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As of January 1, 2026, tourists entering Georgia will be required to have mandatory health and accident insurance.
Tourists may be denied entry into Georgia if they do not have mandatory health and accident insurance.
By a resolution of the Government of Georgia, the rules and conditions for mandatory insurance have also been established, according to which the insurance policy coverage must be at least GEL 30,000.
On November 13, 2025, the Government of Georgia adopted the technical regulation on Plastic Materials and Articles Intended to Come into Contact with Food, which amended Government Decree No. 304 of June 8, 2022.
According to the regulation, from January 1, 2026, the production, import, and placing on the local market of plastic forks, knives, spoons, chopsticks, plates, straws, stirrers, and food containers, cups, and lids made of expanded polystyrene (EPS) are prohibited.
Food establishments are permitted to provide ready-to-eat food to consumers in disposable plastic containers and cups until July 1, 2026.
Related amendments were made to the Code of Administrative Offenses of Georgia, under which violation of the above requirements will result in a fine of GEL 1,000, and repeated violations will incur a fine of GEL 2,000.
On November 12, 2025, the Parliament of Georgia published amendments to the laws on the Business Ombudsman of Georgia, Personal Data Protection, and Combating Corruption which were officially adopted on December 17, 2025.
According to the amendments, as of January 1, 2026, the Office of the Business Ombudsman, the Anti-Corruption Bureau, and the Personal Data Protection Service are abolished.
The Business Ombudsman in office on December 31, 2025, assumed the role of adviser to the Minister of Economy and Sustainable Development of Georgia as of January 1, 2026, through which they will exercise the powers of the Business Ombudsman.
From March 2, 2026, the functions of the Anti-Corruption Bureau and the Personal Data Protection Service will be assumed by the State Audit Office.
On December 9, 2025, the Parliament of Georgia adopted amendments to the Law of Georgia on Mediation.
The amendments clarify that a court may enforce a mediation settlement agreement concluded as a result of private mediation on the basis of the parties’ agreement.
According to the amendments, the Supreme Court of Georgia may recognize and enforce an international mediation settlement agreement on the basis of the parties’ agreement.
Under the amendments, an Ethics Commission will be established within the Georgian Mediators Association, which will conduct disciplinary proceedings against a mediator in cases of violation of unified ethical standards.
On December 4, 2025, the Supreme Court of Georgia issued an important clarification regarding the statute of limitations applicable to principal and accessory claims (a claim that is closely connected to a principal claim and cannot exist independently without it).
According to the dispute, the claimant extended a loan to the defendant on the basis of a bank loan agreement.
The agreement provided for interest and a contractual penalty in the event of delayed payment of the loan.
The defendant failed to fully repay the loan within the contractual term.
In the initial claim, the claimant sought only recovery of the principal amount of the loan.
Subsequently, by an amended claim, the claimant additionally sought payment of the accrued interest and the contractual penalty.
The defendant contested the claim and invoked the statute of limitations with respect to the claim for the accrued interest and the penalty.
The courts of first instance and appeal held that since the claim for repayment of the principal amount (the principal claim) was not time-barred, the claims for interest and the contractual penalty (accessory claims) could not be considered time-barred either.
The Supreme Court disagreed with the lower courts and clarified that, notwithstanding the accessory nature of the claims for interest and the contractual penalty, the issue of their limitation period must be assessed independently from the principal claim.
Accordingly, the Supreme Court calculated the limitation period for the claims for interest and penalty starting from the date of filing the amended claim, deemed them time-barred, and annulled the decision of the Court of Appeal in this part.
On December 9, 2025, the Parliament of Georgia adopted, at first reading, a draft law introducing amendments to the Product Safety and Free Movement Code.
Under the amendments, the Ministry of Economy and Sustainable Development of Georgia will develop a national market surveillance strategy once every four years.
The amendments will apply to both domestically produced and imported products.
The market surveillance authority will be authorized to request the submission of a sample of any product in respect of which it has information or a reasonable suspicion that it poses a risk to human life, health, property, and/or the environment.
