{"id":16226,"date":"2026-08-10T16:06:16","date_gmt":"2026-08-10T13:06:16","guid":{"rendered":"https:\/\/residence-estate.ge\/?p=16226"},"modified":"2026-08-10T17:42:21","modified_gmt":"2026-08-10T14:42:21","slug":"property-taxes-in-georgia-what-you-need-to-know-before-buying","status":"publish","type":"post","link":"https:\/\/residence-estate.ge\/cs\/guides\/property-taxes-in-georgia-what-you-need-to-know-before-buying\/","title":{"rendered":"Dan\u011b z nemovitost\u00ed v Gruzii"},"content":{"rendered":"<p>Gruzie nem\u00e1 jednotnou univerz\u00e1ln\u00ed \u201eda\u0148 z nemovitost\u00ed\u201c \u2013 tento pojem zahrnuje n\u011bkolik r\u016fzn\u00fdch povinnost\u00ed, z nich\u017e ka\u017ed\u00e1 vznik\u00e1 v konkr\u00e9tn\u00ed f\u00e1zi: p\u0159i koupi nemovitosti, v obdob\u00ed vlastnictv\u00ed, p\u0159i z\u00edsk\u00e1v\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu a p\u0159i prodeji. Da\u0148ov\u00e9 zat\u00ed\u017een\u00ed z\u00e1vis\u00ed na statusu vlastn\u00edka, typu nemovitosti, celkov\u00e9m p\u0159\u00edjmu jeho rodiny, zp\u016fsobu vyu\u017eit\u00ed nemovitosti a d\u00e9lce vlastnictv\u00ed. Pro zahrani\u010dn\u00ed kupuj\u00edc\u00ed neexistuje samostatn\u00e1 \u201eda\u0148 pro nerezidenty\u201c zalo\u017een\u00e1 pouze na st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti, av\u0161ak da\u0148ov\u00fd status ovliv\u0148uje slo\u017een\u00ed zohled\u0148ovan\u00fdch p\u0159\u00edjm\u016f a m\u016f\u017ee v\u00e9st ke vzniku da\u0148ov\u00fdch povinnost\u00ed sou\u010dasn\u011b ve dvou zem\u00edch.<\/p>\n\n\n\n<p><em>Informace byly ov\u011b\u0159eny a aktualizov\u00e1ny k srpnu 2026. Konkr\u00e9tn\u00ed sazby a lh\u016fty doporu\u010dujeme porovnat s platn\u00fdm zn\u011bn\u00edm. <a href=\"https:\/\/www.matsne.gov.ge\/ru\/document\/view\/1043717\" rel=\"nofollow noopener\" target=\"_blank\">da\u0148ov\u00e9ho z\u00e1kon\u00edku st\u00e1tu Georgia<\/a> a ofici\u00e1ln\u00edmi materi\u00e1ly da\u0148ov\u00e9ho \u00fa\u0159adu.<\/em><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Stru\u010dn\u00e1 odpov\u011b\u010f.<\/strong> N\u00e1kup <a class=\"wpil_keyword_link\" href=\"\/cs\/objects-type\/flats\/\" target=\"_blank\" rel=\"noopener\" title=\"Byty\" data-wpil-keyword-link=\"linked\" data-wpil-monitor-id=\"41\">byty v Gruzii<\/a> sama o sob\u011b obvykle nen\u00ed spojena se samostatnou dan\u00ed z p\u0159evodu vlastnick\u00e9ho pr\u00e1va. Po koupi mohou majiteli vzniknout povinnosti v podob\u011b ro\u010dn\u00ed dan\u011b z nemovitosti, dan\u011b z pozemk\u016f, dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu, dan\u011b p\u0159i prodeji nemovitosti a v n\u011bkter\u00fdch podnikatelsk\u00fdch situac\u00edch tak\u00e9 DPH. Konkr\u00e9tn\u00ed da\u0148ov\u00e1 povinnost z\u00e1vis\u00ed na p\u0159\u00edjmech rodiny, typu nemovitosti, zp\u016fsobu jej\u00edho vyu\u017eit\u00ed a d\u00e9lce vlastnictv\u00ed. Podrobn\u00e9 da\u0148ov\u00e9 sazby najdete v tabulce n\u00ed\u017ee.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Tento materi\u00e1l m\u00e1 pouze informativn\u00ed charakter. Da\u0148ov\u00e9 dopady konkr\u00e9tn\u00ed transakce z\u00e1vis\u00ed na statusu vlastn\u00edka, \u00fa\u010delu nemovitosti, slo\u017een\u00ed rodiny, zdroji p\u0159\u00edjm\u016f a skute\u010dn\u00e9m zp\u016fsobu vyu\u017eit\u00ed nemovitosti.<\/strong><\/p>\n\n\n\n<p>Toto je obecn\u00fd p\u0159ehled pro fyzick\u00e9 osoby. Da\u0148 z nemovitosti, komer\u010dn\u00ed n\u00e1jem, pron\u00e1jem na denn\u00ed b\u00e1zi, vlastnictv\u00ed prost\u0159ednictv\u00edm spole\u010dnosti a nestandardn\u00ed transakce se vypo\u010d\u00edt\u00e1vaj\u00ed samostatn\u011b.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Situace<\/th><th>M\u00edra nebo spot\u0159eba<\/th><\/tr><\/thead><tbody><tr><td>Koup\u011b bytu fyzickou osobou<\/td><td>Zvl\u00e1\u0161tn\u00ed da\u0148 z p\u0159evodu vlastnick\u00e9ho pr\u00e1va se obvykle neplat\u00ed<\/td><\/tr><tr><td>Registrace vlastnictv\u00ed<\/td><td>150 GEL za 4 pracovn\u00ed dny, 270 GEL za 1 pracovn\u00ed den nebo 350 GEL v den pod\u00e1n\u00ed \u017e\u00e1dosti<\/td><\/tr><tr><td>P\u0159\u00edjem rodiny nep\u0159esahuje 40 000 GEL<\/td><td>Majetek, s v\u00fdjimkou pozemk\u016f, je osvobozen od dan\u011b, pokud existuje n\u00e1rok na da\u0148ovou \u00falevu<\/td><\/tr><tr><td>P\u0159\u00edjem rodiny p\u0159esahuje 40 000 GEL, ale nedosahuje 100 000 GEL<\/td><td>0,05\u20130,21 TP415T tr\u017en\u00ed hodnoty majetku<\/td><\/tr><tr><td>P\u0159\u00edjem rodiny \u010din\u00ed 100 000 GEL a v\u00edce<\/td><td>0,8\u20131% tr\u017en\u00ed hodnoty majetku<\/td><\/tr><tr><td>Dlouhodob\u00fd pron\u00e1jem byt\u016f k