Know which Georgian tax and reporting dates apply to your business. Use this 2026 calendar to plan records, payments and submissions, or ask our team to manage the filing routine for you.
Plan your monthly filings
VAT and Small Business Status returns generally fall due by the 15th of the following month. Monthly distributed-profit and withholding returns also have their own rules. Withholding payment obligations can arise when the payment is made; the return deadline does not postpone every payment obligation.
Annual dates and reporting
| Obligation | Statutory date | Who it concerns |
|---|---|---|
| Annual income / profit tax return where applicable | By 1 April | Not a blanket annual filing rule for enterprises taxed under the distributed-profit system |
| Enterprise property tax return and non-land payment | By 1 April | Subject to the applicable property tax rules |
| Enterprise current property tax payment | 15 June | Where required |
| Calendar-year financial statements to SARAS | No later than 1 October of the following year | 2025 statements were due no later than 1 October 2026; non-calendar periods have a separate nine-month rule |
| Individual property tax return | 1 November | Where a declaration is required |
| Individual property tax / relevant land tax payment | 15 November | Subject to assessment and applicable exemptions |
Check the company’s reporting category
SARAS reporting, financial statement standards and statutory audit obligations depend on the entity’s category and circumstances. An October reporting date does not mean every company requires full IFRS or an independent audit.
Prepare before the filing date
Reconcile bank accounts, collect invoices, identify foreign purchases and document payroll and distributions before preparing returns. If a date has already passed, review the missing filing and any correction promptly instead of waiting for the next annual cycle.
2026 property-tax amendment
For the 2026 individual declaration, the family-income exemption for taxable property other than land is 100,000 GEL under the 30 September amendment. The return is due on 2 November 2026 and the November payment on 16 November 2026. See the 2026 property-tax explanation before using an earlier checklist.
Build the calendar from the taxes the business actually has
A company with employees, foreign software subscriptions and EU clients may have several different monthly tax questions. Start with the registrations and transactions, then assign a person to supply documents, prepare the return, approve the amount and make the payment. Keep the filing acknowledgement and payment evidence together.
| Frequency | What to review | Preparation before filing |
|---|---|---|
| Each month | Sales, foreign purchases, payroll, owner payments and applicable returns | Close the records and reconcile the amounts |
| As transactions occur | VAT threshold, status changes, large payments and tax notices | Review the transaction before the deadline starts or the invoice is issued |
| After year-end | Financial statements, category and statutory audit position | Close the ledger and agree the reporting timetable |
| Before individual property-tax filing | Prior-year family income, ownership and valuation | Apply the 2026 exemption and prepare the property schedule |
| At a staff or business change | Foreign-worker permissions, bank and registry information | Identify the relevant application, notification and expiry dates |
Keep the filing date and payment date visible
Submitting a declaration and paying the amount are separate actions. After approval, confirm both completion steps in the monthly file and check the Revenue Service account. A payment instruction should identify the amount and required timing clearly enough for the owner to act on it.
When a statutory date falls on a non-working day, establish the adjusted date under the applicable timing rule. That is why the 2026 individual property-tax dates are 2 November for the return and 16 November for the November payment. Keep the dated calculation with the return rather than relying on an old annual checklist.
Use a deadline owner and an earlier document date
Agree when the business will deliver its records to the accountant. Put unusual transactions and unanswered questions on a short exception list. Resolve those items before final approval, then retain the submitted version and acknowledgement. Our SARAS guide provides a separate preparation sequence for annual accounts.
Talk to us about your plans
Tell us your activity, the countries involved and the stage you have reached. We will explain how our team can help.
Request a consultationFrequently asked questions
How should monthly return and payment dates be recorded?
Record each return deadline separately from the time tax must be withheld or paid. The correct payment timing follows the particular tax and transaction; filing a return by the 15th does not postpone an earlier withholding obligation.
Which companies use the 1 April annual profit-tax filing date?
Identify the company’s tax regime first. The annual return rule concerns the taxpayers covered by that framework, while enterprises using distributed-profit taxation follow their own reporting rules.
Legal basis: Tax Code of Georgia, including Article 3 on timing; Law on Accounting, Reporting and Audit; Law No. 1874 of 30 September 2026.