Sources: National Statistics Office of Georgia (geostat.ge), Law of Georgia No. 1477 of 1 April 2026 amending the Tax Code (matsne.gov.ge), Service Agency of the Ministry of Internal Affairs (sa.gov.ge). Information checked on 29 September 2026.
Cars are Georgia's main foreign trade commodity. According to Geostat, in January–October 2025 passenger cars ranked first in the country's imports ($3.15 billion, 21% of all imports) and in its exports ($2.29 billion, 39.2% of all exports). Here is why buying a car here pays off and when the advantage disappears.
Lots of cars, lots of choice
The main supplier is the USA: in the first 10 months of 2025 it shipped 151,722 passenger cars worth $1.88 billion to Georgia, about $12,400 per car in customs value on average (our calculation from Geostat data). In the same period of 2024 the figure was 124,758 cars. A large inflow means wide choice and competition between sellers.
Excise depends on the engine and age, not the price
When a passenger car is imported into Georgia, excise is calculated from engine displacement and age. Since 2 April 2026 the rates are:
- cars up to and including 6 years old — 1.5 GEL per 1 cc;
- older than 6 years — 4.5 GEL per 1 cc;
- left-hand drive hybrids up to 6 years old — 60% lower rate;
- right-hand drive, including converted cars — three times the rate;
- right-hand drive electric car — 3,000 GEL.
Age is the difference between the year the customs declaration is registered and the year the car was built.
Excise examples:
- a 2022 car with a 2.0 L engine imported in 2026 (4 years old): 2,000 × 1.5 = 3,000 GEL;
- the same car built in 2018 (8 years old): 2,000 × 4.5 = 9,000 GEL;
- a 2023 hybrid with a 2.5 L engine: 2,500 × 1.5 × 0.4 = 1,500 GEL.
The price of the car does not affect the excise, so an expensive car with a small engine is taxed the same as a cheap one with the same engine. VAT is also paid at customs clearance on top of the excise. The official customs calculator of the Georgia Revenue Service shows the exact amount for a specific car.
Cars for re-export are not customs-cleared
If a car is bought to be taken out of Georgia, it does not have to be customs-cleared here, as the Service Agency FAQ states directly. A transit plate is issued for leaving the country; for export or re-export it costs 150 GEL. For a buyer from another country this means Georgian excise does not have to be paid if the car has not yet been cleared in Georgia and leaves without clearance. How to arrange this is explained in our article on buying a car and taking it out of Georgia.
When Georgia is not cheaper
- Right-hand drive. Registering one in Georgia triples the excise, and a car first registered after 1 January 2018 with a converted steering wheel will not pass the periodic inspection.
- Old cars with big engines. For a car older than 6 years with a 3.5 L engine the excise alone is 3,500 × 4.5 = 15,750 GEL.
- Your own country's rules. Import duties and fees at home still apply. Check them with your country's customs before buying.
What to check before buying
- A Service Agency certificate of the car's legal status: arrest, pledge, wanted status, temporary registration or zero customs clearance (from 30 GEL). More in our article on car re-registration in Georgia.
- The car's history by VIN on our VIN check page.
- Inspection dates if the car stays in Georgia, in our article on vehicle inspection.
Browse car listings in Georgia.