bydlen\u00ed<\/td><td>5% z p\u0159\u00edjm\u016f bez ode\u010dten\u00ed v\u00fddaj\u016f<\/td><\/tr><tr><td>Prodej bytov\u00e9ho objektu p\u0159ed uplynut\u00edm lh\u016fty pro uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed<\/td><td>5% ze zdaniteln\u00e9ho p\u0159ebytku<\/td><\/tr><tr><td>Prodej po v\u00edce ne\u017e dvou letech vlastnictv\u00ed<\/td><td>Je mo\u017en\u00e9 osvobozen\u00ed od dan\u011b<\/td><\/tr><tr><td>DPH v r\u00e1mci hospod\u00e1\u0159sk\u00e9 \u010dinnosti<\/td><td>18%; povinn\u00e1 registrace v p\u0159\u00edpad\u011b, \u017ee zdaniteln\u00fd obrat za nep\u0159etr\u017eit\u00fdch 12 m\u011bs\u00edc\u016f p\u0159es\u00e1hne 100 000 GEL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Toto je obecn\u00fd p\u0159ehled pro fyzick\u00e9 osoby. Da\u0148 z nemovitosti, komer\u010dn\u00ed n\u00e1jem, pron\u00e1jem na denn\u00ed b\u00e1zi, vlastnictv\u00ed prost\u0159ednictv\u00edm spole\u010dnosti a nestandardn\u00ed transakce se vypo\u010d\u00edt\u00e1vaj\u00ed samostatn\u011b.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Dan\u011b v jednotliv\u00fdch f\u00e1z\u00edch vlastnictv\u00ed<\/h2>\n\n\n\n<p>Ne\u017e se budeme zab\u00fdvat jednotliv\u00fdmi z\u00e1vazky, je u\u017eite\u010dn\u00e9 si ud\u011blat celkov\u00fd p\u0159ehled. N\u00ed\u017ee uveden\u00e1 tabulka ukazuje, jak\u00e9 da\u0148ov\u00e9 ud\u00e1losti mohou potenci\u00e1ln\u011b nastat v ka\u017ed\u00e9 f\u00e1zi \u2013 od uzav\u0159en\u00ed transakce a\u017e po prodej.<\/p>\n\n\n\n<p><strong>Tabulka 1. Da\u0148ov\u00e9 z\u00e1vazky podle jednotliv\u00fdch f\u00e1z\u00ed<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>F\u00e1ze<\/th><th>Mo\u017en\u00fd z\u00e1vazek<\/th><th>Kdy\u017e nastane<\/th><th>Da\u0148ov\u00fd z\u00e1klad<\/th><th>Co zkontrolovat<\/th><\/tr><\/thead><tbody><tr><td>N\u00e1kup<\/td><td>Obvykle se neplat\u00ed \u017e\u00e1dn\u00e1 zvl\u00e1\u0161tn\u00ed da\u0148 z n\u00e1kupu; vznikaj\u00ed registra\u010dn\u00ed a souvisej\u00edc\u00ed n\u00e1klady<\/td><td>P\u0159i uzav\u00edr\u00e1n\u00ed obchodu<\/td><td>Da\u0148ov\u00fd z\u00e1klad obvykle neexistuje; registra\u010dn\u00ed poplatek je pevn\u011b stanoven\u00fd<\/td><td>Doba registrace, tarif NAPR, bankovn\u00ed poplatky, p\u0159evod a pr\u00e1vn\u00ed poradenstv\u00ed<\/td><\/tr><tr><td>Vlastnictv\u00ed<\/td><td>Da\u0148 z nemovitosti<\/td><td>P\u0159i dodr\u017een\u00ed podm\u00ednek kodexu<\/td><td>Tr\u017en\u00ed hodnota majetku<\/td><td>P\u0159\u00edjem rodiny a soci\u00e1ln\u00ed d\u00e1vky<\/td><\/tr><tr><td>Vlastnictv\u00ed p\u016fdy<\/td><td>Da\u0148 z nemovitost\u00ed<\/td><td>Podle pravidel platn\u00fdch pro dan\u00fd \u00fasek<\/td><td>Plocha, kategorie, obecn\u00ed sazba<\/td><td>\u00da\u010del a um\u00edst\u011bn\u00ed<\/td><\/tr><tr><td>Pron\u00e1jmy<\/td><td>Da\u0148 z p\u0159\u00edjm\u016f, n\u011bkdy DPH<\/td><td>V p\u0159\u00edpad\u011b p\u0159\u00edjmu jako p\u0159\u00edjmu ze zdroje v Gruzii<\/td><td>Hrub\u00fd p\u0159\u00edjem nebo jin\u00fd z\u00e1klad podle p\u0159\u00edslu\u0161n\u00e9ho re\u017eimu<\/td><td>Druh n\u00e1jmu, status \u010dinnosti, smluvn\u00ed strany<\/td><\/tr><tr><td>Prodej<\/td><td>Da\u0148 z zdaniteln\u00e9ho p\u0159ebytku<\/td><td>V p\u0159\u00edpad\u011b zdaniteln\u00e9ho prodeje<\/td><td>Rozd\u00edl mezi p\u0159\u00edjmy a potvrzen\u00fdmi v\u00fddaji<\/td><td>Doba vlastnictv\u00ed a doklady<\/td><\/tr><tr><td>Darov\u00e1n\u00ed nebo d\u011bdictv\u00ed<\/td><td>P\u0159\u00edpadn\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/td><td>V z\u00e1vislosti na p\u0159\u00edbuzensk\u00e9m vztahu a d\u016fvodu p\u0159evodu<\/td><td>Tr\u017en\u00ed hodnota nebo p\u0159\u00edslu\u0161n\u00fd z\u00e1klad<\/td><td>Stupe\u0148 p\u0159\u00edbuznosti a sleva<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v Gruzii\" class=\"wp-image-16229\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>St\u00e1tn\u00ed poplatek za z\u00e1pis vlastnick\u00e9ho pr\u00e1va je spr\u00e1vn\u00ed poplatek, nikoli da\u0148. Jeho v\u00fd\u0161e je pevn\u011b stanovena a nez\u00e1vis\u00ed na hodnot\u011b p\u0159edm\u011btu transakce. Not\u00e1\u0159sk\u00e9 poplatky, bankovn\u00ed provize, n\u00e1klady na p\u0159eklad dokument\u016f a slu\u017eby zprost\u0159edkovatele rovn\u011b\u017e nep\u0159edstavuj\u00ed da\u0148ov\u00e9 platby, a\u010dkoli jsou sou\u010d\u00e1st\u00ed celkov\u00fdch n\u00e1klad\u016f transakce. Toto rozli\u0161en\u00ed je d\u016fle\u017eit\u00e9: n\u011bkter\u00e9 v\u00fddaje spojen\u00e9 s po\u0159\u00edzen\u00edm mohou n\u00e1sledn\u011b sn\u00ed\u017eit zdaniteln\u00fd p\u0159ebytek p\u0159i prodeji, pokud jsou dolo\u017eeny doklady a jsou povoleny da\u0148ov\u00fdm z\u00e1konem \u2013 slo\u017een\u00ed t\u011bchto v\u00fddaj\u016f je v\u0161ak nutn\u00e9 ov\u011b\u0159ovat samostatn\u011b.