О местных сборах

LAW OF GEORGIA

ON LOCAL FEES

This Law, in compliance with the Constitution of Georgia and the Law of Georgia on the Basic Principles of the System of Fees, determines the types and amount of local fees, the procedure for their introduction and the rights and duties of fee payers.

Chapter I - General Provisions

Article 1 - Concept of a local fee

A local fee is a mandatory payment to the municipal budget, paid by natural and legal persons, within or without a period specified by the relevant municipal authority, for carrying out activities and/or obtaining the right to use as provided for by law, as well as for the provision of certain services by a municipal authority.

Law of Georgia No 3503 of 24 July 2006 - LHG I, No 35 , 3.8.2006, Art. 259

Law of Georgia No 4241 of 29 December 2006- LHG I, No 50 , 30.12.2006, Art. 392

Law of Georgia No 6971 of 15 July 2020 – website, 28.7.2020

Article 2 - Legislation on local fees

The legislation of Georgia on local fees comprises the Law of Georgia On the Basic Principles of the System of Fees, this Law and other normative acts.

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50 , 30.12.2006, Art. 392

Chapter II - Types of Local Fees; Procedure for their Introduction and Payment

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50 , 30.12.2006, Art. 392

Article 3 - Procedure for the introduction and transfer to the budget of local fees

1. The representative body of a municipality shall have the right, in accordance with the procedure established by this Law, to introduce, abolish, and establish exemptions from local fees, upon the submission of the executive body of the municipality.

2. A decision of a Sakrebulo on the introduction and abolition of local fees as well as on granting privileges with regard to them shall be applicable only in the territory falling within the Sakrebulo's jurisdiction and shall apply to all natural and legal persons residing and located there, except as otherwise prescribed by law.

2 ^{​ 1} . A municipal authority shall be entitled not to extend the application of a decision on the introduction of a local fee within its jurisdiction to recreational areas designated by the relevant resolution of the Government of Georgia.

2 ^{​ 2} . A municipal authority shall be entitled to introduce a local fee only in the recreational areas located within its jurisdiction and designated by the relevant resolution of the Government of Georgia.

3. Local fees shall be payable in advance, prior to the relevant municipal authority granting the payer the right to carry out an activity and/or use as provided for by law. Responsibility for the collection of the fee shall rest with the relevant municipal authority or a person authorised by that authority.

4. A local fee for the provision of a certain service by a municipal authority shall be payable after the service, in whole or in part, has been provided, in accordance with the procedure established by the representative body of the municipality.

4 ^{​ 1} . A municipal authority shall not be permitted to introduce any tariff, charge, or service fee other than or in addition to the fee established by this Law for carrying out an activity and/or granting the right to use, or for the provision by a municipal authority of a service for which a fee has already been established, except for expedited services.

5. The representative body of the municipality shall establish, by the relevant decision, the differentiated amounts of local fees by type, as well as the frequency and deadlines for their payment.

5 ^{​ 1} . A municipal authority shall be entitled to establish different amounts, payment frequency, and payment deadlines for local fees in recreational areas located within its jurisdiction and designated by the relevant resolution of the Government of Georgia.

6. Local fees shall be collected in accordance with the instructions approved by the representative body of the municipality.

7. The fees introduced by the representative body of the municipality shall be credited in full to the budget of the respective municipality.

8. A person duly authorised by the municipal authority may enter into an agreement with the relevant legal entities for the collection of local fees.

Law of Georgia No 1623 of 13 October 1998 - LHG I, No 2, 26 . 10.1998, Art. 22

Law of Georgia No 2333 of 23 July 1999 - LGH I, No 40(47), 11.8.1999, Art. 204

Law of Georgia No 1300 of 15 February 2002 - LHGI, No 4, 5.3.2002, Art. 26

Law of Georgia No 3503 of 24 July 2006 - LHG I, No 35, 3.8.2006, Art. 259

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50, 30.12.2006, Art. 392

Law of Georgia No 5096 of 11 October 2011 – website, 3.11.2011

Law of Georgia No 3 80 of 22 March 2013 - website, 4.4.2013

Law of Georgia No 799 of 28 June 2013 – website, 15.7.2013

Law of Georgia No 6971 of 15 July 2020 – website, 28.7.2020

Article 4 - Exemptions from local fees

1. Exemptions from local fees shall be established by this Law.

2. Privileges (full or partial exemptions) with respect to local fees shall be established in accordance with the categories of payers.

