---
title: "Corporate Tax Filing"
url: "https://legal.ge/en/service/tax-law-en/georgia-corporate-income-tax-15-estonian-model"
field: "Tax Law"
description: "Profit tax declaration: deadline 1 April, late-filing fine 5-10 percent, current payments. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-11-07"
publisher: "legal.ge"
---

# Corporate Tax Filing

> Source: legal.ge, https://legal.ge/en/service/tax-law-en/georgia-corporate-income-tax-15-estonian-model

## The Essence of Corporate Tax Reporting

The declaration of profit tax is the central part of the annual tax reporting of an enterprise: the law determines who, when and how files the declaration, how the amounts are computed and what the consequences of missing a deadline are. The annual income/profit tax declaration is filed by resident individuals whose income is not taxed at the source in Georgia, by enterprises, and by a non-resident individual or a non-resident enterprise without a permanent establishment whose Georgian-source income is not taxed at the source. This page gathers the rules every enterprise should be guided by — from annual and monthly reporting to current payments.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/tax-law-en/georgia-corporate-income-tax-15-estonian-model

### When is profit tax declared?

The annual declaration — by 1 April; for certain categories — monthly, by the 15th day of the following month.

### What is the fine for late filing?

5 percent of the tax payable (delay up to 2 months) or 10 percent (longer); no fine applies to a zero declaration.

### How are current payments made?

25 percent of the previous annual tax in four instalments — 15 May, 15 July, 15 September, 15 December.

### Is an extension possible?

Yes, by 3 months — with paid current payments and a written application; the payment deadline stays unchanged.

### What if activity ceases?

A declaration is due within 30 working days; no further obligation until renewal.