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  5. Religious Organization Law

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NGO Defense

Religious Organization Law

What is religious activity?

The activity of a registered religious organisation aimed at spreading confession and faith.

Does publishing count?

Yes — publishing religious literature and producing ritual objects are equated to it.

Is it economic activity?

No — the law excludes it from economic activity.

Exemptions?

Benefits received within charitable activity do not trigger income tax.

5 min·9 Jan 2026

The Legal Essence of Religious Activity

Religious activity is the activity of a religious organisation registered in the established manner, whose purpose is the spreading of confession and faith. The law describes this activity through concrete forms: the organisation and conduct of religious rites, ceremonies, prayers and other cult acts; enabling believers to have and use houses of worship and ritual buildings for the satisfaction of religious needs both collectively and individually; the organisation of the reception and departure of religious delegations, pilgrims and representatives of various confessions, the holding of national and international religious conferences, assemblies and seminars with the provision of participants with accommodation, transport, food and cultural services; the maintenance of monasteries, monastic churches, theological educational institutions and charitable organisations, and the teaching and service activity connected with them.

Updated: 14 Oct 2026

Legal basis:

  • საქართველოს საგადასახადო კოდექსი
  • საქართველოს სამოქალაქო კოდექსი