Quick facts
| Parameter | Details |
|---|---|
| Frequency | Monthly |
| Filing and payment deadline | By the 15th of the following month |
| With zero turnover | Filing is still mandatory |
| When tax arises | Only in a month with a distribution |
| Annual profit tax return | Does not exist for an ordinary LLC |
| Where to file | Personal cabinet on rs.ge |
| Late payment interest | 0.05% per day on the unpaid amount |
Why the declaration is monthly
Georgia applies the Estonian model: profit tax arises not at year end but at the moment of a specific transaction that the law treats as a distribution. The reporting period here is a calendar month.
That drives the reporting logic. The company reports for every month: if a distribution occurred, the return shows tax due; if not, it shows an absence of taxable transactions. How the model itself works, and why the base is calculated this way, is covered in the article on profit tax.
An annual profit tax return, due before 1 April with quarterly advance payments, does exist, but it belongs to the old profit-based system taxed at 20%. Only specific categories remain on it: banks, credit unions, microfinance organisations, lenders, and gambling businesses. It does not apply to an ordinary LLC.
The nil return is mandatory
This is where companies most often get caught.
Inactivity does not remove the filing obligation. A return is filed for every month, including months with no revenue and no distributions. Since 7 March 2026 the requirement to file the monthly return even at zero turnover has been made explicit.
The reasoning that "the company is dormant, so there is nothing to report" does not hold. Failure to file is itself a breach, regardless of whether any tax is due.
What the declaration reports
The return covers transactions the law treats as profit distribution for the reporting month:
- dividends paid
- expenses unconnected to the company's economic activity
- gratuitous supplies of goods and services
- representation and other expenses above statutory limits
If none of these occurred during the month, the return is filed with nil figures.
The other reporting cycles
The monthly profit tax return is not the only filing a company makes. Running alongside it:
VAT. If the company is VAT-registered, a VAT return is filed monthly, separately from the profit tax return. Registration becomes mandatory once turnover on taxable transactions exceeds 100,000 GEL over any 12 consecutive months.
Payroll taxes. With employees on the books, withheld income tax and pension contributions are declared monthly.
Financial statements. This is a separate obligation governed by accounting law rather than the Tax Code. Financial statements are filed with the Service for Accounting, Reporting and Auditing Supervision by 1 October. What has to be filed depends on the size category the company falls into.
That last item is often overlooked, because it sits outside the tax calendar.
What missing a deadline costs
Two kinds of sanction, accruing independently of each other.
Failure to file carries a penalty. It arises from the missing return itself, even where no tax was due. That is exactly why nil returns matter.
Late payment accrues interest of 0.05% per day on the unpaid amount, from the first day of delay.
The practical conclusion: if the money to pay is not available right now, file on time anyway. That closes the first breach and leaves only the second.
How to file
Filing goes through the personal cabinet on rs.ge. Access is created automatically when the company is registered, with the login and password sent by SMS to the number given at registration. What to do with the cabinet immediately after registration, before the first return falls due, is covered in the article on first steps.
Filing correctly requires consistent bookkeeping through the month. With monthly reporting, reconstructing data after the fact is particularly awkward: an error propagates into every subsequent period.
Is an LLC's declaration in Georgia annual or monthly?
Monthly. An ordinary LLC on the Estonian model files a profit tax return by the 15th of every month. It has no annual profit tax return.
What about the 1 April deadline then?
The annual return due before 1 April belongs to the old profit-based system taxed at 20%, which now covers only banks, credit unions, microfinance organisations, lenders, and gambling businesses. It does not apply to an ordinary LLC. Separately, 1 April is also the deadline for an individual's personal income declaration, which is a different obligation.
Do I file if there was no distribution?
Yes. A return is filed for every month, including months with no revenue and no distributions. Failure to file is a breach regardless of the tax amount.
When exactly does tax arise?
In the month a distribution, or a transaction treated as one, takes place. In other months the return is filed with nil figures.
What is due by 1 October?
Financial statements filed with the Service for Accounting, Reporting and Auditing Supervision. This obligation comes from accounting law and is separate from tax reporting. Its scope depends on the company's size category.
How does an LLC's return differ from an IE's?
An LLC reports transactions treated as profit distribution, monthly. An individual entrepreneur on Small Business status reports turnover monthly, while on the standard regime they file an annual personal income declaration by 1 April. Different bases, different forms, different obligations.