Starting from 1st January of 2017 the new rule of excise tax calculation launched. There is a significant increase of excise tax on the automobiles issued before 2005. The excise tax on the automobiles with right-hand side wheel also increased significantly and amounted to 3 times more than the same car with left-hand side wheel. Based on the structure of Georgian autopark, the above graph shows the excise tax on automobiles with 1.6, 1.8 and 3.2 engine. According to the new rule the lowest fee of excise tax is for the cars issued in 2010.