Georgia extends VAT exemption for certain older housing projects to 2033
The Revenue Service of Georgia reports that an amendment took effect on 16 October 2026. It extends the VAT exemption with the right of deduction under Article 309 to 1 January 2033, instead of 1 January 2029.
The exemption covers a specific group of projects tied to permits or approved design documentation as of 8 August 2008. All conditions of Article 309 must be met at the same time. The building must be wholly or partly residential and appear on the list set by law. The commissioning certificate must be issued before 1 January 2033.
The taxes and VAT FAQ covers the general rules for businesses in Georgia.
Sources: Source publication.










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