TAX CODE OF GEORGIA

TAX CODE OF GEORGIA
Document number 3591
Document issuer Parliament of Georgia
Date of issuing 17/09/2010
Document type Law of Georgia
Source and date of publishing LHG, 54, 12/10/2010
Registration code 200000000.05.001.016012
Consolidated publications
3591
17/09/2010
LHG, 54, 12/10/2010
200000000.05.001.016012
TAX CODE OF GEORGIA
Parliament of Georgia
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Consolidated versions (16/05/2023 - 18/05/2023)

Attention! The consolidation of the document is underway. You are not reading the latest version of the document.
224. 05/09/2024 - Law of Georgia - 4427-XVIმს-Xმპ - Website, 23/09/2024 223. 27/06/2024 - Law of Georgia - 4324-XIVმს-Xმპ - Website, 12/07/2024 222. 27/06/2024 - Law of Georgia - 4364-XIVმს-Xმპ - Website, 11/07/2024 221. 29/05/2024 - Law of Georgia - 4203-XIVმს-Xმპ - Website, 13/06/2024 220. 29/05/2024 - Law of Georgia - 4197-XIVმს-Xმპ - Website, 04/06/2024 219. 06/03/2024 - Law of Georgia - 4056-XIVმს-Xმპ - Website, 14/03/2024 - Amendment contains transitional provision 218. 15/12/2023 - Law of Georgia - 4022-XIIIმს-Xმპ - Website, 28/12/2023 217. 15/12/2023 - Law of Georgia - 4014-XIIIმს-Xმპ - Website, 27/12/2023 216. 15/12/2023 - Law of Georgia - 3940-XIIIმს-Xმპ - Website, 27/12/2023 215. 13/12/2023 - Law of Georgia - 3922-XIIIმს-Xმპ - Website, 27/12/2023 214. 15/12/2023 - Law of Georgia - 3965-XIIIმს-Xმპ - Website, 25/12/2023 213. 15/12/2023 - Law of Georgia - 3958-XIIIმს-Xმპ - Website, 25/12/2023 212. 13/12/2023 - Law of Georgia - 3902-XIIIმს-Xმპ - Website, 25/12/2023 211. 13/12/2023 - Law of Georgia - 3903-XIIIმს-Xმპ - Website, 25/12/2023 210. 30/11/2023 - Law of Georgia - 3829-XIIIმს-Xმპ - Website, 15/12/2023 209. 29/11/2023 - Law of Georgia - 3759-XIIIმს-Xმპ - Website, 11/12/2023 208. 16/11/2023 - Law of Georgia - 3723-XIIIმს-Xმპ - Website, 07/12/2023 207. 01/11/2023 - Law of Georgia - 3608-XIIIმს-Xმპ - Website, 20/11/2023 206. 04/10/2023 - Law of Georgia - 3549-XIIIმს-Xმპ - Website, 24/10/2023 205. 21/09/2023 - Law of Georgia - 3540-XIIIმს-Xმპ - Website, 12/10/2023 204. 28/06/2023 - Law of Georgia - 3350-XIმს-Xმპ - Website, 19/07/2023 203. 28/06/2023 - Law of Georgia - 3317-XIმს-Xმპ - Website, 18/07/2023 202. 16/06/2023 - Law of Georgia - 3290-XIმს-Xმპ - Website, 06/07/2023 201. 15/06/2023 - Law of Georgia - 3272-XIმს-Xმპ - Website, 04/07/2023 200. 18/05/2023 - Law of Georgia - 2983-XIმს-Xმპ - Website, 29/05/2023 199. 16/05/2023 - Law of Georgia - 2882-XIმს-Xმპ - Website, 23/05/2023 - Amendment contains transitional provision 198. 05/04/2023 - Law of Georgia - 2768-XIმს-Xმპ - Website, 18/04/2023 197. 22/02/2023 - Law of Georgia - 2626-XIმს-Xმპ - Website, 10/03/2023 196. 09/02/2023 - Law of Georgia - 2578-XIმს-Xმპ - Website, 27/02/2023 195. 09/02/2023 - Law of Georgia - 2590-XIმს-Xმპ - Website, 24/02/2023 194. 