Beginning January 1, 2026, Georgia has increased the excise tax on imported cigarettes. The excise stamp, which previously cost 1.9 GEL, has now risen to 2.75 GEL.
Additionally, a special quota will apply for local cigarette producers. The first 35 million packs will be taxed at a reduced excise rate, while all production beyond this threshold will be subject to the standard 2.75 GEL excise tax.
There are also changes to the ad valorem (percentage-based) excise tax:
- For locally produced cigarettes: 15% of the retail value
- For imported tobacco products: 20% of the retail value
According to the Revenue Service, in the first eight months of 2025, a total of 281 million cigarette packs received excise stamps in Georgia:
- 263 million packs were imported cigarettes
- 18.1 million packs were locally produced
In 2024, the government collected:
- 63 million GEL in excise tax from locally produced cigarettes
- 1.15 billion GEL from imported cigarettes
It is also important to note that Parliament has extended the import tariff relief on raw tobacco for local tobacco producers until 2028, providing additional support for the domestic industry.
