When is the annual declaration of an individual filed?

By 1 April of the year following the reporting year, where the income is not taxed at the source of payment; in special cases — within shorter statutory deadlines.

Can the filing deadline be extended?

Yes, by 3 months — provided the current payments have been paid or no such obligation exists, and upon a written application to the authority.

How is the amount recorded in the declaration?

The total tax liability is computed in whole lari; an amount below 1 lari is reduced to zero.

What if I find an error in my declaration?

If it changes the tax liability, make an amendment or addition; a correction filed before the deadline counts as the original filing.

Personal Tax Returns in Georgia

The Essence of the Annual Tax Declaration of an Individual

The annual tax declaration is the report of an individual on the computation of a tax established by the Tax Code. Georgian tax legislation determines precisely who is obliged to file a declaration, within what deadlines and how errors in a declaration are corrected. This page explains these rules so that your reporting is timely and accurate and the consequences of late filing are avoided.