Georgia has published Law No. 1061-IVМС-XIМП of 12 November 2025 in the Official Gazette, containing various amendments to the Georgian Tax Code. The main amendments are summarized as follows:
- The provisions on Special Trade Zones and Market Organizations are abolished/removed;
- The deadline for Country-by-Country (CbC) reports is clarified as 12 months after the end of the reporting fiscal year, instead of a fixed deadline of 31 December;
- Several provisions granting tax exemptions related t…