FR-MKT · GEORGIA · 21 Oct 2026
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Georgia car excise by year: where the 6-year line falls
Sources checked 20 October 2026.
In Georgia, the biggest tax on an imported car is excise, and it depends on engine size and age, not on what you paid. Since April 2026 there are two bands, and a single year of age can triple the bill. This guide shows where the line falls and how to check your own car. It isn't customs advice. Run your exact car through the official rs.ge calculator (how to fill it in) and confirm with your broker before you bid. For the full Georgia rules, see Importing a US auction car into Georgia.
The two rates (Tax Code Article 188, since April 2026)
- 0 to 6 years old, inclusive: 1.50 GEL per cm³ (¶12).
- Older than 6 years: 4.50 GEL per cm³ (¶13).
- Source: Tax Code of Georgia, Art. 188, legali.ge (reproduces the official text; current wording from Law No. 1477 of 1 April 2026), checked 20 Oct 2026 · official gazette: matsne.gov.ge · estimate — confirm locally.
How age is counted
For an import, age = the year the customs declaration is registered − the car's year of manufacture (Art. 188 ¶18, checked 20 Oct 2026 · estimate — confirm locally). Calendar years only; months don't count.
What that means under the text in force on 20 Oct 2026:
- A car manufactured in 2020 and declared in 2026 is 6, so 1.50 GEL per cm³.
- The same car declared in 2027 is 7, so 4.50 GEL per cm³.
- So the date the declaration is registered matters, not the auction date or the shipping date. The law can change before 2027, so check rs.ge on the day.
Model year vs year of manufacture
US listings usually show the model year. Georgia's Article 188 uses the year of manufacture. They're often the same, but not always: a car can be built late in the year before its model year.
- The 10th character of a US VIN encodes the model year (49 CFR 565.15, checked 20 Oct 2026).
- The US certification label (usually on the driver's door edge) shows the month and year of manufacture (49 CFR 567.4, checked 20 Oct 2026).
- We didn't find an official note on which document Georgian customs reads the year from. For a car near the 6-year line, ask your broker before you bid, and run rs.ge with both years if they differ.
Excise by year of manufacture, declared in 2026 (left-hand drive, petrol/diesel)
Arithmetic from Art. 188 ¶12–13: engine cm³ × rate. Excise only: import duty and fees are extra. GEL. estimate — confirm locally.
Excise by year of manufacture, declared in 2026 (left-hand drive, petrol/diesel).
| Year of manufacture | Age in 2026 | Rate (GEL/cm³) | 1.5 L | 2.0 L | 2.5 L | 3.5 L |
|---|---|---|---|---|---|---|
| 2026 | 0 | 1.50 | 2,250 | 3,000 | 3,750 | 5,250 |
| 2025 | 1 | 1.50 | 2,250 | 3,000 | 3,750 | 5,250 |
| 2024 | 2 | 1.50 | 2,250 | 3,000 | 3,750 | 5,250 |
| 2023 | 3 | 1.50 | 2,250 | 3,000 | 3,750 | 5,250 |
| 2022 | 4 | 1.50 | 2,250 | 3,000 | 3,750 | 5,250 |
| 2021 | 5 | 1.50 | 2,250 | 3,000 | 3,750 | 5,250 |
| 2020 | 6 | 1.50 | 2,250 | 3,000 | 3,750 | 5,250 |
| 2019 | 7 | 4.50 | 6,750 | 9,000 | 11,250 | 15,750 |
| 2018 | 8 | 4.50 | 6,750 | 9,000 | 11,250 | 15,750 |
| 2017 | 9 | 4.50 | 6,750 | 9,000 | 11,250 | 15,750 |
Hybrids, electric cars and right-hand drive
From Art. 188 ¶14–17 (legali.ge, checked 20 Oct 2026 · estimate — confirm locally), except where noted.
- Left-hand-drive hybrid, 0–6 years: the 1.50 rate is cut by 60%, to 0.60 GEL per cm³. No hybrid cut above 6 years.
- Right-hand drive or converted steering: 3× the rate, so 4.50 (0–6 years) or 13.50 (older) GEL per cm³.
- Right-hand-drive electric car: 3,000 GEL.
- Left-hand-drive electric car: reported as excise-free, under a different article (doberi.ge, accessed 19 Oct 2026). Not checked in the law text.
Worked example: the same car, declared in December 2026 vs January 2027
Car: 2.0 L petrol, left-hand drive, manufactured in 2020 (illustrative). Excise from Art. 188. The import duty formula is from doberi.ge (accessed 19 Oct 2026), not the law text; the official rs.ge calculator returned the same import duty, 130 GEL for this car and 135 GEL for the same car built in 2019 (age 7, the 2027 column's age), and lists the ≈480 GEL of fees (checked 20 Oct 2026). USD at the NBG rate of 2.5979 GEL/USD published 19 Oct 2026 (NBG). Under the 2026 text; rates may change. estimate — confirm locally.
