In 2025, the Georgian state budget received GEL 328.7 million from the excise tax on car imports, covering 171,787 vehicles, according to the Ministry of Finance. On average, the excise tax per vehicle last year amounted to GEL 1,913.
Historical data shows fluctuations in excise tax revenues over the past decade:
2025: 328.7 million GEL
2024: 283.3 million GEL
2023: 335.1 million GEL
2022: 223.1 million GEL
2021: 185.4 million GEL
2020: 139.9 million GEL
2019: 117.6 million GEL
2018: 123.3 million GEL
2017: 108.8 million GEL
2016: 110.6 million GEL
2015: 117.2 million GEL
Starting April 1, 2026, new excise rates will apply to imported vehicles. The changes aim to reduce imports of older cars, encourage the modernization of Georgia’s car fleet, and lower environmental impact. The new rates (per cubic centimeter) are as follows:
1–2 years old: 1.5 GEL (no change)
3 years old: 1.4 → 1.5 (+7%)
4 years old: 1.2 → 1.5 (+25%)
5 years old: 1.0 → 1.5 (+50%)
6 years old: 0.8 → 1.5 (+88%)
Over 6 years: 0.8 → 4.5 (+560%)
According to the explanatory note of the draft law, a significant portion of imported cars in Georgia are older than six years, which negatively affects air quality, road safety, and energy efficiency. The current excise system does not provide sufficient incentives for importing newer vehicles.
While the increase in excise rates for older cars may reduce their imports, part of the market may shift toward newer vehicles, potentially offsetting the loss in revenue. However, no official estimate has yet been provided regarding the exact impact of these changes on state budget revenues.
