The number of appeals submitted to Georgia’s Tax Dispute Resolution Council decreased significantly in 2025, according to the latest annual report from the Ministry of Finance. The decline affected all major indicators, including registered cases, hearings held and the total value of disputed amounts.
Throughout 2025, the council received 1,671 appeals - a notable drop from 2,547 appeals in 2024. The downward trend is also reflected in other areas. Only 64 council hearings were conducted during the year, the lowest level recorded in recent years. For comparison, 80 hearings took place in 2021, 72 in 2022, 73 in 2023, again 72 in 2024, and just 64 in 2025.
The total amount of disputed tax claims fell sharply as well, standing at GEL 720 million in 2025. This figure remains far below the 2021 peak of GEL 1.8 billion. The council issued decisions in 1,521 cases, which is also fewer than in the previous three years.
Despite the decrease in volume, the success rate for complainants remained low. According to the report, 73% of appeals (1,115 cases) were rejected, while only 18% (276 cases) were fully or partially upheld. The remaining 9% were left unreviewed due to various procedural issues.
Most disputes continue to originate from the private sector: 67% of complainants were limited liability companies, while 30% were individuals or sole proprietors. Joint-stock companies accounted for just 2% of all appeals. The report reflects the council’s activity and performance throughout the 2025 calendar year.
