Issue 87: New Excise Tax Rule for Automobiles

Excise tax on automobiles by year, engine (1.6; 1.8; 3.2) and wheel

Starting from 1st January of 2017 the new rule of excise tax calculation launched. There is a significant increase of excise tax on the automobiles issued before 2005. The excise tax on the automobiles with right-hand side wheel also increased significantly and amounted to 3 times more than the same car with left-hand side wheel. Based on the structure of Georgian autopark, the above graph shows the excise tax on automobiles with 1.6, 1.8 and 3.2 engine. According to the new rule the lowest fee of excise tax is for the cars issued in 2011.

The detailed information about excise tax you can see on the following graph.

 Custom fee on automobiles (Excise + custom fee)

The structure of Georgian autopark by age of the automobiles, 2015

Based on the the structure of Georgian autopark in 2015, 91% of the automobiles are 10 or more years old. Among them 45% are more than 20 years old.