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VAT Calculator:

For those who are new to business, the VAT allocation procedure is often difficult. With the help of our website you will be able to calculate or allocate VAT quickly and easily, without wasting time studying additional information.

How to calculate VAT?

To allocate VAT from an amount, divide it by 1 + the VAT rate (for example, if the rate is 18%, divide it by 1.18). Then subtract the original amount from the result, multiply by -1 and round up to the nearest penny. If you use a calculator, the last two steps can easily be done in your mind.

How accrue VAT?

For example, if the rate is 18%, multiply the amount without VAT by 0.18 - this will give you the amount of tax. If you want to calculate the total amount including VAT, multiply the original amount by 1.18.

Enter the amount, select the operation - VAT allocation or accrual, specify the rate and click the "Calculate" button to calculate VAT.

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Customs Duties in Georgia

Customs duties in Georgia are among the lowest in the world due to its liberal economic policy and simplified customs system. The main customs fees include duties, value added tax (VAT) and excise duties (for certain goods). Here is detailed information about customs duties in Georgia:

  • Customs Duties

    Duty Rates: Georgia has low rates of customs duties. The average rate is around 0-5% of the customs value of the goods.

    Benefits: For goods from countries with which Georgia has free trade agreements (e.g. EU, Turkey, CIS countries), duties may be reduced or cancelled.

    Duty free Import: Some goods (e.g. books, medicines) can be imported duty free.

    Value Added Tax (VAT)

    VAT rate: 18% of the customs value of the goods (value of goods + duty + transport costs).
    VAT exemption: Some goods (e.g. medical devices, baby food) may be exempt from VAT.

    Excise duties: Excise duties apply to certain categories of goods such as: Alcoholic beverages.
    Tobacco products.
    Fuel.

    Excise rates: Depends on the type of goods. For example:
    Alcohol: GEL 2 to 10 per litre (depending on the strength).
    Cigarettes: 30 GEL per 1000 pieces.

    Customs value
    The customs value of goods is determined on the basis of the value stated in the invoice, taking into account transport costs and insurance (CIF value).

    Simplified procedures
    Georgia is known for its simplified customs system.
    Most goods are cleared quickly, and electronic declaration (through the ASYCUDA World system) speeds up the process.
    There are simplified rules for small businesses and individuals, including exemptions for importing goods for personal use.

    Benefits and exemptions
    Personal effects: Individuals can import goods for personal use without paying duties and VAT (within the established limits).

    Humanitarian aid: Exempt from customs duties.

    Goods from a free trade zone: Duties are not levied for goods from countries with which Georgia has agreements.

  • Example of calculation of customs duties

    Value of goods: 10 000 GEL.
    Transport costs: 500 GEL.
    Customs value: GEL 10,500.
    Duty (5%): 525 GEL.
    VAT (18%): (10 500 + 525) * 18% = 1 984,5 GEL.
    Total payable: GEL 525 + 1 984,5 = GEL 2 509,5.

  • Useful links

    State Revenue Department of Georgia: www.rs.ge

    Customs Code of Georgia: available on the website of the Revenue Department.

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