16/12/2022 - Law of Georgia - 2439-IXმს-Xმპ - Website, 27/12/2022 193. 16/12/2022 - Law of Georgia - 2441-IXმს-Xმპ - Website, 27/12/2022 192. 15/12/2022 - Law of Georgia - 2400-IXმს-Xმპ - Website, 27/12/2022 191. 29/11/2022 - Law of Georgia - 2113-IXმს-Xმპ - Website, 16/12/2022 190. 01/12/2022 - Law of Georgia - 2285-IXმს-Xმპ - Website, 15/12/2022 189. 30/11/2022 - Law of Georgia - 2214-IXმს-Xმპ - Website, 15/12/2022 188. 30/11/2022 - Law of Georgia - 2138-IXმს-Xმპ - Website, 15/12/2022 - Amendment contains transitional provision 187. 01/12/2022 - Law of Georgia - 2275-IXმს-Xმპ - Website, 13/12/2022 186. 09/09/2022 - Law of Georgia - 1808-IXმს-Xმპ - Website, 23/09/2022 185. 23/06/2022 - Law of Georgia - 1706-VIIIმს-Xმპ - Website, 30/06/2022 184. 09/06/2022 - Law of Georgia - 1652-VIIIმს-Xმპ - Website, 23/06/2022 183. 16/02/2022 - Law of Georgia - 1384-VIIIმს-Xმპ - Website, 23/02/2022 182. 30/12/2021 - Law of Georgia - 1331-VIIრს-Xმპ - Website, 13/01/2022 181. 22/12/2021 - Law of Georgia - 1205-VIIრს-Xმპ - Website, 28/12/2021 180. 22/12/2021 - Law of Georgia - 1191-VIIრს-Xმპ - Website, 28/12/2021 179. 17/12/2021 - Law of Georgia - 1165-VIმს-Xმპ - Website, 28/12/2021 178. 16/12/2021 - Law of Georgia - 1148-VIმს-Xმპ - Website, 27/12/2021 177. 14/12/2021 - Law of Georgia - 1082-VIმს-Xმპ - Website, 17/12/2021 - Amendment contains transitional provision 176. 02/11/2021 - Law of Georgia - 970-VIმს-Xმპ - Website, 05/11/2021 175. 02/08/2021 - Law of Georgia - 884-Vრს-Xმპ - Website, 04/08/2021 174. 22/07/2021 - Law of Georgia - 809-Vრს-Xმპ - Website, 26/07/2021 - Amendment contains transitional provision 173. 16/03/2021 - Law of Georgia - 342-IVმს-Xმპ - Website, 18/03/2021 172. 05/01/2021 - Law of Georgia - 83-IIრს-Xმპ - Website, 06/01/2021 - Amendment contains transitional provision 171. 30/09/2020 - Law of Georgia - 7204-Iს - Website, 05/10/2020 170. 29/09/2020 - Law of Georgia - 7183-Iს - Website, 05/10/2020 169. 18/09/2020 - Law of Georgia - 7169-Iს - Website, 25/09/2020 168. 16/09/2020 - Law of Georgia - 7132-Iს - Website, 21/09/2020 167. 15/07/2020 - Law of Georgia - 6942-რს - Website, 28/07/2020 166. 14/07/2020 - Law of Georgia - 6817-რს - Website, 22/07/2020 - Amendment contains transitional provision 165. 14/07/2020 - Law of Georgia - 6815-რს - Website, 22/07/2020 164. 12/06/2020 - Law of Georgia - 6301-IIს - Website, 26/06/2020 163. 12/06/2020 - Law of Georgia - 6343-IIს - Website, 19/06/2020 162. 22/05/2020 - Law of Georgia - 5971-სს - Website, 25/05/2020 161. 17/03/2020 - Law of Georgia - 5758-IIს - Website, 23/03/2020 160. 20/12/2019 - Law of Georgia - 5677-რს - Website, 31/12/2019 159. 20/12/2019 - Law of Georgia - 5658-რს - Website, 31/12/2019 158. 20/12/2019 - Law of Georgia - 5651-რს - Website, 27/12/2019 157. 20/12/2019 - Law of Georgia - 5691-რს - Website, 26/12/2019 156. 19/12/2019 - Law of Georgia - 5627-რს - Website, 26/12/2019 155. 