BEHIND THE NUMBERS
How this calculation works
Worked example
A six-year-old 2000 cm³ car has GEL 3,000 excise and 2000 × 0.05 × 1.30 = 130 duty. VAT is zero; 480 entered fees bring the total to 3,610.
Example result: GEL 3,610.00
Check the transport timeline first
The April 2026 amendment contains exceptions for vehicles whose transport or registration had already begun. The declaration date alone does not prove which scale applies; select this model only after ruling out a transitional case.
Age changes the excise sharply
A 2020 car declared in 2026 is six years old for this calculation. A 2019 car is seven, moving from 1.50 to 4.50 GEL per cubic centimetre. Purchase price does not enter these particular excise and duty formulas.
Assumptions and rounding
- Ordinary code 8703 passenger car, without a statutory transitional rule.
- Hybrid relief requires original left-hand drive and age no more than six.
Questions about this calculator
Does a converted steering wheel avoid the multiplier?
No. The amendment includes converted steering arrangements in the triple-rate treatment.
Is import VAT added at 18%?
No. The Tax Code exempts imports of passenger cars classified under code 8703 from VAT.