3. It shall be impermissible to establish individual privileges with respect to the payment of local fees.

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50, 30.12.2006, Art. 392

Article 5 - Local fees

1. Local permit fees:

a) a fee for obtaining a construction permit (except for the construction of radiation or nuclear facilities of special importance);

b) (deleted);

2. (Deleted).

3. A fee for cleaning a populated area.

4. A fee for a gambling business (except for the fee prescribed for the organisation of lotteries).

5. (Deleted – 20.7.2018, No 3214).

6. A fee for the infrastructure of a cultural heritage rehabilitation area.

7. A fee for expedited services for issuing (amending) a certificate of compliance with construction (except for the construction of radiation or nuclear facilities of special importance) requirements (acceptance into service).

7¹. Container Fee.

8. (Deleted – 20.7.2018, No 3214).

9. The fee provided for by paragraph 1(a) of this article shall not be payable if the applicant for a construction permit is a municipality within its territory, or a ministry provided for by the Law of Georgia on the Structures, Powers and Procedures for the Activities of the Government of Georgia, or a state subordinate institution under its authority.

Law of Georgia No 4241 of 29 December 2006- LHG I, No 50, 30.12.2006, Art. 392

Law of Georgia No 4253 of 29 December 2006- LHG I, No 50, 30.12.2006, Art. 404

Law of Georgia No 4621 of 13 April 2007- LHG I, No 14 , 18. 4. 2007, Art. 115

Law of Georgia No 4929 of 8 June 2007 - LHG I, No 23 , 21. 6. 2007, Art. 214

Law of Georgia No 2209 of 1 December 2009 - LHG I, No 42 10 . 12. 2009, Art. 313

Law of Georgia No 3736 of 15 October 2010- LHG I, No 56, 20.10.2010, Art. 365

Law of Georgia No 5296 of 24 November 2011 - website, 0.12.2011

Law of Georgia No 6543 of 22 June 2012 - website, 29.6.2012

Law of Georgia No 3214 of 20 July 2018 - website, 13.8.2018

Law of Georgia No 1197 of 22 December 2021 - website, 28.12.2021

Law of Georgia No 4028 of 15 December 2023 - website, 25.12.2023

Article 6 - Construction permit fee (except for the construction of radiation or nuclear facilities of special importance)

1. A construction (except for construction of radiation or nuclear facilities of special importance) permit fee shall be paid by a natural and/or legal person owning the construction project.

2. The amount of the fee established by a Sakrebulo for each square meter of the floor area calculated based on the floor area ratio (K-2) provided for in the project of the newly constructed facility shall not exceed:

a) GEL 4 for the construction of an individual residential house;

b) GEL 11 for the construction of an industrial facility in a resort zone;

c) GEL 10 for all other construction projects, except for the construction projects provided for in subparagraphs (a) and (b) of this paragraph.

2¹. In the case of construction of a linear structure, the amount of the fee established by a Sakrebulo shall not exceed GEL 1 for each linear meter provided for in the project of the newly constructed facility.

2². In the case of construction of a building or structure (other than a linear structure) that does not have a floor area calculated based on the floor area ratio (K-2), the amount of the fee established by a Sakrebulo shall not exceed GEL 50 for Class II facilities, GEL 200 for Class III facilities, and GEL 400 for Class IV facilities.

3. By a decision of a Sakrebulo, an exemption from a fee or other privileges may be applied to a construction project affected as a result of a natural disaster.

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50, 30.12.2006, Art. 392

Law of Georgia No 2517 of 13 June 2018 - website, 27.6.2018

Law of Georgia No 1980 of 2 November 2022 - website, 14.11.2022

Article 6 ^{​ 1} - Fee for the expedited services for issuing (amending) a certificate of compliance with construction (except for the construction of radiation or nuclear facilities of special importance) permit requirements (acceptance into service)

1. A fee for issuing (amending) a certificate of compliance with construction (except for the construction of radiation or nuclear facilities of special importance) permit requirements (acceptance into service) shall be paid by a natural or legal person, and/or partnership that is specified in the construction documentation of the completed facility as the project owner.

2. The Sakrebulo of the municipality shall determine the procedure for and amount of the fee for expedited services for issuing an act confirming compliance with the permit conditions for construction (except for the construction of nuclear or radiation facilities of special importance), including amendments thereto.

3. A fee for the expedited services for issuing (amending) a certificate of compliance with construction (except for the construction of radiation or nuclear facilities of special importance) permit requirements (acceptance into service) shall not exceed GEL 4 500.