<\/p>\n\n\n\n<p><strong>Kolik stoj\u00ed z\u00e1pis nemovitosti do katastru<\/strong><\/p>\n\n\n\n<p>Podle platn\u00fdch sazeb N\u00e1rodn\u00ed agentury pro ve\u0159ejn\u00fd rejst\u0159\u00edk stoj\u00ed z\u00e1pis vzniku, zm\u011bny nebo z\u00e1niku pr\u00e1va k nemovitosti:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Term\u00edn registrace<\/th><th>St\u00e1tn\u00ed poplatek<\/th><\/tr><\/thead><tbody><tr><td>4 pracovn\u00ed dny<\/td><td>150 GEL<\/td><\/tr><tr><td>1 pracovn\u00ed den<\/td><td>270 GEL<\/td><\/tr><tr><td>V den pod\u00e1n\u00ed \u017e\u00e1dosti<\/td><td>350 GEL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ov\u011b\u0159en\u00ed podpis\u016f stran u transakce p\u0159edlo\u017een\u00e9 k registraci stoj\u00ed <strong>7 GEL<\/strong>. Elektronick\u00fd v\u00fdpis z rejst\u0159\u00edku lze z\u00edskat za <strong>13 GEL b\u011bhem jednoho pracovn\u00edho dne<\/strong> nebo za <strong>52 GEL v den pod\u00e1n\u00ed \u017e\u00e1dosti<\/strong>. B\u011b\u017en\u00fd v\u00fdpis stoj\u00ed 20 GEL za jeden pracovn\u00ed den nebo 75 GEL v den pod\u00e1n\u00ed \u017e\u00e1dosti.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Poplatky za registraci nez\u00e1vis\u00ed na cen\u011b bytu, ale mohou se m\u011bnit. P\u0159ed uzav\u0159en\u00edm transakce je t\u0159eba je znovu ov\u011b\u0159it na ofici\u00e1ln\u00edch str\u00e1nk\u00e1ch NAPR.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>P\u0159\u00edklad v\u00fddaj\u016f p\u0159i koupi bytu<\/strong><\/p>\n\n\n\n<p>Kupuj\u00edc\u00ed kupuje byt za <strong>250 000 GEL<\/strong> a zvol\u00ed standardn\u00ed z\u00e1pis vlastnick\u00e9ho pr\u00e1va do \u010dty\u0159 pracovn\u00edch dn\u016f.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Spot\u0159eba<\/th><th>\u010c\u00e1stka<\/th><\/tr><\/thead><tbody><tr><td>Cena bytu<\/td><td>250 000 GEL<\/td><\/tr><tr><td>Samostatn\u00e1 da\u0148 z n\u00e1kupu<\/td><td>0 GEL<\/td><\/tr><tr><td>Registrace vlastnictv\u00ed<\/td><td>150 GEL<\/td><\/tr><tr><td>Elektronick\u00fd v\u00fdpis z rejst\u0159\u00edku<\/td><td>13 GEL<\/td><\/tr><tr><td>Ov\u011b\u0159en\u00ed podpis\u016f stran \u2013 v p\u0159\u00edpad\u011b vyu\u017eit\u00ed t\u00e9to slu\u017eby<\/td><td>7 GEL<\/td><\/tr><tr><td>P\u0159eklad dokument\u016f<\/td><td>Podle sazeb p\u0159ekladatele<\/td><\/tr><tr><td>Bankovn\u00ed komise<\/td><td>Podle sazeb banky<\/td><\/tr><tr><td>N\u00e1le\u017eit\u00e1 p\u00e9\u010de<\/td><td>Po dohod\u011b s pr\u00e1vn\u00edkem<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Minim\u00e1ln\u00ed sou\u010det uveden\u00fdch pevn\u00fdch plateb \u010din\u00ed 250 163 GEL<\/strong>, nebo 250 170 GEL p\u0159i vyu\u017eit\u00ed slu\u017eby ov\u011b\u0159ov\u00e1n\u00ed podpis\u016f.<br>Jedn\u00e1 se o orienta\u010dn\u00ed p\u0159\u00edklad. Do v\u00fdpo\u010dtu nejsou zahrnuty p\u0159\u00edpadn\u00e9 n\u00e1klady na plnou moc, p\u0159eklad, apostilu, bankovn\u00ed p\u0159evod, pr\u00e1vn\u00ed prov\u011brku, katastr\u00e1ln\u00ed \u00fakony a slu\u017eby zprost\u0159edkovatele.<\/p>\n\n\n\n<p>Po z\u00e1pisu vlastnick\u00e9ho pr\u00e1va da\u0148ov\u00e9 povinnosti nekon\u010d\u00ed, ale teprve za\u010d\u00ednaj\u00ed. Da\u0148ov\u00e1 povinnost vznik\u00e1 ze z\u00e1kona, pokud existuje zdaniteln\u00fd majetek a jsou spln\u011bny dal\u0161\u00ed stanoven\u00e9 podm\u00ednky. Vlastn\u00edk je odpov\u011bdn\u00fd za ov\u011b\u0159en\u00ed sv\u00e9 povinnosti, v\u010dasn\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u011b \u2013 i kdy\u017e neobdr\u017eel osobn\u00ed upom\u00ednku. Pokud je nemovitost pronaj\u00edm\u00e1na, vznik\u00e1 povinnost p\u0159iznat p\u0159\u00edjmy. Pokud bude nemovitost v budoucnu prod\u00e1na, m\u016f\u017ee vzniknout da\u0148 z da\u0148ov\u00e9ho p\u0159ebytku. Pl\u00e1novat rozpo\u010det pouze na z\u00e1klad\u011b ceny nemovitosti znamen\u00e1 podcenit skute\u010dn\u00e9 n\u00e1klady spojen\u00e9 s jej\u00edm vlastnictv\u00edm.<\/p>\n\n\n\n<p>V\u00edce informac\u00ed o tom, jak je transakce uspo\u0159\u00e1d\u00e1na a co se d\u011bje a\u017e do okam\u017eiku z\u00e1pisu pr\u00e1va, najdete v \u010dl\u00e1nku <a href=\"\/cs\/guides\/how-to-buy-property-in-georgia-a-step-by-step-guide-for-foreigners\/\">\u201eJak koupit nemovitost v Gruzii\u201c<\/a>&#171;.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Hled\u00e1te nemovitost v Gruzii?