LumenWhen is the income tax return due in Georgia for individuals?
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Under the Tax Code of Georgia, a resident individual whose income isn't taxed at source files the annual income tax return by 1 April of the following year, and pays the tax by the same date. The filing deadline can be extended by three months on written request. Small businesses file and pay monthly, by the 15th.
Key facts
| What | The law says | Source |
|---|---|---|
| Who must file an annual return | Resident individuals whose income is not taxed at source; non-residents without a permanent establishment whose Georgian-source income isn’t taxed at source | Tax Code, art. 153(1)(a) and (c) |
| Deadline | 1 April of the year after the reporting year | Tax Code, art. 153(1) |
| When to pay | Where no separate payment date is set, within the timeframe for filing the return | Tax Code, art. 62(2) |
| Extension | 3 months, if current taxes are paid (or not due) and you apply in writing before the deadline; the payment date doesn’t move | Tax Code, art. 68 |
| Small business status | Return and payment by the 15th day of the following month | Tax Code, art. 93(1¹) |
| Micro business status | Return before 1 April of the following year | Tax Code, art. 93(1) |
| Advance payments (entrepreneurs) | 25% of the previous year’s annual tax by 15 May, 15 July, 15 September and 15 December | Tax Code, art. 155(1) |
| How to file | In person, by registered mail or electronically | Tax Code, art. 67(3) |
The annual return
Article 153(1) of the Tax Code sets 1 April of the year after the reporting year as the deadline for the income tax return. It applies to resident individuals whose income isn’t taxed at source, and to non-residents without a permanent establishment in Georgia whose Georgian-source income isn’t taxed at source. If you aren’t obliged to file, you can still file to claim a recalculation and refund (art. 153(4)).
The Code says that when it sets no separate payment date for a tax, the tax is paid within the deadline for filing the return (art. 62(2)).
Getting more time
The deadline for the annual income tax return is extended by three months if you have paid the current taxes for the period (or don’t have to pay them) and you apply to the tax authority in writing before the deadline. The extension doesn’t change the payment deadline (art. 68).
Monthly and quarterly dates
- Small business status: return and tax by the 15th day of the month after each accounting month (art. 93(1¹)).
- Current taxes: an entrepreneur natural person with a calendar-year accounting period pays 25% of the previous year’s annual tax by 15 May, 15 July, 15 September and 15 December. A taxpayer with no taxable income last year doesn’t pay them (art. 155(1)–(2)).
- Employers and others who pay salaries: an entrepreneur natural person files a return on remuneration paid and tax withheld by the 15th of the following month (art. 153(5)).
Related questions
- Stopping business: an entrepreneur natural person who ends economic activity in Georgia files a return of gross income and deductions within 30 business days (Tax Code, art. 153(2)).
Sources
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