How can a tourist get a VAT refund (Tax Free) on purchases in Georgia?
Conditions, procedure and Revenue Service fees.
Short answer
A foreign tourist can get VAT back on goods from a Tax Free shop if the receipt is over 200 GEL excluding VAT and the goods leave within 3 months. On departure a Revenue Service officer checks the goods and stamps the special receipt, and the money is paid at a bank after passport control. A Revenue Service fee of 4% and a bank commission of 3% are deducted from the refund (as of the check date, 10 November 2026).
Why
- The refund is for foreign citizens only and only on goods, not services.
- The shop must be authorized by the Revenue Service, issue a special Tax Free receipt and display the Tax Free sign on its facade.
- The goods must leave Georgia in full and in undamaged packaging: packed goods are sealed with a sticker, and the bag may be opened only after the officer confirms the refund.
Details
The legal basis is Order No. 996 of the Minister of Finance (Chapter XIX). No refund is paid on perishable goods, vehicles, gold over 125 g that is not jewelry, precious stones, goods that need a special export permit (except cultural valuables with an export permit), and goods exempt from VAT under the Tax Code.
Procedure. Buy the goods in a shop with a Tax Free sign and ask for the special receipt (for goods with a serial number it lists the number or IMEI). Before leaving Georgia, show the Revenue Service officer the receipt, your passport, your air ticket (if flying) and the goods themselves. The officer inspects the goods, stamps the receipt and returns the original. After passport control, collect the refund at a bank: in cash immediately, or by bank transfer within 30 calendar days after you leave. At a seaport where passport control takes place on the vessel, the refund is collected after customs control.
Calculation: the refund is the 18% VAT on the goods minus a Revenue Service fee of 4% of the value excluding VAT, and the bank charges a further 3% commission on the refund amount. If you carry alcohol or other restricted goods, see the questions on what you cannot bring in and on gifts from Georgia.
Tip
Tell the cashier at the time of purchase that you need a Tax Free receipt, and do not open the sealed bag before the refund is confirmed. Keep the goods, receipt, passport and ticket within reach on departure so you can show them to the officer.
What may differ
Tax Free rules can change, so check the conditions at the shop and on rs.ge before buying. Goods exempt from VAT are excluded from the refund; both Article 168 and Articles 171–173 of the Tax Code are cited. A bank transfer takes up to 30 calendar days, while cash is paid immediately.
Common misconception
You can get VAT back on any purchase in any shop, including services.
What actually happens
The refund is for foreigners only, only on goods (not services), only from a shop authorized to issue Tax Free receipts, and only when the receipt is over 200 GEL excluding VAT.
People also ask
- How do I get a VAT refund in Georgia?
- What is the minimum amount for Tax Free in Georgia?
Sources
Conditions, fees and deadlines were checked on 10 November 2026. Confirm them on rs.ge before you buy.
Shopping and souvenirs questionsRelated questions
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Where can you buy spices in Tbilisi?
Spices in Tbilisi are easy to buy at Dezerter Bazaar, which sells Georgian spices, bay leaves and tkemali sauce, and vendors often invite you to taste before buying.
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What shops, chains and brands are there in Georgia?
Batumi's popular shopping destinations include Batumi Mall, Batumi Plaza, Metro City and Batumi Central, with clothing, cosmetics and jewellery stores and boutiques of Georgian and international designers.
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Is there McDonald's in Georgia, and what fast food is there?
McDonald's operates in Georgia and has an official Georgian website, so check addresses and opening hours with the chain itself.
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Which Georgian souvenirs should you bring home?
Visitors usually bring home churchkhela, spices, dried fruit, wine, kantsi drinking horns, clay tableware, carpets, traditional hats, minankari enamel jewelry and fridge magnets.