|
Property tax for enterprises and organizations (not including land tax) includes:
- for Georgian enterprises – on average, 1 percent of annual depleted cost of fixed assets, unassembled equipment, unfinished construction and intangible assets. Also, the annual rate of city electric transport tax is, on average, 0.2 percent of annual depleted cost of fixed assets, unassembled equipment, unfinished construction and intangible assets up to January 1, 2008.
- for foreign enterprises – on average, 1 percent of annual depleted cost of property situated on Georgian territory, fixed assets, unassembled equipment, unfinished construction and intangible assets (including property leased or rented or other property located in Georgia).
- for organizations – 1 percent of annual depleted cost of fixed assets, the cost of unassembled equipment, unfinished construction and intangible assets, property used in business, (calculated according to asset average cost for the beginning and end of the calendar year).
- annual tax rate of property owned or leased real estate (buildings or part of them), property used in business, as well as property rented, leased, is differentiated according to the taxpayer’s income during the previous calendar year:
- for families with income up to 60000 GEL – 0.2 percent of real estate market price;
- for families with income between 60000-100000 GEL – 0.4 percent of real estate market price;
- for families with income more than 100 000 GEL – 0.8 percent of real estate market price.
|
|
Annual tax rate on property owned or leased is 0.1 percent.
Annual tax rate for employers on fixed assets, unassembled equipment, unfinished construction and intangible assets used in business allowed by Georgian codes on “entrepreneurs” chapter 1, paragraph 2, except property and lands defined by tax code chapter 272, paragraph 4, is 1 percent of their value.
Annual tax rate on cars, owned or leased varies according to car type, engine size and age and is fixed according to the following rates:
|
|
Car type according to engine size |
Car age as of December 31 of the current calendar year |
Tax rate (GEL) |
|
car with engine up to (and including) 2000cm3 |
up to (including) 1 year |
50 |
|
|
from 1 to (including) 3 years |
40 |
|
|
from 3 to (including) 4 years |
30 |
|
|
from 4 to (including) 5 years |
20 |
|
|
from 5 to (including) 6 years |
10 |
|
|
more than 6 years |
5 |
|
cars with engine size between 2001cm3-3000cm3 |
up to (including) 1 year |
150 |
|
|
from 1 to (including) 3 years |
130 |
|
|
from 3 to (including) 4 years |
110 |
|
|
from 4 to (including) 5 years |
80 |
|
|
from 5 to (including) 6 years |
25 |
|
|
more than 6 years |
5 |
|
cars with engine size more than 3000cm3 |
up to (including) 1 year |
300 |
|
|
from 1 to (including) 3 years |
250 |
|
|
from 3 to (including) 4 years |
200 |
|
|
from 4 to (including) 5 years |
100 |
|
|
from 5 to (including) 6 years |
50 |
|
|
more than 6 years |
5 | | |
|
Annual tax rate on yachts, airplanes, helicopters, owned or leased varies according to transport type and engine size and is fixed at the following rates:
|
|
Transport type |
Commodity nomenclature code of foreign business |
Tax rate on one horse power a year |
|
1. yacht |
890310900
890392100
890392990
890399990 |
7 GEL |
|
2. airplane |
8802 20
8802 30
8802 40 |
5 GEL |
|
3. helicopter |
8802 11
8802 12 |
5 GEL | | |
|
Property tax rate on agricultural land:
|
|
Administrative unit |
Basic rate |
|
|
GEL/h |
|
|
Land quality: |
|
|
good |
poor |
|
1. Tbilisi |
57 |
31 | | |
|
Annual tax rate on non-agricultural lands, as well as on state lands used or partially owned by Georgian or a foreign enterprise, organization and/or person in the limits of these regulations is 0.24 tetris per square meter.
