Hybrid customs duty in Georgia from 2027: why a 2020 car gets 5 times dearer

Customs duty on a hybrid car in Georgia rests on two concessions, and both are tied to the car's age. From 1 January 2027 every 2020 hybrid crosses that age line, and its customs bill rises roughly fivefold. Here is where the jump comes from and what it means on specific models.

How excise is calculated on a hybrid

Under article 188 of the Tax Code, excise on a passenger car depends on engine size and age: 1.5 GEL per cubic centimetre from 0 to 6 years (6 inclusive), 4.5 GEL from year 7. A left-hand-drive hybrid in the same 0 to 6 window gets a 60 percent reduction, so it pays 0.6 GEL per cubic centimetre.

In year seven both concessions vanish at once: the hybrid discount and the low rate. The step from 0.6 to 4.5 GEL is a 7.5x jump on excise, and about 5x on the total bill once the fixed fees are added.

The year is counted by calendar

Age is the current year minus the model year. A 2020 car is 6 years old through all of 2026 and still clears at the reduced rate on 31 December. On 1 January 2027 it is 7. Months and days do not count, only the year.

What it costs on real models

All figures come from the proauto.ge [customs calculator](/en/customs-calculator), for left-hand-drive cars, fees included.

The same line makes a petrol car 2.7x dearer and a hybrid 5x dearer, because the hybrid loses two concessions at once.

Who it affects

Only cars that have not been cleared yet. Nothing changes for a car that is already cleared and registered. If a 2020 hybrid is still in a bonded warehouse or on its way from an auction, the clearance date before December is a matter of money.

Right-hand-drive hybrids

A right-hand-drive hybrid from the Japanese market gets no 60 percent concession and its excise is tripled. For such a car the 2027 line is less sharp, because it had no discount in 2026 either.

Frequently asked questions

How much does a 2020 hybrid cost to clear in 2027?

It depends on engine size: about 7,700 GEL for a 1.6 Niro, about 11,840 GEL for a 2.5 Camry hybrid. The exact figure is in the calculator.

Up to what age does the hybrid concession apply?

Up to and including 6 years. From year seven a hybrid is taxed like a petrol car, at 4.5 GEL per cubic centimetre.

Does the line affect a 2021 hybrid?

Not in 2027: it is 6 years old then and keeps the concession. Its line is 1 January 2028.

Source: Tax Code of Georgia, article 188.