<\/strong> Odpov\u011bzte na n\u011bkolik ot\u00e1zek t\u00fdkaj\u00edc\u00edch se \u00fa\u010delu koup\u011b, rozpo\u010dtu a preferovan\u00e9 lokality \u2013 t\u00fdm The Residence pro v\u00e1s p\u0159iprav\u00ed vhodn\u00fd v\u00fdb\u011br nemovitost\u00ed v Batumi, Tbilisi, Gonio a dal\u0161\u00edch regionech. <a href=\"\/cs\/quiz\/\">P\u0159ej\u00edt k v\u00fdb\u011bru nemovitost\u00ed<\/a><\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148 z nemovitosti<\/h2>\n\n\n\n<p>Da\u0148 z nemovitost\u00ed v Gruzii je m\u00edstn\u00ed dan\u00ed: jej\u00ed sazby stanovuj\u00ed obce v r\u00e1mci rozmez\u00ed stanoven\u00fdch da\u0148ov\u00fdm z\u00e1kon\u00edkem (\u010dl\u00e1nky 202\u2013206). To znamen\u00e1, \u017ee dva byty v r\u016fzn\u00fdch m\u011bstech se stejnou tr\u017en\u00ed hodnotou a stejn\u00fdm p\u0159\u00edjmem majitele mohou b\u00fdt zdan\u011bny r\u016fzn\u00fdmi sazbami \u2013 v z\u00e1vislosti na rozhodnut\u00ed konkr\u00e9tn\u00edho org\u00e1nu m\u00edstn\u00ed samospr\u00e1vy.<\/p>\n\n\n\n<p>Mezi zdaniteln\u00e9 majetkov\u00e9 polo\u017eky fyzick\u00e9 osoby pat\u0159\u00ed budovy, \u010d\u00e1sti budov a nedokon\u010den\u00e9 stavby. Pozemek je samostatn\u00fdm p\u0159edm\u011btem zdan\u011bn\u00ed, na kter\u00fd se vztahuj\u00ed odli\u0161n\u00e1 pravidla (podrobn\u011bji v n\u00e1sleduj\u00edc\u00ed \u010d\u00e1sti). Byt v bytov\u00e9m dom\u011b, samostatn\u00fd obytn\u00fd d\u016fm, apartm\u00e1ny v apartm\u00e1nov\u00e9m hotelu, komer\u010dn\u00ed prostory \u2013 v\u0161echny tyto objekty potenci\u00e1ln\u011b spadaj\u00ed do z\u00e1kladu dan\u011b, a\u010dkoli pou\u017eitelnost konkr\u00e9tn\u00ed sazby z\u00e1vis\u00ed na cel\u00e9 \u0159ad\u011b podm\u00ednek.<\/p>\n\n\n\n<p><strong>Da\u0148ov\u00fd z\u00e1klad se stanov\u00ed na z\u00e1klad\u011b tr\u017en\u00ed hodnoty majetku<\/strong> v souladu s po\u017eadavky da\u0148ov\u00e9ho z\u00e1kon\u00edku a platn\u00fdch pravidel pro oce\u0148ov\u00e1n\u00ed. Da\u0148ov\u00fd z\u00e1kon\u00edk neznamen\u00e1, \u017ee ka\u017ed\u00fd vlastn\u00edk je povinen ka\u017edoro\u010dn\u011b zad\u00e1vat vypracov\u00e1n\u00ed nov\u00e9 zpr\u00e1vy nez\u00e1visl\u00e9ho odhadce. Vlastn\u00edk v\u0161ak mus\u00ed m\u00edt od\u016fvodn\u011bn\u00ed uveden\u00e9 tr\u017en\u00ed hodnoty. Pokud se hodnota nemovitosti podstatn\u011b zm\u011bnila, jedn\u00e1 se o v\u00edce nemovitost\u00ed, jde o komer\u010dn\u00ed nemovitost nebo by v\u00fdpo\u010det mohl vyvolat spor s da\u0148ov\u00fdm \u00fa\u0159adem, je vhodn\u00e9 si nechat vypracovat odborn\u00fd odhad nebo p\u00edsemn\u00e9 vysv\u011btlen\u00ed od da\u0148ov\u00e9ho poradce. Cena uveden\u00e1 v kupn\u00ed smlouv\u011b se automaticky nerovn\u00e1 tr\u017en\u00ed hodnot\u011b ke dni v\u00fdpo\u010dtu dan\u011b: trh se m\u011bn\u00ed a za n\u011bkolik let se m\u016f\u017ee z\u00e1klad dan\u011b v\u00fdrazn\u011b li\u0161it od po\u0159izovac\u00ed ceny.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sazby pro fyzick\u00e9 osoby<\/h3>\n\n\n\n<p>Kl\u00ed\u010dov\u00fd parametr, kter\u00fd ur\u010duje sazbu, \u2014 <strong>celkov\u00fd ro\u010dn\u00ed p\u0159\u00edjem rodiny<\/strong> da\u0148ov\u00e9ho poplatn\u00edka. Pr\u00e1v\u011b rodinn\u00fd p\u0159\u00edjem, a nikoli pouze osobn\u00ed p\u0159\u00edjem vlastn\u00edka, rozhoduje o tom, zda se vlastn\u00edk dostane do p\u00e1sma s da\u0148ov\u00fdm zv\u00fdhodn\u011bn\u00edm, \u010di nikoli.<\/p>\n\n\n\n<p><strong>Tabulka 2. Rozp\u011bt\u00ed dan\u011b z majetku pro fyzick\u00e9 osoby<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Ro\u010dn\u00ed p\u0159\u00edjem rodiny<\/th><th>Obecn\u00fd princip<\/th><th>Rozp\u011bt\u00ed s\u00e1zky<\/th><\/tr><\/thead><tbody><tr><td>Nep\u0159esahuje 40 000 GEL<\/td><td>Majetek (krom\u011b pozemk\u016f) je osvobozen od dan\u011b, pokud neexistuj\u00ed \u017e\u00e1dn\u00e9 dal\u0161\u00ed v\u00fdjimky z t\u00e9to \u00falevy<\/td><td>0% v p\u0159\u00edpad\u011b n\u00e1roku na slevu<\/td><\/tr><tr><td>P\u0159esahuje 40 000 GEL, ale je ni\u017e\u0161\u00ed ne\u017e 100 000 GEL<\/td><td>Da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 z tr\u017en\u00ed hodnoty zdaniteln\u00e9ho majetku<\/td><td>0,05\u20130,21 TP415T<\/td><\/tr><tr><td>100 000 GEL a v\u00edce<\/td><td>Pou\u017e\u00edv\u00e1 se roz\u0161\u00ed\u0159en\u00fd rozsah<\/td><td>0,8\u20131%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/1_rezultat-1-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v Gruzii\" class=\"wp-image-16238\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/1_rezultat-1-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/1_rezultat-1-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/1_rezultat-1-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/1_rezultat-1.