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
Attention! You are not reading the final edition. In order to read the final edition, please, choose the respective consolidated version.

Consolidated versions (12/07/2013 - 30/07/2013)

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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