In January–September 2026, Georgia's budget revenues from excise tax on passenger cars reached 259.9 million lari, compared to 243.5 million lari a year earlier. Thus, collections increased by 16.4 million lari, or 6.7%, despite a reduction in car imports. In September, the treasury received 21.3 million lari from this tax.
The largest monthly revenues in the period under review occurred in July — 39.8 million lari. In June, the budget received 36.7 million lari, in March — 33.8 million, and in August — 32.7 million lari. The dynamics were influenced by changes in car taxation rules during customs clearance, which came into force on April 2, 2026.
According to the new rates, the excise tax on cars older than six years increased from 0.8 to 4.5 lari for each cubic centimeter of engine volume — a 5.6-fold increase. The changes also affected certain categories of cars manufactured between 2020 and 2023. The increased tax burden allowed for higher budget revenues even amidst declining car imports.