobacco products (including cigars and cigarillos), the nominal value per 1,000 excise stamps was changed from the equivalent of USD 19.5 in GEL to the equivalent of USD 18 in GEL.
- For domestic and imported alcoholic beverages, the nominal value per 1,000 excise stamps was changed from the equivalent of USD 12 in GEL to the equivalent of USD 10 in GEL.
- For imported goods listed under the National Commodity Classification Codes for Foreign Economic Activity 2404 12 000 00 and 2404 19 900 00, the nominal value per 1,000 excise stamps was changed from the equivalent of USD 19.5 in GEL to the equivalent of USD 18 in GEL.
9) The Personal Data Protection Service is abolished.
From March 2, 2026, the Personal Data Protection Service will cease its operations, and its competences will be fully transferred to the State Audit Office. The objective of this decision is stated as the optimization of state resources, simplification of structural functions, and clearer allocation of responsibilities.
Similarly, the Anti-Corruption Bureau will be abolished, and its functions will also be transferred to the State Audit Office.
10) Health and accident insurance is mandatory for tourists visiting Georgia starting January 1, 2026.
The “Rule and Conditions for Mandatory Health and Accident Insurance for Tourists Entering Georgia” has been adopted.
This law establishes the minimum standards and requirements for mandatory health and accident insurance for tourists entering the territory of Georgia.
The rule does not apply to:
- a) Individuals holding diplomatic or special visas;
- b) Individuals holding diplomatic, official, service, or special passports;
- c) Accredited employees of diplomatic missions, consular posts, and international organizations in Georgia, as well as their family members who are accredited;
- d) Individuals whose entry into Georgia is provided for by international agreements or treaties of Georgia;
- e) Drivers involved in international road freight transport or passenger transport.
Tourists are required to have, upon entering Georgia, an insurance policy issued by either a Georgian or foreign insurance organization that meets the minimum standards established by this rule.
Tourists must maintain health and accident insurance coverage for the entire duration of their stay in Georgia, in accordance with this rule.
An authorized officer of the Patrol Police Department is empowered to verify possession of the insurance policy at border checkpoints.
The insurance coverage amount must be at least 30,000 GEL. The policy may be presented in physical or electronic form, in either Georgian or English.
11) As of December 17, 2025, an amendment has been made to the Law of Georgia “On Combating Drug Crime.”
As of December 17, 2025, an amendment was made to the Law of Georgia on Combating Drug-Related Crime.
If a person committed, by December 16, 2025, inclusive, a criminal offense under Article 260(1) or Article 273 of the Criminal Code of Georgia, which includes:
- Illegal acquisition and/or possession of a narcotic substance, its analogue, precursor, or a new psychoactive substance;
- Illegal production, acquisition, possession, transportation, or shipment of a narcotic substance, its analogue, or precursor in small quantities;
- Illegal use of a narcotic substance or a new psychoactive substance without a physician’s prescription,
The person shall have their right to drive a motor vehicle reinstated on a one-time basis.
To restore this right, the person must apply to the Permanent Commission on the Revocation of Conditional Sentences under the National Agency for Crime Prevention, Non-Custodial Sentences Enforcement, and Probation.
The application must be accompanied by a forensic-medical expert report (dynamic-narcological examination) issued by a state expert institution.
12) Establishment of the Police Higher Education Institution in Georgia (Effective March 1, 2026)
As of March 1, 2026, a Police Higher Education Institution will begin functioning in Georgia, offering a Bachelor’s degree in Public Safety and Police Affairs.
A Police Higher Education Institution is defined as a higher education institution that implements a bachelor’s program in Public Safety and Police Affairs and is subject to state supervision or exercises functions as prescribed by law under the Ministry of Internal Affairs of Georgia.
To acquire this status, the Police Academy is entitled to officially apply to the National Center for Educational Quality Enhancement to be recognized as a higher education institution.
The Ministry of Internal Affairs will supervise the institution’s operations and management. Its responsibilities include:
- Approving the institution’s charter, organizational structure, and governing bodies;
- Ensuring the funding of academic programs or, if necessary, procuring services from the Academy.
Rules regarding admission to the Bachelor’s program, study-related matters (including internships, mobility programs, suspension or termination of student status), and details of police academic programs will be determined by an order of the Minister of Internal Affairs of Georgia.
