On 23 March 2020, Georgian government has announced following tax relief measures due to coronavirus pandemic.

  • Business entities connected with the tourism industry have had four months of property and income tax payment deferred until 1 November 2020.
  • VAT exemption has been applied to the supply or import of goods of medical purposes, such as protective face shields, masks, buckles, gloves, insulating overalls, medical gowns, sets of medical gowns, plastic goggles, contactless thermometers until October 1, 2020;
  • Starting from May 1, employees working in private sectors, whose remuneration does not exceed 1500 GEL, to be exempt from PIT (personal income tax) on the amount of 750 Gel for the following 6-month period.
  • Entities that are engaged in auto import business activities the customs clearance period has been extended until September 1 of this year, if they are unable to re-export the imported vehicle within 90 days.