In February 2026, amendments to Georgia’s tax administration rules introduced new procedures for the refund of tax withheld at source for persons eligible for tax benefits. The changes also covered taxpayer registration requirements and the relevant application forms.
The new rules were initially scheduled to take effect on 1 July 2026. However, their implementation has now been deferred to 1 January 2027.
As a result, the implementation of the new tax refund procedures has been postponed by six months, giving businesses and affected persons additional time to familiarize themselves with the new requirements and prepare the relevant tax and accounting processes.
Georgia Simplifies Labour Migration Requirements for Foreign Nationals