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>N\u011bkolik z\u00e1sadn\u00edch v\u00fdhrad, kter\u00e9 nelze ignorovat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>P\u0159esnou sazbu stanov\u00ed obecn\u00ed \u00fa\u0159ad<\/strong> v r\u00e1mci z\u00e1konn\u00e9ho rozmez\u00ed. Aktu\u00e1ln\u00ed sazbu konkr\u00e9tn\u00ed obce je t\u0159eba ov\u011b\u0159it podle platn\u00e9ho m\u00edstn\u00edho p\u0159edpisu.<\/li>\n\n\n\n<li><strong>Da\u0148 z nemovitost\u00ed se vypo\u010d\u00edt\u00e1v\u00e1 samostatn\u011b<\/strong> a automaticky nespad\u00e1 pod osvobozen\u00ed od majetkov\u00e9 dan\u011b.<\/li>\n\n\n\n<li>Pr\u00e1vo na osvobozen\u00ed je t\u0159eba posuzovat s ohledem na celou p\u0159\u00edslu\u0161nou pr\u00e1vn\u00ed \u00fapravu \u2013 nikoli pouze na z\u00e1klad\u011b prahov\u00e9 hodnoty p\u0159\u00edjmu.<\/li>\n\n\n\n<li>Nelze mechanicky vyn\u00e1sobit po\u0159izovac\u00ed cenu maxim\u00e1ln\u00ed sazbou 1%: z\u00e1kladem je tr\u017en\u00ed hodnota k p\u0159\u00edslu\u0161n\u00e9mu datu, p\u0159i\u010dem\u017e sazba z\u00e1vis\u00ed na p\u0159\u00edjmu a obci.<\/li>\n\n\n\n<li>\u00da\u010dty a da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed se vedou v lari (GEL); m\u011bna, ve kter\u00e9 byl p\u0159edm\u011bt p\u0159i n\u00e1kupu uhrazen, nem\u00e1 \u017e\u00e1dn\u00fd v\u00fdznam.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Mus\u00edte platit ro\u010dn\u00ed da\u0148: rychl\u00fd test<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Zjist\u011bte, zda v\u00e1m v Gruzii pat\u0159\u00ed byt, d\u016fm, komer\u010dn\u00ed prostory, nedokon\u010den\u00e1 stavba nebo pozemek.<\/li>\n\n\n\n<li>Vypo\u010d\u00edtejte celkov\u00fd p\u0159\u00edjem rodiny za rok p\u0159edch\u00e1zej\u00edc\u00ed da\u0148ov\u00e9mu roku.<\/li>\n\n\n\n<li>Pokud rodinn\u00fd p\u0159\u00edjem nep\u0159esahuje 40 000 GEL, je majetek fyzick\u00e9 osoby, s v\u00fdjimkou pozemk\u016f, osvobozen od dan\u011b, pokud m\u00e1 n\u00e1rok na da\u0148ovou \u00falevu.<\/li>\n\n\n\n<li>Pokud p\u0159\u00edjem p\u0159esahuje 40 000 GEL, ur\u010dete tr\u017en\u00ed hodnotu ve\u0161ker\u00e9ho zdaniteln\u00e9ho majetku.<\/li>\n\n\n\n<li>Zjist\u011bte si sazbu stanovenou obc\u00ed, v jej\u00edm\u017e katastru se nemovitost nach\u00e1z\u00ed.<\/li>\n\n\n\n<li>Vypo\u010d\u00edtejte p\u0159edb\u011b\u017enou da\u0148: tr\u017en\u00ed hodnota majetku \u00d7 p\u0159\u00edslu\u0161n\u00e1 sazba.<\/li>\n\n\n\n<li>Pozemek si ov\u011b\u0159te zvl\u00e1\u0161\u0165: osvobozen\u00ed na z\u00e1klad\u011b rodinn\u00e9ho p\u0159\u00edjmu se na pozemek nevztahuje automaticky.<\/li>\n\n\n\n<li>Pokud m\u00e1te tuto povinnost, podejte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nejpozd\u011bji do 1. listopadu a zapla\u0165te da\u0148 nejpozd\u011bji do 15. listopadu.<\/li>\n<\/ol>\n\n\n\n<p><strong>Ilustrativn\u00ed p\u0159\u00edklady v\u00fdpo\u010dtu (p\u0159edb\u011b\u017en\u00fd odhad, nejedn\u00e1 se o kone\u010dn\u00fd v\u00fdpo\u010det):<\/strong><\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 1.<\/strong> Byt s tr\u017en\u00ed hodnotou 250 000 GEL, rodinn\u00fd p\u0159\u00edjem \u2013 70 000 GEL ro\u010dn\u011b. Rodina spad\u00e1 do rozmez\u00ed \u201ev\u00edce ne\u017e 40 000, ale m\u00e9n\u011b ne\u017e 100 000 GEL\u201c. Platn\u00e1 sazba obce \u2013 od 0,05% do 0,2%.<\/p>\n\n\n\n<p><em>P\u0159edb\u011b\u017en\u00fd rozsah dan\u011b:<\/em> 250 000 \u00d7 0,0005 = <strong>125 GEL<\/strong> (doln\u00ed hranice) a\u017e 250 000 \u00d7 0,002 = <strong>500 GEL<\/strong> (horn\u00ed hranice rozsahu).<\/p>\n\n\n\n<p>P\u0159esn\u00e1 \u010d\u00e1stka z\u00e1vis\u00ed na sazb\u011b stanoven\u00e9 konkr\u00e9tn\u00ed obc\u00ed.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 2.<\/strong> Apartm\u00e1ny s tr\u017en\u00ed hodnotou 400 000 GEL, rodinn\u00fd p\u0159\u00edjem \u2013 100 000 GEL a v\u00edce. Platn\u00fd rozsah \u2013 0,8\u20131%.<\/p>\n\n\n\n<p><em>P\u0159edb\u011b\u017en\u00fd rozsah dan\u011b:<\/em> 400 000 \u00d7 0,008 = <strong>3 200 GEL<\/strong> a\u017e 400 000 \u00d7 0,01 = <strong>4 000 GEL<\/strong>.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 3.<\/strong> Dv\u011b nemovitosti ve vlastnictv\u00ed jednoho majitele s celkovou tr\u017en\u00ed hodnotou 600 000 GEL, rodinn\u00fd p\u0159\u00edjem \u2013 100 000 GEL a v\u00edce. Z\u00e1klad \u2013 souhrnn\u00e1 tr\u017en\u00ed hodnota ve\u0161ker\u00e9ho zdaniteln\u00e9ho majetku.<\/p>\n\n\n\n<p><em>P\u0159edb\u011b\u017en\u00fd rozsah dan\u011b:<\/em> 600 000 \u00d7 0,008 = <strong>4 800 GEL<\/strong> a\u017e 600 000 \u00d7 0,01 = <strong>6 000 GEL<\/strong>.