On 2 April 2026, Georgia changed how imported cars are taxed. Instead of banning cars older than six years, the government introduced a much higher excise for them. The good news for EV buyers: fully electric cars still pay 0 GEL excise. Here is what changed and what you actually pay.
What changed on 2 April 2026?
Law N1477-VMS-XIMP replaced the planned ban on passenger cars older than 6 years with a two-level excise tax. The tax is based on engine size (cm³) and the car’s age in the year it clears customs:
| Car age | Excise rate |
|---|---|
| 0–6 years | 1.5 GEL per cm³ |
| Over 6 years | 4.5 GEL per cm³ |
| Right-hand drive | 3× the normal rate |
Cars still in transit with documents dated before 2 April 2026 were taxed at the old rates.
Electric cars: 0 GEL excise
Excise is calculated from engine size. A fully electric car has no combustion engine, so its excise is zero, whatever its age. EV buyers still pay 18% VAT on the car’s value plus shipping, and standard customs and registration fees.
Hybrids and plug-in hybrids
Hybrids and PHEVs have a petrol engine, so they pay excise by engine size. Left-hand-drive hybrids under 6 years old get a 60% excise reduction. That makes young hybrids much cheaper to import than petrol cars, but still more expensive than EVs.
Example: excise for a 1.5-litre engine
| Car | Approximate excise |
|---|---|
| Fully electric (any age) | 0 GEL |
| Hybrid, under 6 years (60% off) | about 900 GEL |
| Petrol, under 6 years | about 2,250 GEL |
| Petrol, over 6 years | about 6,750 GEL |
These are excise amounts only. VAT, customs clearance and registration come on top for every car. Figures are indicative; check the current rates with the Revenue Service or a licensed customs broker.
What this means for buyers
- Electric cars are now the most tax-efficient choice in Georgia.
- Old petrol and diesel cars have become much more expensive to import.
- Young hybrids are a good middle option if you cannot charge at home. Compare them in our electric or plug-in hybrid guide.
- Demand is already shifting: in H1 2026, battery-electric imports rose 63.7% year on year.
Import yourself or buy locally?
Importing yourself means handling auctions, shipping, customs and the risk of hidden damage. Buying from E-motions means the car is already cleared and checked, with warranty and local service. See cars in stock or ask us for a full price breakdown.
Frequently asked questions
Do electric cars pay excise in Georgia?
No. Fully electric cars pay 0 GEL excise.
Do EVs pay VAT?
Yes, 18% on the car’s value plus shipping.
Can I still import a car older than 6 years?
Yes, but petrol and hybrid cars over 6 years pay a much higher excise.
Are plug-in hybrids treated like EVs?
No. PHEVs have an engine, so they pay excise by engine size.