Law of Georgia No 5296 of 24 November 2011 - website, 5.12.2011

Law of Georgia No 6971 of 15 July 2020 – website, 28.7.2020

Article 6 ^{​ 2} - (Deleted)

Law of Georgia No 6543 of 22 June 2012 - website, 29.6.2012

Law of Georgia No 3214 of 20 July 2018 - website, 13.8.2018

Article 7- (Deleted)

Law of Georgia No 2333 of 23 July 1999 - LGH I, No 40(47), 11.8.1999, Art. 204

Law of Georgia No 1300 of 15 February 2002 - LHGI, No 4, 5.3.2002, Art. 26

Law of Georgia No 1696 of 10 October 2002- LHG I, No 28, 28.10.2002, Art. 130

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50, 30.12.2006, Art. 392

Article 8 - (Deleted)

Law of Georgia No 2333 of 23 July 1999 - LGH I, No40 (47), 11.08.1999, Art. 204

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50, 30.12.2006, Art. 392

Article 9 - (Deleted)

Law of Georgia No 2333 of 23 July 1999 - LGH I, No40 (47), 11.8.1999, Art. 204

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50, 30.12.2006, Art. 392

Article 10 - (Deleted)

Law of Georgia No 382 of 13 August 2004 – LHG I, No 23, 23.6.2004, Art. 116

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50, 30.12.2006, Art. 392

Law of Georgia No 3736 of 15 October 2010- LHG I, No 56, 20.10.2010, Art. 365

Article 11- (Deleted)

Law of Georgia No 4241 of 29 December 2006- LHG I, No 50, 30.12.2006, Art. 392

Article 12- (Deleted)

Law of Georgia No 2333 of 23 July 1999- LGH I, No 40(47), 11.8.1999, Art. 204

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50, 30.12.2006, Art. 392

Article 12 ^{​ 1} - Fee for cleaning a populated area

1. Cleaning a populated area includes sweeping and cleaning the area, and management of the waste generated within the area in compliance with the Waste Management Code.

2. Fee payers shall be individuals and/or legal entities, organizations, and institutions that generate waste within the administrative boundaries of the municipality.

3. (Deleted).

4. The amount of the fee shall not exceed GEL 3 per capita a month, whereas for legal persons, organisations and establishments, GEL 25 per cubic metre of waste. A family shall be deemed to consist of a maximum of 4 persons, irrespective of the actual number of family members.

5. Waste producers may differentiate the amount of the fee according to the weight or volume of the accumulated waste and/or according to the limits of waste accumulation and the type of waste, as well as according to their income, property, number of employees and/or consumers of the goods (services). When establishing the amount of the fee, a combination of these values may also be applied.

5 ^{​ 1} . In the case of natural persons, the amount of the fee shall be differentiated for socially vulnerable families according to the poverty line indicators determined by the legislation of Georgia.

6. The amount of the fee shall not exceed the organisational and administrative costs of the service.

Law of Georgia No 3503 of 24 July 2006 - LHG I, No 35 , 3. 8. 2006, Art. 259

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50 , 30. 12. 2006, Art. 392

Law of Georgia No 4128 of 17 December 2010- LHG I, No 71, 21.12.2010, Art. 425

Law of Georgia No 3 80 of 22 March 2013 - website, 4.4.2013

Law of Georgia No 2999 of 26 December 2014 - website, 12.1.2015

Law of Georgia No 6971 of 15 July 2020 – website, 28.7.2020

Article 12 ^{​ 2} – (Deleted)

Law of Georgia No 4621 of 13 April 2007- LHG I, No 14 , 18. 4. 2007, Art. 115

Law of Georgia No 3214 of 20 July 2018 - website, 13.8.2018

Article 12 ^{​ 3} – Container fee

1. The payer of the container fee shall be the carrier of goods who owns and/or uses a container loaded with goods brought into a seaport located in the territory of Georgia or intended for export from a seaport located in the territory of Georgia.

2. The amount of the container fee shall not exceed GEL 30 per container.

3. The carrier of goods shall be exempt from payment of the container fee for a container in which only the following goods have been brought into the customs territory of Georgia:

a) goods transported for the purpose of responding to natural disasters, accidents, and catastrophes, as well as for the provision of humanitarian assistance;

b) goods intended for the official use of diplomatic missions of foreign countries and equivalent missions, as well as goods intended for the personal use of the diplomatic and administrative and technical staff of such missions, including their family members residing with them.

