Georgia car import calculator 2026: excise and import duty

Customs clearance of a passenger car in Georgia means excise and import duty. Excise is 1.5 ₾ per cm³ for a car up to 6 years old inclusive and 4.5 ₾ for an older one, three times more with right-hand drive; import duty is 0.05 ₾ per cm³ plus 5% of that amount for every year of the car’s age. There is no VAT on importing a passenger car, and clearance and registration fees come to 480 ₾.

Rates checked on 11 October 2026 against the Tax Code of Georgia and the Revenue Service calculatorSources: 3

Calculate customs

Three examples

2022 car, 2.0 l

Excise: 3,000 ₾
Import duty: 120 ₾
Fees and registration: 480 ₾
Total: 3,600 ₾

2017 car, 2.5 l

Excise: 11,250 ₾
Import duty: 181.25 ₾
Fees and registration: 480 ₾
Total: 11,911.25 ₾

2023 hybrid, 2.5 l

Excise: 1,500 ₾
Import duty: 143.75 ₾
Fees and registration: 480 ₾
Total: 2,123.75 ₾

Left-hand drive, cleared in 2026. The amounts come from the same calculator.

How it is calculated

What	Rate	Source
Excise, car up to 6 years old inclusive	1.5 ₾ per cm³	Tax Code, Art. 188(12)
Excise, car over 6 years old	4.5 ₾ per cm³	Art. 188(13)
Right-hand or converted steering	excise ×3: 4.5 ₾ and 13.5 ₾ per cm³	Art. 188(15) and (16)
Left-hand-drive hybrid up to 6 years old	excise 60% lower: 0.6 ₾ per cm³	Art. 188(14)
Electric car	left-hand drive — no excise, right-hand drive — 3,000 ₾	Art. 194(5); Art. 188(17)
Car age	year of the customs declaration minus year of manufacture	Art. 188(18)
Import duty	0.05 ₾ per cm³ plus 5% of that amount for every year of the car’s age; a new car counts as 1 year; no duty on electric cars	Art. 197(6); Art. 199
VAT	not charged on importing a passenger car	Art. 173
Customs clearance	150 ₾ plus Public Service Agency services: declaration 50 ₾, inspection report 30 ₾, transit plate 50 ₾	Revenue Service calculator
Registration	up to 200 ₾: registration certificate 100 ₾, plates 80 ₾, inspection 20 ₾	Revenue Service calculator
Sports and classic cars	100 ₾ and 1 ₾ per cm³ — not covered by this calculator	Art. 188(9) and (10)

What else to pay and know

Registration at the Public Service Agency — up to 200 ₾: registration certificate 100 ₾, plates 80 ₾, inspection 20 ₾. It is already in the calculator total.
Since 1 January 2024 cars below Euro 5 are not registered in Georgia — in practice, made before 2013. Cars already registered are not affected.
If within 180 days the car is declared for export and leaves Georgia, the excise and import duty are refunded in full.
You have 60 days to declare the car. If you need more, the term can be extended by up to 30 days at 5 ₾ a day.
Not included: shipping, terminal storage and broker services.

FAQ

Is VAT charged when importing a car into Georgia?

No. Importing a passenger car is exempt from VAT under Article 173 of the Tax Code. You pay excise, import duty and the clearance and registration fees.

How is the car’s age counted?

Year of the customs declaration minus year of manufacture. A 2020 car cleared in 2026 is 6 years old: excise 1.5 ₾ per cm³. A 2019 car already pays 4.5 ₾.

How much does it cost to clear an electric car?

With left-hand drive there is no excise or import duty — only the fees and registration, 480 ₾. With right-hand drive, add 3,000 ₾ of excise.

How much is customs for a 2.0 l car over 6 years old?

A 2017 left-hand-drive car: 9,625 ₾ — excise 9,000 ₾, import duty 145 ₾, fees and registration 480 ₾.

Is the excise refunded if the car is exported?

Yes. If within 180 days the car is declared for export and leaves Georgia, the excise and import duty are refunded in full.

Is there a relief when moving to Georgia?

The Tax Code exempts one car per family from import duty and excise when a person enters Georgia for permanent residence, confirmed by a document of the Ministry of Justice (Art. 199 and 194). Check with the Revenue Service whether your document qualifies.

Sources

Rates checked on 11 October 2026 against the Tax Code of Georgia and the Revenue Service calculator