19/12/2019 - Law of Georgia - 5626-რს - Website, 26/12/2019 154. 11/12/2019 - Law of Georgia - 5499-Iს - Website, 23/12/2019 153. 10/12/2019 - Law of Georgia - 5444-Iს - Website, 13/12/2019 152. 16/10/2019 - Law of Georgia - 5129-Iს - Website, 23/10/2019 151. 02/10/2019 - Law of Georgia - 5075-Iს - Website, 07/10/2019 150. 28/06/2019 - Law of Georgia - 4906-IIს - Website, 04/07/2019 149. 25/06/2019 - Law of Georgia - 4854-IIს - Website, 02/07/2019 148. 29/05/2019 - Law of Georgia - 4616-IIს - Website, 30/05/2019 147. 08/05/2019 - Law of Georgia - 4599-რს - Website, 08/05/2019 146. 27/12/2018 - Law of Georgia - 4225-რს - Website, 31/12/2018 145. 27/12/2018 - Law of Georgia - 4260-რს - Website, 29/12/2018 144. 30/11/2018 - Law of Georgia - 3778-Iს - Website, 12/12/2018 143. 31/10/2018 - Law of Georgia - 3600-Iს - Website, 21/11/2018 142. 20/09/2018 - Law of Georgia - 3440-Iს - Website, 05/10/2018 141. 05/09/2018 - Law of Georgia - 3383-Iს - Website, 24/09/2018 140. 21/07/2018 - Law of Georgia - 3279-რს - Website, 09/08/2018 139. 21/07/2018 - Law of Georgia - 3308-რს - Website, 06/08/2018 138. 21/07/2018 - Law of Georgia - 3263-რს - Website, 01/08/2018 137. 05/07/2018 - Law of Georgia - 3109-რს - Website, 11/07/2018 136. 03/07/2018 - Decision of the Constitutional Court - 1/2/671 - Website, 11/07/2018 135. 27/06/2018 - Law of Georgia - 2640-IIს - Website, 06/07/2018 134. 27/06/2018 - Law of Georgia - 2607-IIს - Website, 06/07/2018 133. 06/06/2018 - Law of Georgia - 2476-რს - Website, 21/06/2018 - Amendment contains transitional provision 132. 30/05/2018 - Law of Georgia - 2392-IIს - Website, 12/06/2018 131. 30/05/2018 - Law of Georgia - 2391-IIს - Website, 12/06/2018 130. 04/05/2018 - Law of Georgia - 2327-IIს - Website, 11/05/2018 - Amendment contains transitional provision 129. 23/12/2017 - Law of Georgia - 1898-რს - Website, 11/01/2018 128. 28/12/2017 - Decision of the Constitutional Court - 2/8/734 - Website, 09/01/2018 127. 28/12/2017 - Decision of the Constitutional Court - 2/7/667 - Website, 09/01/2018 126. 23/12/2017 - Law of Georgia - 1935-რს - Website, 29/12/2017 - Amendment contains transitional provision 125. 07/12/2017 - Law of Georgia - 1701-რს - Website, 14/12/2017 124. 15/11/2017 - Law of Georgia - 1378-Iს - Website, 17/11/2017 123. 30/06/2017 - Law of Georgia - 1182-IIს - Website, 13/07/2017 - Amendment contains transitional provision 122. 17/05/2017 - Law of Georgia - 854-IIს - Website, 02/06/2017 121. 17/05/2017 - Law of Georgia - 850-IIს - Website, 02/06/2017 120. 21/04/2017 - Law of Georgia - 649-IIს - Website, 10/05/2017 119. 23/03/2017 - Law of Georgia - 499-IIს - Website, 27/03/2017 118. 22/12/2016 - Law of Georgia - 196-რს - Website, 29/12/2016 117. 22/12/2016 - Law of Georgia - 195-რს - Website, 29/12/2016 116. 16/12/2016 - Law of Georgia - 97-Iს - Website, 23/12/2016 115. 01/12/2016 - Law of Georgia - 57-Iს - Website, 15/12/2016 114. 