Georgia has published Law No. 1061-IVМС-XIМП of 12 November 2025 in the Official Gazette, containing various amendments to the Georgian Tax Code. The main amendments are summarized as follows:

• The provisions on Special Trade Zones and Market Organizations are abolished/removed;
• The deadline for Country-by-Country (CbC) reports is clarified as 12 months after the end of the reporting fiscal ye…