The market surveillance authority will be authorized to require an economic operator to suspend the sale, withdraw from the market, and/or destroy a hazardous product.
The draft law also provides for fines up to GEL 10,000 in cases of failure to comply with product safety–related obligations.
On December 1, 2025, the Government of Georgia approved a technical regulation establishing new requirements related to the composition, labeling, and designation of alcoholic beverages.
The requirements of the regulation do not apply to alcoholic beverages placed on the market before March 1, 2026.
The regulation establishes more specific rules for indicating the official name, geographical indication, and place of origin of alcoholic beverages, as well as for the designation of alcoholic beverages in the labeling of food products.
On November 26, 2025, the Parliament of Georgia adopted amendments to the Law of Georgia on Entrepreneurs.
Under the amendments, a public servant is allowed to be a member of the supervisory board of a company in which the state holds 50% or less of the shares.
Prior to the amendments, a public servant could only be a member of the supervisory board of a company in which the state held more than 50% of the shares.
The amendments were prompted by a real estate infrastructure development project in the territories of Gardabani and Gonio.
A related amendment was also introduced to the Law of Georgia on State Property.
On November 26, 2025, the Parliament of Georgia adopted amendments to the Law of Georgia on Facilitating the Prevention of Money Laundering and Terrorist Financing.
According to the amendments, all natural and legal persons are obliged to restrict access to funds and other property of persons sanctioned by the United Nations Security Council.
In the report to be submitted to the Financial Monitoring Service of Georgia, an accountable person must indicate information on the assets to which access has been restricted for a sanctioned person.
A chapter on administrative liability was added to the law, under which failure to comply with the obligations provided by the law will result in administrative liability: a warning for the first violation and, in the event of repeated violation, a fine of GEL 1,000.
The amendments will fully enter into force on March 1, 2026.
On November 26, 2025, the Parliament of Georgia adopted amendments to the Tax Code of Georgia.
The amendments relate to the provisions regulating excise rates and provide for an increase in the excise rate determined for certain tobacco products. In addition, the amendment determined a preferential excise rate on some locally produced tobacco products.
The change also affected the rules for calculating the excise duty on tobacco. In particular, prior to these amendments, excise tax on some tobacco products was calculated based on 30% of the market price of the product. Following the amendments the portion of the market price taken into consideration for excise calculations will be reduced to 20% for tobacco products in general and 15% for locally produced cigarettes.
On November 14, 2025, the Parliament of Georgia adopted amendments to the Tax Code of Georgia.
With the amendments the provisions regulating the Special Trade Zones and Organization of Markets (fairs) have been removed from the Tax Code of Georgia.
Among other amendments, a provision has been added to the transitional provisions of the Tax Code of Georgia, according to which dividends paid to enterprises from financial institutions in 2023 or subsequent periods are not taxed at the point of further redistribution. This amendment aims to eliminate the double taxation of the issued dividends.
On November 11, 2025, the Parliament of Georgia adopted the resolution concerning the ratification of updated reservations and notifications to be submitted by Georgia within the framework of the BEPS Multilateral Convention of the OECD (MLI).
On the basis of this Resolution, a notification was submitted to the OECD, which includes reservations of Georgia on the application of specific norms of the MLI and expresses the will to expand the scope of coverage of the MLI.
This notification is intended to apply the MLI to the international double taxation agreements signed by Georgia, which have not previously been covered by the MLI.
On October 30, 2025, the Personal Data Protection Service identified a violation by a company concerning access to an employee’s corporate email account.
The investigation found that the company retained access to the former employee’s corporate email account even after the termination of the employment relationship, without the employee’s explicit consent.
The company’s internal documents did not contain clear and understandable information regarding the company’s potential access to the email account or the rules for storing information contained therein.
The employee had been informed verbally only about the company’s potential access to the corporate email, which violated the principle of transparency.
The company was fined and instructed to clearly define rules regarding monitoring corporate emails and informing employees about data storage, in order to ensure full compliance with the principle of transparency.
