Tax Filing & Returns in Georgia
Preparation and electronic filing of Georgian tax declarations through the rs.ge personal cabinet. Under the Estonian distributed-profit model a corporate income tax declaration arises only in months where a distribution or deemed distribution occurs (dividends, non-business expenses, gratuitous supplies, excess representative expenses) at 15% — 20% for banks, MFIs and loan providers, 5% under International Company status and 0% within scope for a Virtual Zone Person — so there is no tax on retained or reinvested profit. Once registered, VAT returns are monthly at 18%, with reverse-charge VAT on services bought from non-resident suppliers such as foreign SaaS. Payroll personal income tax is withheld monthly at a flat 20%, alongside funded pension contributions (reported as 2% employee + 2% employer plus a state co-contribution, with no broader social-security charge in Georgia). Individual entrepreneurs on Small Business Status declare 1% of turnover monthly (3% above 500,000 GEL a year). Withholding tax on dividends, interest and royalties is 5%. Filing deadlines are reported as the 15th of the following month, and the annual reconciling profit declaration as 31 March — both from secondary sources and re-confirmed at quote, never quoted as firm dates.
3–10 business days
GEL
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Accounting records and ledgers for the period
Board or shareholder decisions on distributions, and any deemed-distribution items
The Estonian model taxes transactions, not annual profit, so the distribution record drives the corporate income tax declaration.
Sales and purchase invoices, including services bought from non-resident suppliers
Reverse-charge VAT applies to services acquired from non-residents.
Payroll records for the month
Where staff or remunerated directors are paid.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeNo filing fee is published in our verified sources, so this is null rather than zero — tax due is separate in any case. The VAT rate of 18% is confirmed in the matsne Tax Code; the CIT 15% distributed-profit rate, PIT 20%, WHT 5% and the small-business 1%/3% rates are cross-checked against PwC rather than a fetched authority page, and the 15th-of-month and 31 March deadlines are secondary — re-confirm before publishing either as a firm deadline. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
The period's accounting, distribution and payroll records are collected and reconciled.
Declarations Prepared
Corporate income tax on any distribution, the VAT return and payroll withholding are drafted and reviewed, including reverse-charge VAT on non-resident services.
Your Approval
You review and sign off.
Filed on rs.ge
Submitted electronically through the Revenue Service personal cabinet; confirmation delivered.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Revenue Service of Georgia (rs.ge) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.