|
|
Subzones and their borders |
Territory coefficient |
Tax rate
1m2
(GEL) |
|
1 |
2 |
3 |
|
first zone
(central)
|
|
|
|
first subzone
From the northwest bordered by Varazi Khevi and Kekelidze str. Lermontov street – from the south, Kostava, Kiacheli and Tabukashvili streets from the northeast. Pushkini st. from the east. Khorava,Chovelidze, Zandukeli,Odzelashvili and Ingorokva streets from the southwest. |
1,5
|
0.36
|
|
2nd subzone
The northern border is Chavchavadze avenue. Kipshidze and Mishveladze streets to the west, Paliashvili street to the south. Kekelidze street to the east. |
1,4 |
0,336 |
|
3rd subzone
Bordered by Kandelaki street to the north, To the east by Shartava street, Saakadze square, right shore of rv. Mtkvari from Vakhushti bridge to Metekhi bridge. Betlemi, Abotbileli and Lermontov streets to the south. Ts.Dadiani and Pushkini streets to the west. Tabukashvili, Kiacheli, Nikoladze and Kostava streets to the southwest. Afterwards, it crosses the Zoo territory across Varazi Khevi and enters Chailuri, Kareli and Bakhtrioni streets. To the westm it boders Tsintsadze and Gamrekeli streets and Gamsakhurdia avenue. |
1,4 |
0,336 |
|
4th subzone
To the northwest, it borders U.Chkheidze, Uznadze and Pasteri streets, Agmashenebeli avenue, Tovstonogovi, Tsinamdzgvrishvili and Kldiashvili streets. To the northeast – Chubinishvili street. To the South-East – Merkviladze street, Agmashenebeli avenue and Vartsikhe street. To the southwest - the left shore of river Mtkvari – from U.Ckheidze street turn to Vartsikhe street. |
1,4 |
0,336 |
|
5th subzone
(Rike territory) To the west, bordered by left shore of river Mtkvari – from Baratashvili bridge to Metekhi bridge. Baratashvili rise to the east, and Gvino rise to the south. |
1,4 |
0,336 |
|
6th subzone
To the north, bordered by Nutsubidze and Kandelaki streets, Gamsakhurdia avenue, Gamrekeli, Tsintsadze, Bakhtrioni, Kareli and Chailuri streets to the east. Afterwards, it crosses the Zoo territory up to Varazi Khevi. As its southern border, it follows the northern border of Chavchavadze avenue, goes through Mishveladze street and crosses Vake Park up to the Foreign Languages Institute. Through Tamarashvili street, it follows the river Vere ravine up to Mount Ikalto; from Mount Ikalto it goes down up to Tsintsadze street and enters Tamarashvili street at the Hippodrome entrance. From the west, it is bordered by Vaja-Pshavela turn 3, Al.Kazbegi avenue and Skhirtladze street. |
1,3 |
0,312 |
|
7th subzone
It is bordered by Saguramo street, Maiakovski and Tsabadze streets crossing Mushtaidi Park. Along I.Tsinamzgvrishvili street to the east. To the southeast, by Tovstonogovi street, Agmashenebeli avenue, Pasteri, Uznadze and Chkheidze streets. To the west, by river Mtkvari shore – from Mushtaidi Park to U.Chkheidze street. |
1,3 |
0,312 |
|
8th subzone
It is bordered by Paliashvili street to the north, Khorava, Chovelidze, Zandukeli, Odzelashvili, Ingorokva, Lermontov, Abo Tbileli and Betlemi streets to the northeast. Mishveladze, T.Tabidze, Mtskheta, Gogebashvili and P.Kakabadze streets to the southwest. Komkavshiri avenue - to the south. |
1,3 |
0,312 |
|
9th subzone
From the northwest it is bordered by Merkviladze street, Agmashenebeli avenue and Vartsikhe street. To the east by Chikobava street; to the southwest by the left shore of river Mtkvari – from Vartsikhe street to the Baratashvili bridge. |
1,3 |
0,312 |
|
10th subzone
To the west it borders Gvino rise and Armazi street, Pagava and Tsurtsumia streets to the north. Telavi street to the east. To the south along the left shore of river Mtkvari from Metekhi bridge to the Tunnel exit. |
1,3 |
0,312 |
|
11th subzone
It is bordered by the right shore of river Mtkvari – from Metekhi bridge to Ortachalahes – to the north. By Grishashvili street to the south. |
1,3 |
0,312 |
|
12th subzone
To the northwest it is bordered by Vakhushti Bagrationi street. To the northeast by Tevdore Mgvdeli, Pirosmani and Chitaia streets. To the southwest by the left shore of river Mtkvari from Vakhushti bridge to Mushtaidi Park. Afterwards, the border crosses Mushtaidi Park alongside Saguramo Street and enters Maiakovski, Tsabadze, Il.Tsinamdzgvrishvili and Chubinashvili streets. |
1,2 |
0,288 |
|
13th subzone
To the north, it is bordered by Nutsubidze street; University street to the south; Sandro Euli street to the west; Al. Kazbegi avenue and G.Skhirtladze street to the east. |
1,2 |
0,288 |
|
14th subzone