<\/p>\n\n\n\n<p>Vzorec pro vlastn\u00ed p\u0159edb\u011b\u017en\u00e9 posouzen\u00ed:<\/p>\n\n\n\n<p><strong>P\u0159edb\u011b\u017en\u00e1 da\u0148 = tr\u017en\u00ed hodnota zdaniteln\u00e9ho majetku \u00d7 p\u0159\u00edslu\u0161n\u00e1 sazba.<\/strong><\/p>\n\n\n\n<p>Jedn\u00e1 se pr\u00e1v\u011b o p\u0159edb\u011b\u017en\u00fd odhad pro \u00fa\u010dely finan\u010dn\u00edho pl\u00e1nov\u00e1n\u00ed, nikoli o kone\u010dn\u00fd da\u0148ov\u00fd v\u00fdpo\u010det.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Co se pova\u017euje za rodinn\u00fd p\u0159\u00edjem<\/h3>\n\n\n\n<p>Pojem \u201erodina\u201c je pro \u00fa\u010dely dan\u011b z majetku v z\u00e1kon\u00edku konkr\u00e9tn\u011b definov\u00e1n: man\u017eel\/man\u017eelka vlastn\u00edka, nezletil\u00e9 d\u011bti a nevlastn\u00ed d\u011bti, jako\u017e i rodi\u010de, d\u011bti, brat\u0159i, sestry, babi\u010dky, d\u011bde\u010dkov\u00e9 a vnou\u010data, kte\u0159\u00ed trvale \u017eij\u00ed spole\u010dn\u011b a vedou spole\u010dnou dom\u00e1cnost. P\u0159\u00edjmy v\u0161ech t\u011bchto osob se p\u0159i stanoven\u00ed rodinn\u00e9ho ukazatele s\u010d\u00edtaj\u00ed.<\/p>\n\n\n\n<p>Pro \u00fa\u010dely majetkov\u00e9 dan\u011b se pou\u017eije <strong>zvl\u00e1\u0161tn\u00ed definice rodinn\u00e9ho p\u0159\u00edjmu<\/strong> (<a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/1043717?publication=244\" rel=\"nofollow noopener\" target=\"_blank\">\u010dl\u00e1nek 202 gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku<\/a>), kter\u00e1 se neshoduje se z\u00e1kladem pro v\u00fdpo\u010det dan\u011b z p\u0159\u00edjm\u016f. Do v\u00fdpo\u010dtu se zahrnuj\u00ed r\u016fzn\u00e9 druhy p\u0159\u00edjm\u016f, v\u010detn\u011b n\u011bkter\u00fdch p\u0159\u00edjm\u016f osvobozen\u00fdch od dan\u011b z p\u0159\u00edjm\u016f \u2014 s v\u00fdjimkami v\u00fdslovn\u011b stanoven\u00fdmi z\u00e1konem. To znamen\u00e1, \u017ee p\u0159i posuzov\u00e1n\u00ed prahov\u00e9 hodnoty nesta\u010d\u00ed vych\u00e1zet pouze z ofici\u00e1ln\u011b p\u0159iznan\u00e9ho zdaniteln\u00e9ho p\u0159\u00edjmu.<\/p>\n\n\n\n<p>Pokud je n\u011bkter\u00fd z \u010dlen\u016f rodiny registrov\u00e1n jako \u017eivnostn\u00edk se statusem mal\u00e9ho podniku, jeho p\u0159\u00edjem se pro \u00fa\u010dely v\u00fdpo\u010dtu rodinn\u00e9ho ukazatele po\u010d\u00edt\u00e1 zvl\u00e1\u0161tn\u00edm zp\u016fsobem: <strong>zohled\u0148uje se 25% p\u0159\u00edjm\u016f, kter\u00e9 podl\u00e9haj\u00ed zdan\u011bn\u00ed v r\u00e1mci zvl\u00e1\u0161tn\u00edho re\u017eimu pro mal\u00e9 podniky<\/strong>, jako\u017e i zdaniteln\u00fd p\u0159\u00edjem, na kter\u00fd se tento re\u017eim nevztahuje.<\/p>\n\n\n\n<p><strong>Zvl\u00e1\u0161tn\u00ed pozornost si zaslou\u017e\u00ed ot\u00e1zka p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed.<\/strong> Gruzie uplat\u0148uje v\u016f\u010di fyzick\u00fdm osob\u00e1m p\u0159ev\u00e1\u017en\u011b teritori\u00e1ln\u00ed z\u00e1sadu: p\u0159\u00edjmy da\u0148ov\u00e9ho rezidenta, kter\u00e9 nepoch\u00e1zej\u00ed ze zdroje v Gruzii, jsou zpravidla osvobozeny od gruz\u00ednsk\u00e9 dan\u011b z p\u0159\u00edjm\u016f. Zahrani\u010dn\u00ed p\u0159\u00edjmy v\u0161ak mohou b\u00fdt zohledn\u011bny <strong>jako sou\u010d\u00e1st rodinn\u00e9ho p\u0159\u00edjmu v p\u0159\u00edpadech stanoven\u00fdch da\u0148ov\u00fdm z\u00e1kon\u00edkem<\/strong> \u2014 to znamen\u00e1 ovliv\u0148ovat prahovou hodnotu pro majetkovou da\u0148 i v p\u0159\u00edpad\u011b, \u017ee z nich nen\u00ed v Gruzii vyb\u00edr\u00e1na da\u0148 z p\u0159\u00edjm\u016f. Tyto dv\u011b ot\u00e1zky je t\u0159eba analyzovat odd\u011blen\u011b; bez prozkoum\u00e1n\u00ed konkr\u00e9tn\u00ed situace by se nem\u011bly vyvozovat kategorick\u00e9 z\u00e1v\u011bry.<\/p>\n\n\n\n<p>P\u0159\u00edjmy v ciz\u00ed m\u011bn\u011b se p\u0159epo\u010d\u00edt\u00e1vaj\u00ed na lari podle ofici\u00e1ln\u00edho kurzu platn\u00e9ho pro dan\u00e9 obdob\u00ed.<\/p>\n\n\n\n<p><strong>Co je t\u0159eba p\u0159ipravit pro p\u0159edb\u011b\u017enou kontrolu p\u0159\u00edjmu rodiny:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Doklad o tr\u017en\u00ed hodnot\u011b v\u0161ech nemovitost\u00ed.<\/li>\n\n\n\n<li>\u00dadaje o slo\u017een\u00ed rodiny a osob\u00e1ch, kter\u00e9 s n\u00ed trvale \u017eij\u00ed ve spole\u010dn\u00e9 dom\u00e1cnosti.<\/li>\n\n\n\n<li>\u00dadaje o p\u0159\u00edjmech ka\u017ed\u00e9ho \u010dlena rodiny za p\u0159\u00edslu\u0161n\u00fd da\u0148ov\u00fd rok \u2013 ze v\u0161ech zdroj\u016f, v\u010detn\u011b zahrani\u010dn\u00edch.<\/li>\n\n\n\n<li>Dokumenty potvrzuj\u00edc\u00ed da\u0148ov\u00e9 rezidentstv\u00ed (nebo jeho neexistenci) v Gruzii.<\/li>\n\n\n\n<li>\u00dadaje o pozemc\u00edch a dal\u0161\u00edch zdaniteln\u00fdch aktivech.