Georgia (the country) yearly filings 2026

Georgian company annual fees and filings: twelve returns, one report

Updated 12 November 2026Tax Code of Georgia; registry feesAbout 9 minutes to read

The short answer

Georgia charges no yearly registry fee to keep an LLC. The company files a profit tax return by the 15th of every month, even with nothing to report, and sends financial statements to SARAS by 1 October. Tax is due only in months when money leaves the company.

With us it's US$1,190 a year, with the Tbilisi address and the accountant inside.

This page is about Georgia, the country in the Caucasus, and a company registered in Tbilisi. The US state's annual registration is a different thing.

Map my filing year My yearly bill

The number to remember GEL 0 registry fee to keep a Georgian company for another year A change of director, address or shares costs GEL 200 instead. The yearly work is the bookkeeping, not a renewal.

A Georgian company never expires. Nobody sends a renewal invoice and nothing lapses on the anniversary. What Georgia wants instead is rhythm: a short tax return every month and one set of accounts a year. Founders who wait for an annual return miss the monthly one, and the monthly one is most of the job. Here's that year laid out for a company you run from abroad.

Key takeaways

There's no yearly registry fee; the company stays registered until it is closed.
A profit tax return is due by the 15th of each month, nil months included, plus a salary and withholding return.
Profit tax is 15% of the grossed-up amount, due only when money leaves: dividends, loans to you, spending outside the business.
Dividends to you lose another 5%, withheld by the company.
Financial statements go to SARAS by 1 October; most small companies file the simplest set, and it's published.
With Heirson: US$1,190 a year, address and accountant included.

Chapter 1

Why a Georgian company has no renewal date

What you won't get from Georgia

A renewal invoice on the anniversary
An annual return to the registry
A licence for your agent to renew
A yearly profit tax return

What Georgia asks for

Twelve profit tax returns, one each month
A monthly return for salaries and tax withheld
One set of financial statements, to SARAS
A real legal address in Georgia, kept all year

The registry only charges when something changes, as its fee schedule shows. The yearly asking comes from the Revenue Service, through returns, and from SARAS, the accounting supervisor, through the annual report. So the company can't lapse for want of a fee. It can fall behind on its returns, and that's what this page is about.

You live inpick it

Key takeaway

Nothing renews in Georgia; the filings are the upkeep.

Chapter 2

Your Georgian filing year, month by month

Art. 153(10) of the Tax Code of Georgia asks for a profit tax return every month, but the tax itself falls only in a month money leaves: 15% of the payout grossed up by 0.85 under art. 97 and 98, and on a dividend the 5% withheld under art. 130. Pick the month you pay yourself a dividend, if you do, and the amount. The strip shows every return for 2027, the one that carries tax, and when the SARAS report falls.

Dividend paid in Dividend you pay out, GEL

Key takeaway

Twelve returns a year; tax only follows a payout.

Chapter 3

What counts as money leaving the company

Georgia taxes profit when it leaves the company, not when it's earned. The law lists what "leaving" means, and it reaches further than dividends.

15%Dividends to you. Then 5% withheld on top, so about 19.25% of the profit is gone before your own country looks at it.

15%Loans to you, any individual or a foreign company. Taxed when the money goes out; the tax is credited back when the loan is repaid.

15%Spending not tied to the business, including costs you can't document.

15%Gifts and free supplies, with a carve-out for charity up to 10% of last year's profit.

15%Entertainment above 1% of last year's income.

0%Profit kept or reinvested in the business, for as long as it stays there.

0%Contributed capital paid back on a buy-back or liquidation.

0%Dividends to a Georgian company, such as a Georgian holding company above yours.

The loan line is the one that catches founders: moving company cash to your own account "for now" is taxed in that month, exactly like a dividend, until it comes back. See the Tax Code at art. 97 to 98², and our Georgia tax guide for the rest of the rates. The bank's own charges, such as TBC's one-off review fee, are in our Georgia bank account guide. What the public registry shows about a company, and the extract fees: Georgia company search.

Key takeaway

If cash leaves for you, the tax follows that month.