Worked example: the same car, declared in December 2026 vs January 2027.
| Line | Declared 2026 (age 6) | Declared 2027 (age 7) |
|---|---|---|
| Excise | 2,000 × 1.50 = 3,000 GEL | 2,000 × 4.50 = 9,000 GEL |
| Import duty: 0.05 GEL/cm³ + 5% per year of age (doberi.ge formula; same figures on rs.ge) | 130 GEL | 135 GEL |
| Clearance + registration fees (≈) | 480 GEL | 480 GEL |
| Total | ≈ 3,610 GEL (≈ $1,390) | ≈ 9,615 GEL (≈ $3,701) |
The difference is about 6,005 GEL (≈ $2,311) for the same car, and it comes almost entirely from excise. The hammer price doesn't change it. Freight, port fees and repair are extra: see Landed cost in Tbilisi.
Put it into the free calculator
The live max bid calculator is a free USD worksheet with no account: max bid = resale − repair − buyer fee − transport − title and registration − target profit. It has no customs or excise fields and doesn't know Georgia. Take excise and import duty from rs.ge for your exact car, add the fees, convert to USD at the day's NBG rate, and put the total into the Title and registration line. Because Georgian excise depends on engine and age, not price, that number doesn't change as you change your bid.
Want this inside the browser? The FlipRadar Chrome extension version with Market Profiles adds lari amounts, landed cost at your port, a walk-away line and a warning at the 6-year excise line. It's in private beta and not in the Chrome Web Store. The private beta is free. To try it, email hello@theflipradar.com and ask for the private-beta extension.
FlipRadar is not affiliated with, endorsed by, or sponsored by any auction company or the Georgian Revenue Service. FlipRadar isn't a broker.
Next step after customs: Registering an imported car in Georgia. How to fill in the official calculator: Georgia car customs calculator, field by field. More guides: all guides.
FAQ
What is the excise on an imported car in Georgia in 2026?
Under Tax Code Article 188 as amended by Law No. 1477 of 1 April 2026: 1.50 GEL per cm³ for a passenger car aged 0 to 6 years inclusive, and 4.50 GEL per cm³ for a car older than 6 years (text checked 20 Oct 2026). Estimate — confirm locally with the official rs.ge calculator.
How is a car's age counted for Georgian excise?
For an import, Article 188 part 18 counts age as the year the customs declaration is registered minus the car's year of manufacture. Months don't matter. Estimate — confirm locally.
Does a car built in 2020 pay the higher rate if I clear it in 2027?
Under the text in force on 20 Oct 2026, a car manufactured in 2020 is 6 years old if its declaration is registered in 2026 (1.50 GEL per cm³) and 7 if registered in 2027 (4.50 GEL per cm³). The law can change before then. Estimate — confirm locally.
Is the model year the same as the year of manufacture?
Not always. The 10th character of a US VIN gives the model year (49 CFR 565.15), while the certification label gives the month and year of manufacture (49 CFR 567.4). Georgia's Article 188 uses the year of manufacture. Ask your broker which document customs will use for your car.
Are hybrids and right-hand-drive cars taxed differently?
Yes. Article 188 cuts the 0–6-year rate by 60% for left-hand-drive hybrids, triples the rate in both age bands for right-hand-drive or converted cars, and sets 3,000 GEL for right-hand-drive electric cars (checked 20 Oct 2026). Estimate — confirm locally.
Does the FlipRadar calculator include Georgian excise?
No. The free max bid calculator is a USD worksheet with no customs fields. Take excise and import duty from rs.ge, add the fees, convert to USD, and put the total into its Title and registration line.
Sources
- Tax Code of Georgia, Art. 188 (current wording, Law No. 1477 of 01.04.2026), legali.ge: https://legali.ge/law/1043717/muxli-188/ (checked 20 Oct 2026)
- Official gazette, Tax Code of Georgia: https://matsne.gov.ge/ka/document/view/1043717 (checked 20 Oct 2026; the page didn't render the article text for our fetch)
- Revenue Service, Auto/Moto levy calculator: https://www.rs.ge/CarClearance-en
- doberi.ge, customs guide (import duty formula, fees, LHD EV): https://doberi.ge/en/auto/customs (accessed 19 Oct 2026)
- Revenue Service calculator output (import duty 130 / 135 GEL; fees): https://www.rs.ge/CarClearance-en (checked 20 Oct 2026)
- 49 CFR 565.15 (VIN model-year character): https://www.ecfr.gov/current/title-49/part-565/section-565.15 (checked 20 Oct 2026)
- 49 CFR 567.4 (certification label: month and year of manufacture): https://www.ecfr.gov/current/title-49/part-567/section-567.4 (checked 20 Oct 2026)
- National Bank of Georgia rate: https://nbg.gov.ge/en/monetary-policy/currency (2.5979, published 19 Oct 2026)