22/06/2016 - Law of Georgia - 5503-IIს - Website, 12/07/2016 113. 22/06/2016 - Law of Georgia - 5491-IIს - Website, 29/06/2016 112. 22/06/2016 - Law of Georgia - 5445-IIს - Website, 29/06/2016 111. 08/06/2016 - Law of Georgia - 5387-IIს - Website, 24/06/2016 110. 08/06/2016 - Law of Georgia - 5372-IIს - Website, 24/06/2016 109. 08/06/2016 - Law of Georgia - 5406-IIს - Website, 17/06/2016 108. 08/06/2016 - Law of Georgia - 5382-IIს - Website, 17/06/2016 107. 27/05/2016 - Law of Georgia - 5144-IIს - Website, 04/06/2016 - Amendment contains transitional provision 106. 13/05/2016 - Law of Georgia - 5092-IIს - Website, 01/06/2016 - Amendment contains transitional provision 105. 13/04/2016 - Law of Georgia - 4958-IIს - Website, 26/04/2016 104. 13/04/2016 - Law of Georgia - 4941-IIს - Website, 19/04/2016 103. 04/03/2016 - Law of Georgia - 4842-IIს - Website, 09/03/2016 102. 24/12/2015 - Law of Georgia - 4720-რს - Website, 29/12/2015 101. 18/12/2015 - Law of Georgia - 4680-რს - Website, 29/12/2015 100. 16/12/2015 - Law of Georgia - 4647-რს - Website, 25/12/2015 99. 11/12/2015 - Law of Georgia - 4615-Iს - Website, 22/12/2015 98. 10/12/2015 - Law of Georgia - 4611-Iს - Website, 22/12/2015 97. 11/11/2015 - Law of Georgia - 4493-Iს - Website, 24/11/2015 96. 28/10/2015 - Law of Georgia - 4458-Iს - Website, 11/11/2015 95. 27/10/2015 - Law of Georgia - 4368-Iს - Website, 11/11/2015 94. 22/07/2015 - Law of Georgia - 4088-რს - Website, 04/08/2015 93. 22/07/2015 - Law of Georgia - 4092-რს - Website, 31/07/2015 92. 17/07/2015 - Law of Georgia - 4065-რს - Website, 29/07/2015 91. 16/07/2015 - Law of Georgia - 4037-რს - Website, 28/07/2015 - Amendment contains transitional provision 90. 08/07/2015 - Law of Georgia - 3942-რს - Website, 15/07/2015 89. 29/05/2015 - Law of Georgia - 3673-IIს - Website, 04/06/2015 88. 28/05/2015 - Law of Georgia - 3613-IIს - Website, 04/06/2015 87. 01/05/2015 - Law of Georgia - 3530-IIს - Website, 18/05/2015 86. 01/05/2015 - Law of Georgia - 3583-IIს - Website, 15/05/2015 85. 01/05/2015 - Law of Georgia - 3581-IIს - Website, 15/05/2015 - Amendment contains transitional provision 84. 20/03/2015 - Law of Georgia - 3349-IIს - Website, 31/03/2015 83. 20/03/2015 - Law of Georgia - 3407-IIს - Website, 26/03/2015 - Amendment contains transitional provision 82. 26/12/2014 - Law of Georgia - 3015-რს - Website, 30/12/2014 - Amendment contains transitional provision 81. 12/12/2014 - Law of Georgia - 2946-Iს - Website, 24/12/2014 - Amendment contains transitional provision 80. 12/12/2014 - Law of Georgia - 2938-Iს - Website, 24/12/2014 79. 12/12/2014 - Law of Georgia - 2953-Iს - Website, 23/12/2014 78. 12/12/2014 - Law of Georgia - 2952-Iს - Website, 23/12/2014 77. 12/12/2014 - Law of Georgia - 2950-Iს - Website, 23/12/2014 76. 12/12/2014 - Law of Georgia - 2949-Iს - Website, 23/12/2014 - Amendment contains transitional provision 75. 