Law of Georgia No 4028 of 15 December 2023 - website, 25.12.2023

Chapter III -Liability for the Violation of this Law

Article 13 - (Deleted)

Law of Georgia No 1727 of 9 December 1998- LHG I, No 7 , 31. 12 .199 8, Art. 55

Law of Georgia No 61 of 9 December 1999 - LHG I, No 47(54) , 26. 11 .199 9, Art. 240

Law of Georgia No 1389 of 20 April 2005 - LHG I, No 22 , 18. 5. 2005, Art. 152

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50 , 30. 12. 2006, Art. 392

Law of Georgia No 2209 of 1 December 2009- LHG I, No 42 10 . 12. 2009, Art. 313

Law of Georgia No 3545 of 21 July 2010 - LHG I, No 46 4.8.2010; Art.292

Law of Georgia No 3547 of 21 July 2010 - LHG I, No 46 4.8.2010; Art.294

Article 13 ^{​ 1} - Fee for the infrastructure of a cultural heritage rehabilitation area

1. A fee for the infrastructure of a cultural heritage rehabilitation area shall be paid, for the duration of the rehabilitation area development programme, by the owner (a lawful user) of the buildings and structures located within the cultural heritage rehabilitation area..

2. The amount of the fee shall not exceed GEL 1.5 a month per each square metre of the buildings and structures being in ownership (use).

3. If the owner (lawful user) of the buildings and structures fails to pay the fee within the established time limit and the amount owed is equal to the sum payable for three months, default interest in the amount of 0.07 % of the fee for each overdue day shall be imposed on him/her from the day the indebtedness arises.

4. If after the imposition of the default interest the owner (lawful user) of the buildings and structures pays part of the fee along with the accrued default interest, the default interest from the following day shall be accrued to the actual remaining amount of the fee, excluding the default interest.

5. If the owner (lawful user) fails to pay the fee and/or the penalty accrued thereon within six months from the imposition of the penalty, the municipal authority shall be entitled to apply to the court for the imposition of measures to secure payment of the fee and the penalty accrued thereon by the owner (lawful user).

6. The following shall be exempt from the fee:

a) buildings designated for the maintenance of the infrastructure located within the rehabilitation area;

b) buildings and structures owned by the State and the municipality within the rehabilitation area, except for buildings and structures used for economic activities.

Law of Georgia No 4929 of 8 June 2007 - LHG I, No 23 , 21. 6. 2007, Art. 214

Law of Georgia No 6971 of 15 July 2020 – website, 28.7.2020

Article 14 - Liability for the violation of this Law

Liability for the violation of this Law shall be determined by the legislation of Georgia.

Article 15 - Procedure for resolving disputes related to local fees

1. Disputes related to local fees shall be resolved in a court according to the procedure laid down by the legislation of Georgia.

2. Bringing an action in a court shall not exempt a payer from the payment of local fees.

3. Any amount paid in the form of local fees unlawfully or in violation of the law shall be refunded to the payer from the budget of the respective municipality within one month, in accordance with the procedure established by the legislation of Georgia.

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50 ,30. 12. 2006, Art. 392

Law of Georgia No 6971 of 15 July 2020 – website, 28.7.2020

Chapter IV- Transitional Provisions

Article 16 - Normative acts to be adopted in relation to this Law

The following normative acts shall be adopted in connection with this Law:

a) the Law of Georgia On Amendments to the Tax Code of Georgia;

b) the Law of Georgia On Amendments to the Law of Georgia on the Budget System and Budgetary Powers;

c) the Law of Georgia On Amendments to the Criminal Code of Georgia;

d) the Law of Georgia On Amendments to the Administrative Offences Code of Georgia.

Article 17 - (Deleted)

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50 ,30. 12. 2006, Art. 392

Article 17 ^{​ 1} - (Deleted)

Law of Georgia No 1736 of 19 November 2002 - LHG I, No 31 , 10. 12. 2002, Art, 135

Law of Georgia No 4241 of 29 December 2006 - LHG I, No 50 ,30. 12. 2006, Art. 392

Article 17² - Agreement on the payment of a fee for issuing a special (zonal) agreement

1. The authorized body of the municipality, and in Tbilisi, the Government of Tbilisi Municipality, shall be entitled, for the purpose of ensuring the timely completion of the construction of buildings and structures, promoting urban development, and improving the cityscape, to enter into an agreement with a fee payer, upon the fee payer’s written application, regarding the payment by installments of the fee for issuing a special (zoning) agreement for increasing the maximum permissible value of the floor area ratio (K-2) of a land plot, provided that the special (zoning) agreement for increasing the maximum permissible value of the floor area ratio (K-2) was issued on or before 1 June 2017. By submitting the said application, the fee payer shall undertake to submit an application for the commissioning of the building/structure to the competent authority within the period specified by the fee payer, but no later than 1 January 2025, and to fulfill the requirements established by the legislation of Georgia for the commissioning of the building/structure.

