{"id":11200,"date":"2026-11-11T11:24:25","date_gmt":"2026-11-11T11:24:25","guid":{"rendered":"https:\/\/e-motions.ge\/?p=11200"},"modified":"2026-11-11T11:24:45","modified_gmt":"2026-11-11T11:24:45","slug":"ev-import-tax-georgia-2026","status":"publish","type":"post","link":"https:\/\/e-motions.ge\/en\/ev-import-tax-georgia-2026\/","title":{"rendered":"Electric Car Import Taxes in Georgia 2026: Excise, VAT and the New 6-Year Rule"},"content":{"rendered":"

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<\/strong>. Here is what changed and what you actually pay.<\/p>\n

What changed on 2 April 2026?<\/h1>\n

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 (cm\u00b3) and the car’s age in the year it clears customs:<\/p>\n\n\n\n\n\n\n\n
Car age<\/th>\nExcise rate<\/th>\n<\/tr>\n<\/thead>\n
0\u20136 years<\/td>\n1.5 GEL per cm\u00b3<\/td>\n<\/tr>\n
Over 6 years<\/td>\n4.5 GEL per cm\u00b3<\/td>\n<\/tr>\n
Right-hand drive<\/td>\n3\u00d7 the normal rate<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Cars still in transit with documents dated before 2 April 2026 were taxed at the old rates.<\/p>\n

Electric cars: 0 GEL excise<\/h1>\n

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.<\/p>\n

Hybrids and plug-in hybrids<\/h1>\n

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<\/strong>. That makes young hybrids much cheaper to import than petrol cars, but still more expensive than EVs.<\/p>\n

Example: excise for a 1.5-litre engine<\/h1>\n\n\n\n\n\n\n\n\n
Car<\/th>\nApproximate excise<\/th>\n<\/tr>\n<\/thead>\n
Fully electric (any age)<\/td>\n0 GEL<\/td>\n<\/tr>\n
Hybrid, under 6 years (60% off)<\/td>\nabout 900 GEL<\/td>\n<\/tr>\n
Petrol, under 6 years<\/td>\nabout 2,250 GEL<\/td>\n<\/tr>\n
Petrol, over 6 years<\/td>\nabout 6,750 GEL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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.<\/p>\n

What this means for buyers<\/h1>\n