The monthly return and zero months in 2026

Who files every month

An individual entrepreneur with the small business status files a return for each calendar month. The Tax Code sets the deadline in Article 93(1^1): the return is filed and the tax paid not later than the 15th day of the month that follows the accounting month.

When the 15th falls on a Saturday, a Sunday or a public holiday, the deadline moves to the end of the next business day (Article 3(6), with Article 3(2) naming the non-business days). The return for October 2026 is a good example. The 15th of November 2026 is a Sunday, so the deadline is Monday, 16 November.

There is also a micro business status, for gross income of up to GEL 30,000 in a calendar year (Article 84(1)). A micro business pays no income tax (Article 86). This post is about the small business status.

The rate

Article 90(1) taxes the taxable income of a small business at 1 percent. Article 90(2) sets 3 percent instead once the gross income of the calendar year has exceeded GEL 500,000. The higher rate starts at the beginning of the month in which the excess was recorded, runs to the end of that calendar year, and applies to the whole taxable income of each of those months. So it is not only the part above the limit that is taxed at 3 percent. If you pass the limit in August, all of August is taxed at 3 percent, and so is every month after it until December. The same paragraph of Article 90(2) sets a higher limit of GEL 700,000 for wine tourism and agro tourism operators; Kvitiko does not model it and applies GEL 500,000 to everyone.

Line 15 carries the year

The monthly return on rs.ge has a line 15. As the rs.ge form shows it (we checked it on 30 October 2026), line 15 is the small-business income since 1 January, added up month by month, with the current month included. It is the one figure on the return that depends on earlier months.

The lines around it work like this on the same form:

• Line 16 is the rate for the month, 1 or 3 percent. The form sets it from line 15: 3 when line 15 is above 500,000, otherwise 1.
• Line 17 is the taxable income of the month.
• Lines 18, 19 and 20 split that income by how it was paid: through a cash register, through a POS terminal, or by non-cash payment.
• Line 26 is the income tax due, worked out from line 17 and the rate on line 16.

A payment in a foreign currency counts in lari. Kvitiko converts each payment at the official rate of the National Bank of Georgia for the day the payment was received. The same payment can be worth slightly different amounts on different days, so the date matters.

For example, a month with 10,000 lari of taxable income and a cumulative income well below the limit has a tax of 100 lari. The same month taxed at 3 percent would be 300 lari. That is why a wrong line 15 matters, and why the post on starting mid-year is about getting it right.

A month with no income

Since 7 March 2026 there is no implicit zero return. The portal does not infer one, and a month with no filing counts as a violation, even when the turnover was zero.

The rule is easiest to state by the due date. It applies to every return whose due date falls on or after 7 March 2026. The first one is the return for February 2026, which was due in mid-March 2026. Returns for January 2026 and earlier are outside it.

The source of the rule is the 2026 amendment to Order No. 999 of the Minister of Finance. The order itself dates from 31 December 2010, and its annex 2 is the instruction on the declaration of micro and small business. matsne publishes the order only as it was first adopted, so we cannot link the amended text. The date of 7 March 2026 is the date we have recorded for the amendment. Check the current text of the order before you rely on it.

A zero return is an ordinary return with zero in the income lines. rs.ge requires line 20, the non-cash income, to be filled, so it holds a 0. Line 15 still carries the year’s total so far: in March a zero month keeps the total of January and February, it does not reset to zero.

What Kvitiko does with it

Kvitiko drafts the month from the payments you recorded, at the National Bank rate of each payment’s date, and shows the figures, the tax and the deadline. A month without payments is drafted as a zero return in the same way. Nothing is filed until you approve it, and you pay rs.ge from your own bank. Reminders arrive before each deadline by email, Telegram or your calendar.

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