<\/li>\n\n\n\n<li>D\u0159\u00edve podan\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed (pokud se to t\u00fdk\u00e1).<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148 z pozemk\u016f<\/h2>\n\n\n\n<p>Pozemkov\u00e1 da\u0148 v Gruzii p\u0159edstavuje samostatnou da\u0148ovou povinnost, kter\u00e1 nen\u00ed zahrnuta v dani z nemovitost\u00ed a automaticky nespad\u00e1 pod osvobozen\u00ed na z\u00e1klad\u011b prahov\u00e9 hodnoty rodinn\u00e9ho p\u0159\u00edjmu. Pr\u00e1v\u011b proto m\u016f\u017ee b\u00fdt majitel bytu s rodinn\u00fdm p\u0159\u00edjmem nep\u0159esahuj\u00edc\u00edm 40 000 GEL zcela osvobozen od dan\u011b z nemovitosti, ale z\u00e1rove\u0148 je povinen zaplatit pozemkovou da\u0148 za sv\u016fj pozemek.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/4_rezultat-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v Gruzii\" class=\"wp-image-16231\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/4_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/4_rezultat-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/4_rezultat-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/4_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>V\u00fd\u0161e pozemkov\u00e9 dan\u011b z\u00e1vis\u00ed na kategorii pozemku, jeho rozloze a rozhodnut\u00ed obce. <strong>Zem\u011bd\u011blsk\u00e9 a nezem\u011bd\u011blsk\u00e9 pozemky se zda\u0148uj\u00ed podle odli\u0161n\u00fdch pravidel.<\/strong> Pro zem\u011bd\u011blskou a lesn\u00ed p\u016fdu jsou z\u00e1kladn\u00ed sazby stanoveny v lari za hektar a li\u0161\u00ed se podle spr\u00e1vn\u00edho \u00fazem\u00ed a kategorie pozemku; obec m\u00e1 pr\u00e1vo stanovit sazbu v mez\u00edch stanoven\u00fdch z\u00e1kon\u00edkem. U nezem\u011bd\u011blsk\u00e9 p\u016fdy \u010din\u00ed z\u00e1kladn\u00ed sazba <strong>0,24 GEL za 1 m\u00b2 ro\u010dn\u011b<\/strong> a vyn\u00e1sob\u00ed se \u00fazemn\u00edm koeficientem, kter\u00fd obec nesm\u00ed stanovit na hodnotu vy\u0161\u0161\u00ed ne\u017e 1,5. Nelze uv\u00e9st jednotnou pevnou sazbu pro celou Gruzii: kone\u010dn\u00e1 \u010d\u00e1stka se stanovuje na \u00farovni obce.<\/p>\n\n\n\n<p>Praktick\u00e9 sc\u00e9n\u00e1\u0159e:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u016fm s pozemkem.<\/strong> Budova a pozemek jsou dva samostatn\u00e9 p\u0159edm\u011bty zdan\u011bn\u00ed. Da\u0148 z nemovitosti se vypo\u010d\u00edt\u00e1v\u00e1 podle pravidel dan\u011b z majetku s p\u0159ihl\u00e9dnut\u00edm k rodinn\u00e9mu p\u0159\u00edjmu; da\u0148 z pozemku se vypo\u010d\u00edt\u00e1v\u00e1 podle sazeb platn\u00fdch pro danou kategorii a obec. Da\u0148ov\u00e9 povinnosti je t\u0159eba se\u010d\u00edst samostatn\u011b.<\/li>\n\n\n\n<li><strong>Byt v bytov\u00e9m dom\u011b.<\/strong> Vlastn\u00edk bytu zpravidla nevlastn\u00ed samostatn\u00fd pozemek \u2013 pozemek pod domem m\u016f\u017ee b\u00fdt ve spoluvlastnictv\u00ed nebo v jin\u00e9 form\u011b vlastnictv\u00ed. Situace z\u00e1vis\u00ed na konkr\u00e9tn\u00ed nemovitosti a na tom, jak jsou pr\u00e1va vypo\u0159\u00e1d\u00e1na.<\/li>\n\n\n\n<li><strong>Obchodn\u00ed prostory s pod\u00edlem na pozemku.<\/strong> Pokud podle dokument\u016f objekt zahrnuje pod\u00edl na pr\u00e1vu k pozemku, m\u016f\u017ee vzniknout povinnost zaplatit da\u0148 z nemovitosti v souvislosti s t\u00edmto zapsan\u00fdm pod\u00edlem; postup je t\u0159eba ov\u011b\u0159it na z\u00e1klad\u011b v\u00fdpisu z katastru a \u00fadaj\u016f z da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>Pro zahrani\u010dn\u00edho kupuj\u00edc\u00edho je d\u016fle\u017eit\u00e9 si p\u0159ed uzav\u0159en\u00edm smlouvy ujasnit, co p\u0159esn\u011b se na z\u00e1klad\u011b smlouvy kupuje \u2013 zda pouze budovu, budovu s pozemkem, nebo pod\u00edl na pozemku. Podrobn\u011bj\u0161\u00ed informace o tom, za jak\u00fdch podm\u00ednek maj\u00ed cizinci pr\u00e1vo nab\u00fdvat pozemky v Gruzii, najdete v \u010dl\u00e1nku \u201e<a href=\"\/cs\/all\/can-a-foreigner-buy-land-in-georgia\/\">M\u016f\u017ee cizinec koupit pozemek v Gruzii?<\/a>\u201e. Katastr\u00e1ln\u00ed \u00fadaje o pozemku jsou k dispozici prost\u0159ednictv\u00edm N\u00e1rodn\u00ed agentury ve\u0159ejn\u00e9ho rejst\u0159\u00edku Gruzie.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Da\u0148 z pozemk\u016f je t\u0159eba ov\u011b\u0159ovat samostatn\u011b.<\/strong> To, \u017ee se z d\u016fvodu n\u00edzk\u00e9ho p\u0159\u00edjmu rodiny neplat\u00ed da\u0148 z bytu, je\u0161t\u011b neznamen\u00e1 automatick\u00e9 osvobozen\u00ed od povinnost\u00ed t\u00fdkaj\u00edc\u00edch se pozemku.