11/12/2014 - Law of Georgia - 2874-Iს - Website, 23/12/2014 74. 26/07/2014 - Law of Georgia - 2540-რს - Website, 06/08/2014 73. 29/05/2014 - Law of Georgia - 2466-IIს - Website, 02/06/2014 72. 02/05/2014 - Law of Georgia - 2368-IIს - Website, 16/05/2014 71. 04/04/2014 - Law of Georgia - 2183-IIს - Website, 08/04/2014 70. 21/03/2014 - Law of Georgia - 2160-IIს - Website, 27/03/2014 69. 27/12/2013 - Law of Georgia - 1901-რს - Website, 30/12/2013 68. 27/12/2013 - Law of Georgia - 1898-რს - Website, 30/12/2013 67. 27/12/2013 - Law of Georgia - 1897-რს - Website, 30/12/2013 66. 26/12/2013 - Law of Georgia - 1886-რს - Website, 30/12/2013 - Amendment contains transitional provision 65. 26/12/2013 - Law of Georgia - 1873-რს - Website, 28/12/2013 64. 20/11/2013 - Law of Georgia - 1588-რს - Website, 03/12/2013 63. 20/11/2013 - Law of Georgia - 1583-რს - Website, 03/12/2013 62. 04/10/2013 - Law of Georgia - 1447-Iს - Website, 16/10/2013 61. 06/09/2013 - Law of Georgia - 1046-Iს - Website, 23/09/2013 - Amendment contains transitional provision 60. 30/07/2013 - Law of Georgia - 906-რს - Website, 20/08/2013 59. 12/07/2013 - Law of Georgia - 817-რს - Website, 05/08/2013 58. 28/06/2013 - Law of Georgia - 800-IIს - Website, 15/07/2013 57. 28/06/2013 - Law of Georgia - 784-IIს - Website, 28/06/2013 56. 25/03/2013 - Law of Georgia - 491-რს - Website, 05/04/2013 55. 28/12/2012 - Law of Georgia - 189-რს - Website, 29/12/2012 54. 20/12/2012 - Law of Georgia - 118-Iს - Website, 29/12/2012 - Amendment contains transitional provision 53. 22/06/2012 - Law of Georgia - 6547-Iს - Website, 04/07/2012 - Amendment contains transitional provision 52. 19/06/2012 - Law of Georgia - 6502-Iს - Website, 02/07/2012 51. 22/06/2012 - Law of Georgia - 6550-Iს - Website, 29/06/2012 50. 12/06/2012 - Law of Georgia - 6444-რს - Website, 25/06/2012 49. 12/06/2012 - Law of Georgia - 6446-რს - Website, 25/06/2012 48. 12/06/2012 - Law of Georgia - 6439-რს - Website, 22/06/2012 47. 05/06/2012 - Law of Georgia - 6395-Iს - Website, 19/06/2012 46. 25/05/2012 - Law of Georgia - 6317-Iს - Website, 19/06/2012 45. 25/05/2012 - Law of Georgia - 6312-Iს - Website, 12/06/2012 44. 25/05/2012 - Law of Georgia - 6330-Iს - Website, 08/06/2012 43. 15/05/2012 - Law of Georgia - 6212-რს - Website, 29/05/2012 - Amendment contains transitional provision 42. 15/05/2012 - Law of Georgia - 6176-რს - Website, 29/05/2012 - Amendment contains transitional provision 41. 15/05/2012 - Law of Georgia - 6211-რს - Website, 29/05/2012 - Amendment contains transitional provision 40. 08/05/2012 - Law of Georgia - 6145-Iს - Website, 17/05/2012 - Amendment contains transitional provision 39. 10/04/2012 - Law of Georgia - 6015-Iს - Website, 30/04/2012 - Amendment contains transitional provision 38. 24/04/2012 - Law of Georgia - 6053-Iს - Website, 27/04/2012 37. 30/03/2012 - Law of Georgia - 5978-Iს - Website, 19/04/2012 36. 