It borders the river Vere ravine up to Tamarashvili street, crosses Vake Park and enters T.Tabidze, Mtskheta and Gogebashvili streets through Mishveladze street. To the south, it borders Upper Vake territory with the city as its border. |
1,2 |
0,288 |
|
15th subzone
It borders S. Tsintsadze street to the north. Afterwards it goes up Mount Ikalto and alongside the river Vere ravine up to Tamarashvili street. To the west it borders Tamarashvili street. |
1,2 |
0,288 |
|
16th subzone
To the north its bordered by Gutani and Sabaduri streets and K.Tsamebuli avenue. By left shore of river Mtkvari from the Tunnel exit to Shavi Zgva street to the south. Telavi street to the west and Shavi zgva street to the east. |
1,2 |
0,288 |
|
The Second Zone
(Middle) |
|
|
|
17th subzone
It is bordered by Gagarini street to the northwest. J.Shartava street to the southwest. Right shore of the river Mtkvari to the east – from the “tiger and knight” statue to Vakhushti Bridge to the east and Saakadze square and Vakhushti bridge to the south. |
1,1 |
0,264 |
|
18th subzone
It is bordered by Gvetadze, Sp.Kedia and Depo streets from the north, Tsotne Dadiani street to the east, Pirosmani, Tevdore Mgvdeli, Vakhushti Bagrationi and Agladze streets to the southwest. |
1,1 |
0,264 |
|
19th subzone
It is bordered by Zazishvili street to the north, Gotsiridze, Toidze and Meskhishvili streets to the east, Ketevan Tsamebuli square, Baratashvili rise, Khetagurovi, Chitaia and Chikobava streets to the southwest. |
1,1 |
0,264 |
|
20th subzone
It is bordered by Akhmeteli and Akhaladba streets to the north, Tsotne Dadiani street to the east, Agladze, Kedia and Depo streets to the southeast. Along the 200 meter line to the west from Gelovani avenue and the right shore of the Mtkvari (from Akhmeteli street to Vakhushti bridge) from the west. |
1 |
0,24 |
|
21th subzone
It is bordered by Upper Vedzisi border to the north, Kandelaki street to the south, Delisi street to the west, and Gagarini street to the east. |
1 |
0,24 |
|
22th subzone
It is bordered by Nutsubidze street to the south, Delisi street to the east and Vaja-Pshavela block 5 to the West. |
1 |
0,24 |
|
23th subzone
It borders “Nadzaladevi” underground station to the north, Ts.Dadiani street to the west, Zazishvili street to the south and E.Manjgaladze street to the east. |
1 |
0,24 |
|
24th subzone
It is bordered by Tsutskiridze and Dmanisi streets, the Railway highway from Dmanisi street up to Shavi Zgva street and Atskuri street to the north, Makhata Tskali ravine to the east, Tsurtsumia, Telavi, Gutani and Sabaduri streets, Ketevan Tsamebuli avenue and Shavi Zgva street to the southwest. |
1 |
0,24 |
|
25th subzone
It is bordered by Grishashvili and G. Gulua streets up to bridge and then, by the right shore of the river Mtkvari area of 350m to the northeast. from the southwest by Gorgasali street 200 meter area towards the southwest . |
1 |
0,24 |
|
26th subzone
Includes Bagebi territory. |
1 |
0,24 |
|
27th subzone
Includes Tskneti territory. |
1 |
0,24 |
|
28th subzone
Includes Okrokana territory. |
1 |
0,24 |
|
29th subzone
To the northwest, it borders Nutsubidze hill. To the south, Nutsubidze street. To the east, Delisi street. |
0,9 |
0,216 |
|
30th subzone
It is bordered by the University and Tamarashvili streets on the upper Vake border, P.Kakabadze street and Komkavshiri avenue to the northeast. To the south this zone covers Tortoise Lake territory, the south part of upper Vake, Mamadaviti and the Botanical Garden territories. |
0,9 |
0,216 |
|
31th subzone
To the northeast, it borders Gorgasali street. To the east, Krtsanisi green space. To the south, it goes along Dukniskhevi ravine. |
0,9 |
0,216 |
|
32th subzone
To the north it borders the railway – from Shavi Zgva street to Mikeladze street and Kakheti highway in the north. Shavi zgva and Atskuri streets, Makhata water ravine and the right shore of the river Mtkvari – from Mtskheta Tskali shesartavi to Gulua bridge to the west. To the southwest, Samgori street and the railway dead end. |
0,9 |
0,216 |
|
33th subzone
To the north, it borders Khudadovi street, Tsutskiridze and Dmanisi streets; to the south, E.Manjgaladze, Toidze and Meskhishvili streets to the west. It follows the railway from Dmanisi street to Lama street and from the railway crossing on Lama street to Khudadovi street to the east. |
0,9 |
0,216 |
|
34th subzone
To the north, it borders Gldani-Digomi. To the west, the Georgian military way. Akhmeteli and Akhaldaba streets to the south. |
0,9 |
0,216 |
|
35th subzone
To the east, it borders the Georgian military way and Marshal Gelovani avenue. Didi Digomi territory, the village Digomi and Vashlijvari to the west.
