No tourist tax, and the tourism law has not introduced registration of accommodation

Amendments to the Law on Tourism (Law 1630, since June 1, 2026) introduced mandatory registration in the National Tourism Administration database only for guides, tour operators and travel agents; according to the explanatory note, the law introduces no taxes or fees. There is no act or bill on a tourist tax. The fixed tax regime for short letting one’s own home applies until January 1, 2028 (turnover up to GEL 100,000 in 12 months, no VAT, on application).

What this changes in the calculation

Nothing; there is no charge on guests.

Source: Matsne (Legislative Herald of Georgia)
Status: verified
Published: November 1, 2026

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