Guide · 3 min read · Updated 8 October 2026
VAT in Georgia: how to add, remove and check 18% VAT
Georgia’s standard VAT rate (დღგ) is 18%. Adding it is easy; taking it back out of a price that already includes it is where most people go wrong. This guide gives the two formulas, worked examples you can check against, and the details that matter on an invoice.
The basics
VAT is a tax added to the price of goods and services. The standard rate in Georgia is 18%. A business that is registered as a VAT payer adds it to its invoices and passes it on to the state, after deducting the VAT it paid on its own purchases.
Registration is required once taxable turnover passes a threshold (100,000 ₾ over twelve months at the time of writing), and a smaller business can register voluntarily. Some supplies are exempt or taxed at 0%, for example most exports. Rules change, so for your own case check with the Revenue Service (rs.ge) or your accountant.
A business that is not registered for VAT does not add VAT to its prices. If a seller charges you 18% VAT, the invoice should show their VAT registration.
Adding VAT to a net price
Multiply the price without VAT by 1.18. The VAT is the difference.
| Net price | VAT (18%) | Total with VAT |
|---|---|---|
| 100.00 ₾ | 18.00 ₾ | 118.00 ₾ |
| 250.00 ₾ | 45.00 ₾ | 295.00 ₾ |
| 1,000.00 ₾ | 180.00 ₾ | 1,180.00 ₾ |
| 49.90 ₾ | 8.98 ₾ | 58.88 ₾ |
Taking VAT out of a total
When the price already includes VAT, divide it by 1.18 to get the net price. Do not subtract 18% from the total: 18% of 118 is 21.24, which gives 96.76 ₾, and that is wrong. The correct net price is 100 ₾, because the 18% was calculated on the net price, not on the total.
| Total with VAT | Net price | VAT inside |
|---|---|---|
| 118.00 ₾ | 100.00 ₾ | 18.00 ₾ |
| 295.00 ₾ | 250.00 ₾ | 45.00 ₾ |
| 500.00 ₾ | 423.73 ₾ | 76.27 ₾ |
| 59.00 ₾ | 50.00 ₾ | 9.00 ₾ |
A shortcut for the VAT alone: multiply the VAT-inclusive total by 18/118, which is about 15.25%. For 500 ₾ that is 76.27 ₾.
100 + 18% = 118VAT calculator (18%)Add VAT to a price or take it out of a VAT-inclusive price. Georgian 18% by default, any other rate too. Net, VAT and gross, instantly.Rounding and invoices
Round to the tetri (0.01 ₾) and make sure net price + VAT = total. Tiny differences appear if you round each line and the total separately. Pick one method for the whole invoice and keep to it; the VAT calculator rounds so the three figures always add up exactly.
A good invoice shows the net amount, the VAT amount and the total separately, and many companies also write the total in words. The number to Georgian words tool turns an amount such as 1,180.00 ₾ into Georgian text.
125 → ას ოცდახუთიNumber to Georgian wordsWrite any number out in Georgian words, including amounts in lari and tetri for invoices and contracts. 2025 → ორი ათას ოცდახუთი.VAT is not the same as income tax
VAT is added to prices. A salary is taxed differently: the employee pays a 2% pension contribution and 20% income tax, as explained in Salary after tax in Georgia. If you want a quick percentage of anything else, use the percentage calculator.
Frequently asked questions
What is the VAT rate in Georgia?
The standard rate is 18%. Some goods and services are exempt or zero-rated; the Revenue Service explains which.
How do I get the net price from a price with VAT?
Divide by 1.18. For example 118 ₾ ÷ 1.18 = 100 ₾.
How much VAT is in a 100 ₾ price that includes VAT?
15.25 ₾, because 100 ÷ 1.18 = 84.75 ₾ net and 100 − 84.75 = 15.25.
Can I use other rates?
Yes. The calculator defaults to Georgia’s 18% but you can switch to any other rate.