13) Amendments to the Law of Georgia on Higher Education (Effective December 10, 2025)
According to the amendments made to the Law of Georgia on Higher Education on December 10, 2025, within the framework of academic higher education and Orthodox Theology higher education programs:
- a) The Bachelor’s educational program shall comprise no less than 180 credits (previously 240 credits);
- b) The Master’s educational program shall comprise no less than 60 credits, or no less than 120 credits if combining at least 60-credit components of Master’s programs (previously 120 credits for the full program);
- c) The Doctoral educational program shall have a minimum duration of 3 years, and its academic component shall include credits (previously, credits were specified and could include no more than 60 credits).
The changes to the number of credits shall apply to students enrolled from September 1, 2025, onward.
14) Amendments to the Law of Georgia on Higher Education (December 10, 2025) – State Funding and Online University Initiative
According to the amendments adopted on December 10, 2025, the Government of Georgia shall fully finance the education of Georgian citizens at both the Bachelor’s and Master’s levels. Work is also underway on the concept of a new university model.
Key Provisions:
- Article 79, Paragraph 11 of the Law of Georgia on Higher Education was added, stipulating that in universities established by the Government of Georgia, the education of Georgian citizens at the Bachelor’s and Master’s levels shall be fully funded by the state.
- The Government of Georgia has initiated the establishment of an online university. The Ministry of Education, Science, and Youth of Georgia is tasked with developing, by January 1, 2028, the concept, model, and standards for this online university.
- Students who were enrolled in a university prior to the law’s entry into force (December 10, 2025) and who have already received or will receive state funding by 2026 shall retain this funding through the 2030–2031 academic year.
- The funding shall continue under the same amount and conditions that were in effect prior to the law’s entry into force.
15) Responsible entities are required to complete and submit Anti-Money Laundering and Anti-Terrorist Financing (AML/CFT) supervisory reports
As of 9 December 2024, the rules governing the supervision of money laundering and terrorist financing risks in Georgia were updated. These changes are now mandatory under Order No. N‑16 of the Head of the Accounting, Reporting, and Auditing Supervision Service, and non‑compliance may lead to legal and administrative consequences.
The updates are particularly relevant now because the first official reporting period under these new rules will cover activities from 1 March 2025 to 31 December 2025, with submissions due by 31 January 2026. Entities required to report must prepare accordingly to avoid penalties.
The purpose of the Order is to strengthen the system for the prevention of money laundering and terrorist financing, simplify the supervisory process, and establish a unified standard for the completion and submission of supervisory reports.
Amendments Introduced
The Order approves three key documents:
- Rules for Completing and Submitting Supervisory Reports on Money Laundering and Terrorist Financing Risks by Obliged Entities – This document provides detailed guidance on how supervisory reports must be completed, what information must be disclosed, and the manner in which such reports must be submitted to the supervisory authority.
- Supervisory Reporting Forms for Natural Person Obliged Entities – These forms are specifically designed for professionals operating individually, including auditors, accountants, and other similar professions.
- Supervisory Reporting Forms for Legal Entity Obliged Entities – These forms apply to companies and organizations that qualify as obliged entities under applicable law.
Who Is an Obliged Entity and Why Special Obligations Apply
The Suppression of money laundering and terrorist financing is one of the key pillars of the modern financial system. Obliged entities play a critical role in this framework, as they are often the first to identify potential risks and are legally required to report relevant information to the competent authorities. An obliged entity is a natural or legal person who, under the legislation of Georgia, is required to:
- Assess money laundering and terrorist financing risks;
- Implement preventive measures;
- Submit relevant reports to the supervisory authority,
In accordance with the Law of Georgia “On Facilitating the Suppression of Money Laundering and Terrorist Financing” the following can be obliged entities.
Obliged Entities include:
- · Certified accountants;
- · Accountants providing professional services;
- · Auditors, who independently carry out professional activities;
- · Accounting firms;
- · Audit firms.
Obliged entities are required to:
- Identify clients and verify client data;
- Assess the nature of clients’ activities and associated risks;
- Detect suspicious transactions;
- Complete and submit the relevant supervisory reports;
- Establish and implement internal control and monitoring systems.
These obligations are intended to enhance transparency within the financial system and prevent illicit activities.
