Georgia: Amended excise duty rates, calculation rules for tobacco products
Effective January 1, 2026
Georgia in late November 2025 published amendments to the fixed component of excise duty rates for tobacco products, effective January 1, 2026.
The fixed excise duty is set at GEL 1.30 per 20 cigarettes for domestically produced cigarettes up to 35 million packs, while excess and imported cigarettes are subject to a fixed rate of GEL 2.75 per 20 cigarettes. Capsules are taxed at a fixed rate of GEL 2.70.
Excise duties on tobacco products in Georgia consist of both fixed and variable components (the latter based on retail price).
For more information, contact a KPMG tax professional in Georgia:
Mikheil Khvedelidze | mkhvedelidze@kpmg.com