|
0,9 |
0,216 |
|
The third zone
Periphery
|
|
|
|
36th subzone
To the north, it borders the water line, Peikrebi and Gudamakari streets. Khudadovi street to the wouth. Ksnani street and Guramishvili avenue to the west. Glinka, Namogari, Jinvali, Knolevi, Imereti, Lechkhumi and Kurnatovi streets to the east. |
0,8 |
0,192 |
|
37th subzone
To the north it is bordered by Kharabadze, Tsulukidze and Khomleli streets. By the left shore of the river Mtkvari – from Gulua bridge to Shavnabada turn to the south. To the west – Mtskheta street beginning, Kakheti highway, Samgori street and the railway dead end. To the west, Trialeti street, Kakheti highway, Moskovi avenue, from the railway crossing to the south up to river Mtkvari.
|
0,8 |
0,192 |
|
38th subzone
To the north it is bordered by the Agricultural Institute. To the South by Gldani-Digomi and the western line of the Georgian military way to the east. |
0,8 |
0,192 |
|
39th subzone
To the north, it is bordered by Zhinvali street. By Arsenali ravine to the south. By Knolevi, Imereti, Lechkhumi and Kurnatovi streets to the west. To the east by Nadzaladevi northern part, Nadzaladevi south part with Ts.Dadiani street up to Chugureti. |
0,7 |
0,168 |
|
40th subzone
Covers Lisi Lake southern territory up to the Nutsubidze hill borders. |
0,7 |
0,168 |
|
41th subzone
Covers territory from Tbilisi Sea west up to the entrance road. |
0,7 |
0,168 |
|
42th subzone
To the north, it is bordered by Arsenali ravine, Somkheti street, the road crossing Petre-Pavle cemetery, Ushakovi and Tvishi streets and the Varketili upper plateau. To the south, it follows the railway from Arsenali ravine to Mikeladze turn, Kakheti highway up to Mtskheta street, Kharabadze, Tsulukidze, Khomleli and Trialeti streets. To the west, the border comes down Kakheti highway, down to Moskovi avenue up to the railway bridge and enters river Mtkvari. To the east, it borders Gakhokidze street, Kakheti highway up to the railway and down from the railway to the river Mtkvari. |
0,7 |
0,168 |
|
43th subzone
Covers Shavnabada territory.
|
0,7 |
0,168 |
|
44th subzone
To the northwest, it borders the right shore of rv. Mtkvari – from the city administrative border to Gldani-Digomi bridge. To the south, Gldani-Digomi; to the southwest, the southwestern line of the Georgian military road. |
0,7 |
0,168 |
|
45th subzone
To the north it borders the right shore of the river Mtkvari. To the south, Gorgasali street. It spreads from west to east within a 1.5 km. area. |
0,7 |
0,168 |
|
46th subzone
To the northwest, it borders Tianeti highway, the railway from Shatili street turn to Ksani street. To the northeast, War Heroes street, to the southeast, by river Khevdzmari ravine, Ureki, Zhgenti and Chargali streets. To the south, by Ksani, Tskalsadeni, Peikrebi and Gudamakari streets. |
0,7 |
0,168 |
|
47th subzone
To the west, it borders the left shore of the river Mtkvari – from Revolution street to Khevdzmari ravine. The zone covers Zemo Avchala, Avchala, Gldani, Temka, Sanzone and Mukhiani. |
0,6 |
0,144 |
|
48th subzone
It covers Lotkini hill territory. To the south, it borders Khudadovi street. The second part of this zone is bordered by southern territory of Vashlidjvari , with Zemo Vedzisi territory to the south. |
0,6 |
0,144 |
|
49th subzone
It covers Elia, Vazisubani, Zemo Varketili and Orkhevi. |
0,6 |
0,144 |
|
50th subzone
The north border of the zone goes alongside Kvemo Samgori Channel. To the south, it covers the airport, Kvemo Alekseevk and Alekseevk. |
0,6 |
0,144 |
|
51th subzone
To the north, it borders the right shore of the river Mtkvari from Rustavi highway to the Tbilisi administrative-territorial border. To the west, it covers Teleti highway line of 400 m width up to the city administrative-territorial border. To the southeast, it borders Soganludi territory. |
0,6 |
0,144 |
|
52th subzone
It covers the territory of Tbilisi Sea from the east shore to the entrance road. |
0,6 |
0,144 |
|
53th subzone
To the east, it borders Marshal Gelovani avenue, to the west, it is spread across a 500 meter area: Lisi Lake tourist complex territory amd the rest of the territory up to Tbilisi administrative-territorial border. |
0,5 |
0,12 | | | |
|
 |
