Georgia Accounting Calendar 2025: Tax Deadlines & Filing Dates
Missing tax deadlines in Georgia results in penalties and interest. This comprehensive calendar covers all key filing dates for 2025 so you can plan ahead and stay compliant.
Monthly Deadlines
These deadlines apply every month:
| Day | Obligation | Who |
|---|---|---|
| 15th | VAT Declaration & Payment | VAT-registered entities |
| 15th | Withholding Tax on Salaries | All employers |
| 15th | Pension Contributions | Employers (for employees born 1974+) |
| 15th | Distributed Profit Tax | Companies paying dividends |
| 15th | Micro/Small Business Tax | Micro (1%) and Small (1-3%) businesses |
Note: If the 15th falls on a weekend or holiday, the deadline moves to the next business day.
Quarterly Deadlines
| Quarter | Deadline | Obligation |
|---|---|---|
| Q1 (Jan-Mar) | April 15 | Property Tax Advance (if applicable) |
| Q2 (Apr-Jun) | July 15 | Property Tax Advance |
| Q3 (Jul-Sep) | October 15 | Property Tax Advance |
| Q4 (Oct-Dec) | January 15 | Property Tax Advance |
Annual Deadlines
Tax Declarations
| Deadline | Obligation | Details |
|---|---|---|
| April 1 | Annual Profit Tax Declaration | For previous year; all LLCs and JSCs |
| April 1 | Annual Property Tax Declaration | All entities owning taxable property |
| April 1 | Annual Income Tax Declaration | Individual Entrepreneurs (IEs) |
Financial Reporting (SARAS)
| Entity Category | Deadline | Audit Required? |
|---|---|---|
| Large Entities | June 30 | Yes |
| Medium Entities | June 30 | Yes (from 2025) |
| Small Entities | September 30 | No |
| Micro Entities | October 31 | No |
2025 Calendar Overview
January 2025
- 15th: December VAT, payroll taxes, pension contributions
- 15th: Q4 property tax advance
February 2025
- 15th: January VAT, payroll taxes, pension contributions
March 2025
- 15th: February VAT, payroll taxes, pension contributions
April 2025
- 1st: Annual profit tax declaration (2024)
- 1st: Annual property tax declaration (2024)
- 1st: Annual income tax declaration for IEs (2024)
- 15th: March VAT, payroll taxes, pension contributions
- 15th: Q1 property tax advance
May 2025
- 15th: April VAT, payroll taxes, pension contributions
June 2025
- 15th: May VAT, payroll taxes, pension contributions
- 30th: SARAS filing for large and medium entities (2024)
July 2025
- 15th: June VAT, payroll taxes, pension contributions
- 15th: Q2 property tax advance
August 2025
- 15th: July VAT, payroll taxes, pension contributions
September 2025
- 15th: August VAT, payroll taxes, pension contributions
- 30th: SARAS filing for small entities (2024)
October 2025
- 15th: September VAT, payroll taxes, pension contributions
- 15th: Q3 property tax advance
- 31st: SARAS filing for micro entities (2024)
November 2025
- 15th: October VAT, payroll taxes, pension contributions
December 2025
- 15th: November VAT, payroll taxes, pension contributions
Penalties for Late Filing
Late Tax Payment: 0.05% interest per day
Late Declaration: Fixed penalties ranging from 50-500 GEL depending on entity size and violation
Late SARAS Filing: Warnings and potential fines
Tips for Staying Compliant
Set Calendar Reminders: Mark all deadlines at least one week in advance.
Maintain Monthly Closing: Don't wait until deadlines—close books monthly.
Automate Payroll: Use software to calculate and track payroll obligations.
Work with Professionals: An accountant ensures nothing falls through the cracks.