2. In the case of violation of the conditions of the agreement set out in paragraph 1 of this article, the agreement shall be deemed null and void in accordance with the same paragraph and the fee payer shall be obliged to pay the fee within one month after the annulment of the agreement.

Law of Georgia No 6506 of 19 June 2012 - website, 28.6.2012

Law of Georgia No 3818 of 27 June 2015 - website, 3.7.2015

Law of Georgia No 1112 of 28 June 2017 - website, 10.7.2017

Law of Georgia No 1617 of 7 June 2022 - website, 20.6.2022

Article 17 ^{​ 3 -} Exemption from the payment of arrears with respect to a fee for cleaning a populated area

Natural and legal persons shall be exempt from the payment of arrears with respect to a fee for cleaning a populated area, which was accrued up to 1 January 2013.

Law of Georgia No 799 of 28 June 2013 – website, 15.7.2013

Article 17 ^{​ 4} - Exemption from a fee for issuing special (zonal) agreements

A person liable for the payment of a fee for the issuance of a special (zonal) agreement shall be exempt from the fee unpaid for the special (zonal) agreement issued before the entry into force of this Law, provided the following conditions are met:

a) the construction permit for the facility was granted as of 8 August 2008, or the project documentation (architectural project) was agreed with the authorised body as of 8 August 2008, and the construction permit was issued after that;

b) for the purpose of commissioning the facility, the competent authority shall issue an individual administrative-legal act no later than 1 January 2020;

c) the entire facility or at least 60 % thereof is intended for residential purposes.

Law of Georgia No 3818 of 27 June 2015- website, 3.7.2015

Law of Georgia No 1112 of 28 June 2017 - website, 10.7.2017

Article 17 ^{​ 5} - Exemption from payment of the fee for issuing a special (zoning) agreement for an uncompleted construction projects

1. A fee payer shall be exempt from payment of any outstanding fee for the issuance of a special (zoning) agreement issued prior to the entry into force of this article, provided that all of the following conditions are met:

a) the facility is deemed to constitute an uncompleted construction project;

b) for the purpose of commissioning the facility, the competent authority shall issue an individual administrative-legal act no later than 1 January2025.

2. For the purposes of this article, an object shall be deemed to constitute an uncompleted construction project if it meets the conditions established by the relevant subordinate normative act of the Government of Georgia.

Law of Georgia No 6076 of 10 June 2020 - website, 19.6.2020

Article 17 ⁶ - Amount of the f ee for a construction permit (except for the construction of radiation or nuclear facilities of special importance) until 2025

1. The amount of the fee specified in Article 6(2)(b) of this Law shall not exceed GEL 7 from 1 January 2023 to 1 January 2024, and GEL 9 from 1 January 2024 to 1 January 2025.

2. The amount of the fee specified in Article 6(2)(c) of this Law shall not exceed GEL 6 from 1 January 2023 to 1 January 2024, and GEL 8 from 1 January 2024 to 1 January 2025.

Law of Georgia No 1980 of 2 November 2022 - website, 14.11.2022

Article 17 ⁷ - Exemption from payment of the container Fee

1. The carrier of goods shall be exempt from payment of the container fee for a container in which the transportation of goods by sea commenced before 1 February  2024, and which was brought into the customs territory of Georgia by sea no later than 30 April 2024.

Law of Georgia No 4028 of 15 December 2023 - website, 25.12.2023

Article 17 ⁸ - Administration of the payment of container fees during the transition period

1. Until the relevant representative body of the respective municipality designates the competent authority responsible for the collection of the container fees, the administration of the payment of the container fees shall be carried out by the Legal Entity under Public Law called Revenue Service, operating under the governance of the Ministry of Finance of Georgia.

2. For the purposes of this article, the procedure, frequency, and deadline for payment of the container fee shall be determined by an ordinance of the Government of Georgia.

Law of Georgia No 4028 of 15 December 2023 - website, 25.12.2023

Chapter V - Final Provisions

Article 18 - Entry into force of the Law

1. This Law shall enter into force upon promulgation.

2. The fee payers shall be allowed to pay before 1 January 1999 the fees established by this Law and those imposed in 1998 by the authorised bodies specified in Article 16 of this Law.

President of Georgia                                 Eduard Shevardnadze

Tbilisi

29 May 1998

No1401–II ს