Chapter 4

SARAS financial statements: your category and date

Every Georgian company reports once a year to SARAS, the Service for Accounting, Reporting and Auditing Supervision, on its Reportal. How much it files depends on its size category. Put in last year's figures:

Total assets at year end, GEL Revenue for the year, GEL People employed, on average

A company is placed in the smaller category when it stays within at least two of the three limits. Calendar year companies file by 1 October; with another year end, nine months after it. Whatever is filed on Reportal is published there, so treat your statements as public.

Key takeaway

Most new companies are category IV: simple, unaudited, public, due 1 October.

Chapter 5

What a late Georgian filing costs

Late nil returnNo fine. The late filing fine is a share of the tax on the return, and the Tax Code says none is charged when that tax is zero. File it anyway, because a missing return still shows up.

Late return with tax on itUnder art. 274 of the Tax Code, 5% of that tax for each month or part month late, then 10% a month after two months, with a ceiling of 30%.

Tax paid latePenalty interest under art. 272 for every day the tax is overdue, on top of any fine.

SARAS report lateA written warning or a fine, reported as GEL 500 for category IV and GEL 1,000 for category III.

Tax on the late return, GEL Months late: 3

The SARAS amounts are those reported from SARAS guidance; the accounting law itself was not available to read online on 12 November 2026.

Key takeaway

Quiet months forgive lateness; payout months and SARAS don't.

Chapter 6

Changes, extracts and the other small fees

Standing still is free at the registry. Moving costs a flat fee, the same for most kinds of change, set out on the NAPR fee page:

Change of director, address or share splitGEL 200decided in 1 working day; GEL 400 the same day

Registry extractGEL 201 working day; GEL 75 the same day; GEL 13 if requested electronically

Extract in English+ GEL 26on top of the extract fee

Signature certified by the registryGEL 7an alternative to a notary in Georgia

Copies of archived documentsFreeelectronic copies

VAT registrationAbove GEL 100,000taxable turnover in any twelve months; then monthly VAT returns

A change signed abroad needs a notarised, usually apostilled, signature, like the power of attorney you formed with. We quote our part of a change first; the registry fee is at cost.

Key takeaway

Each change costs GEL 200; a year without changes costs nothing.

Chapter 7

What a Georgian company costs to keep each year

Not in either price: the profit tax and the 5% withholding when you pay yourself, which go to the Revenue Service; VAT registration once turnover passes GEL 100,000, quoted first; and the notary where you live when you sign a change.

Key takeaway

US$1,190 a year; the tax arrives only when you pay yourself.

Chapter 8

Georgian company annual fees: questions, answered

Does a Georgian LLC pay an annual fee?

No. The National Agency of Public Registry charges no yearly fee to keep a company registered. The yearly cost is the legal address and the accountant who files the monthly returns and the annual statements. With Heirson that is US$1,190 a year.

Is this the same as the Georgia LLC annual registration in the US?

No. The US state of Georgia charges its LLCs an annual registration fee. This page covers Georgia the country, where a company registered in Tbilisi has no annual registration at all.

Does a Georgian company file a tax return every month even with no activity?

Yes. A profit tax return is due by the 15th of the following month, quiet months included. If no tax is due, a late return draws no late filing fine, but it should still go in on time.

When does a Georgian company pay profit tax?

In the month money leaves the company: a dividend, a loan to you, a gift or a cost unrelated to the business. The tax is 15% of the payment grossed up (the payment divided by 0.85), due by the 15th of the next month.

How much tax is taken from a dividend paid by a Georgian company?

From GEL 10,000 of profit, the company pays GEL 1,500 profit tax on a GEL 8,500 dividend and withholds 5%, GEL 425, so you receive GEL 8,075. Your home country may tax it again.

When are Georgian financial statements due?

With SARAS by 1 October of the following year for a calendar year company, or nine months after another year end. Most small companies report under the category IV standard and need no audit.

What is the fine for late SARAS reporting in Georgia?

A written warning or a fine, reported as GEL 500 for category IV companies and GEL 1,000 for category III.

What does it cost to change the director of a Georgian company?

GEL 200 at the registry for a decision within one working day, or GEL 400 for the same day. The same fee covers a new address or a new split of shares.

Changelog

12 November 2026: first published.
13 November 2026: official sources linked inside the text.

Your Georgian company

A Georgian company that never misses the 15th.

Twelve returns, the SARAS statements and the Tbilisi address, kept for US$1,190 a year.

See the Georgian company Georgia tax, explained