30/03/2012 - Law of Georgia - 5976-Iს - Website, 19/04/2012 35. 27/03/2012 - Law of Georgia - 5942-Iს - Website, 12/04/2012 - Amendment contains transitional provision 34. 13/03/2012 - Law of Georgia - 5791-Iს - Website, 23/03/2012 33. 16/03/2012 - Law of Georgia - 5910-Iს - Website, 19/03/2012 32. 27/12/2011 - Law of Georgia - 5649-რს - Website, 09/01/2012 31. 20/12/2011 - Law of Georgia - 5556-რს - Website, 30/12/2011 - Amendment contains transitional provision 30. 20/12/2011 - Law of Georgia - 5582 - Website, 111228078, 28/12/2011 - Amendment contains transitional provision 29. 20/12/2011 - Law of Georgia - 5557 - Website, 111228054, 28/12/2011 28. 09/12/2011 - Law of Georgia - 5452-IIს - Website, 111222019, 22/12/2011 27. 06/12/2011 - Law of Georgia - 5372-IIს - Website, 111220011, 20/12/2011 26. 06/12/2011 - Law of Georgia - 5371-IIს - Website, 111220010, 20/12/2011 25. 08/11/2011 - Law of Georgia - 5202-IIს - Website, 111122011, 22/11/2011 - Amendment contains transitional provision 24. 28/10/2011 - Law of Georgia - 5169-IIს - Website, 111111014, 11/11/2011 23. 28/10/2011 - Law of Georgia - 5173-IIს - Website, 111107011, 07/11/2011 22. 13/10/2011 - Law of Georgia - 5137-IIს - Website, 111031032, 31/10/2011 21. 13/10/2011 - Law of Georgia - 5118-IIს - Website, 111031028, 31/10/2011 20. 13/10/2011 - Law of Georgia - 5120-IIს - Website, 111019019, 19/10/2011 19. 01/07/2011 - Law of Georgia - 4998-რს - Website, 110715031, 15/07/2011 18. 24/06/2011 - Law of Georgia - 4961-რს - Website, 110706019, 06/07/2011 17. 24/06/2011 - Law of Georgia - 4963-რს - Website, 110630022, 30/06/2011 - Amendment contains transitional provision 16. 24/06/2011 - Law of Georgia - 4935-რს - Website, 110630020, 30/06/2011 - Amendment contains transitional provision 15. 14/06/2011 - Law of Georgia - 4754-Iს - Website, 110628015, 28/06/2011 14. 31/05/2011 - Law of Georgia - 4720-Iს - Website, 110610086, 10/06/2011 13. 20/05/2011 - Law of Georgia - 4706-Iს - Website, 110601033, 01/06/2011 12. 20/05/2011 - Law of Georgia - 4705-Iს - Website, 110601032, 01/06/2011 11. 19/04/2011 - Law of Georgia - 4547-Iს - Website, 110505014, 05/05/2011 10. 19/04/2011 - Law of Georgia - 4549-Iს - Website, 110502030, 02/05/2011 9. 22/03/2011 - Law of Georgia - 4470-Iს - Website, 110401014, 01/04/2011 8. 22/02/2011 - Law of Georgia - 4206-Iს - Website, 110310027, 10/03/2011 7. 17/12/2010 - Law of Georgia - 4142-რს - LHG, 76, 29/12/2010 6. 17/12/2010 - Law of Georgia - 4114-რს - LHG, 76, 29/12/2010 - Amendment contains transitional provision 5. 15/12/2010 - Law of Georgia - 4061-რს - LHG, 75, 27/12/2010 4. 10/12/2010 - Law of Georgia - 3968-IIს - LHG, 74, 24/12/2010 3. 10/12/2010 - Law of Georgia - 3969-IIს - LHG, 72, 22/12/2010 2. 07/12/2010 - Law of Georgia - 3882-IIს - LHG, 72, 22/12/2010 1. 07/12/2010 - Law of Georgia - 3880-IIს - LHG, 69, 15/12/2010