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u011b<\/h2>\n\n\n\n<p>Da\u0148ov\u00e1 povinnost vznik\u00e1 ze z\u00e1kona, pokud existuje zdaniteln\u00fd majetek a jsou spln\u011bny dal\u0161\u00ed stanoven\u00e9 podm\u00ednky. Vlastn\u00edk je povinen s\u00e1m ov\u011b\u0159it svou povinnost, v\u010das podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplatit da\u0148. <strong>Nem\u011bli byste po\u010d\u00edtat s osobn\u00edm upom\u00edn\u00e1n\u00edm<\/strong>: Nezasl\u00e1n\u00ed ozn\u00e1men\u00ed nezbavuje povinnosti ani neposouv\u00e1 lh\u016ftu.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/5_rezultat-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v Gruzii\" class=\"wp-image-16232\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/5_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/5_rezultat-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/5_rezultat-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/5_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Postup pln\u011bn\u00ed z\u00e1vazku krok za krokem:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Zjistit, zda se ve vlastnictv\u00ed nach\u00e1z\u00ed majetek podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed (budova, \u010d\u00e1st budovy, nedokon\u010den\u00e1 stavba).<\/li>\n\n\n\n<li>Ov\u011b\u0159it celkov\u00fd p\u0159\u00edjem rodiny za rok p\u0159edch\u00e1zej\u00edc\u00ed da\u0148ov\u00e9mu roku.<\/li>\n\n\n\n<li>Samostatn\u011b ov\u011b\u0159te, zda vlastn\u00edte pozemek. Pozemek se zahrnuje do majetkov\u00e9ho p\u0159izn\u00e1n\u00ed fyzick\u00e9 osoby, \u00fadaje o n\u011bm se v\u0161ak uv\u00e1d\u011bj\u00ed za aktu\u00e1ln\u00ed da\u0148ov\u00fd rok \u2013 pokud povinnost k pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed trv\u00e1. V n\u011bkter\u00fdch p\u0159\u00edpadech m\u016f\u017ee b\u00fdt da\u0148 z pozemk\u016f stanovena da\u0148ov\u00fdm org\u00e1nem na z\u00e1klad\u011b \u00fadaj\u016f N\u00e1rodn\u00ed agentury ve\u0159ejn\u00e9ho rejst\u0159\u00edku bez pod\u00e1n\u00ed samostatn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed; p\u0159\u00edslu\u0161n\u00fd postup je t\u0159eba up\u0159esnit s ohledem na konkr\u00e9tn\u00ed situaci.<\/li>\n\n\n\n<li>Zjistit aktu\u00e1ln\u00ed tr\u017en\u00ed hodnotu nemovitost\u00ed.<\/li>\n\n\n\n<li>Zaregistrujte se nebo se p\u0159ihlaste na port\u00e1lu <a href=\"https:\/\/www.rs.ge\/\" rel=\"nofollow noopener\" target=\"_blank\">Revenue Service \u2014 rs.ge<\/a>.<\/li>\n\n\n\n<li>Vypl\u0148te prohl\u00e1\u0161en\u00ed podle p\u0159edepsan\u00e9ho formul\u00e1\u0159e a uve\u010fte v n\u011bm majetek a p\u0159\u00edslu\u0161n\u00fd z\u00e1klad dan\u011b.<\/li>\n\n\n\n<li>Zkontrolujte vy\u00fa\u010dtovanou \u010d\u00e1stku p\u0159ed potvrzen\u00edm.<\/li>\n\n\n\n<li>Zaplatit da\u0148 podle \u00fadaj\u016f aktu\u00e1ln\u00edch ve va\u0161em osobn\u00edm \u00fa\u010dtu na port\u00e1lu Revenue Service. <strong>Nepou\u017e\u00edvejte \u00fadaje z \u010dl\u00e1nk\u016f jin\u00fdch autor\u016f<\/strong> \u2014 mohou b\u00fdt zastaral\u00e9.<\/li>\n\n\n\n<li>Uschovejte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, potvrzen\u00ed o platb\u011b a doklady dokl\u00e1daj\u00edc\u00ed v\u00fdpo\u010det ceny.<\/li>\n<\/ol>\n\n\n\n<p><strong>Je nutn\u00e9 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ihned po n\u00e1kupu?<\/strong><\/p>\n\n\n\n<p>Samotn\u00e1 skute\u010dnost, \u017ee jste si koupili byt, je\u0161t\u011b neznamen\u00e1, \u017ee je nutn\u00e9 podat majetkov\u00e9 p\u0159izn\u00e1n\u00ed ihned v den z\u00e1pisu vlastnick\u00e9ho pr\u00e1va. Nejprve je t\u0159eba zjistit, zda v\u00e1m tato povinnost vznikla, a to s ohledem na rodinn\u00fd p\u0159\u00edjem, druh majetku, vlastnictv\u00ed pozemk\u016f a p\u0159\u00edslu\u0161n\u00e9 \u00falevy.<\/p>\n\n\n\n<p>V tomto p\u0159\u00edpad\u011b nen\u00ed t\u0159eba \u010dekat na samostatn\u00fd dopis od da\u0148ov\u00e9ho \u00fa\u0159adu. Po n\u00e1kupu se doporu\u010duje:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>vytvo\u0159it nebo zkontrolovat osobn\u00ed \u00fa\u010det na rs.ge;<\/li>\n\n\n\n<li>uchovat smlouvu a v\u00fdpis z rejst\u0159\u00edku;<\/li>\n\n\n\n<li>ur\u010dit rodinn\u00fd p\u0159\u00edjem za p\u0159\u00edslu\u0161n\u00fd rok;<\/li>\n\n\n\n<li>samostatn\u011b zkontrolovat, zda je k dispozici zemina;<\/li>\n\n\n\n<li>Je\u0161t\u011b p\u0159ed uplynut\u00edm lh\u016fty pro pod\u00e1n\u00ed si ov\u011b\u0159te, zda je ve va\u0161\u00ed konkr\u00e9tn\u00ed situaci nutn\u00e9 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ol>\n\n\n\n<p><strong>Tabulka 3. Lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u00ed<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>D\u011bj<\/th><th>Celkov\u00e1 doba trv\u00e1n\u00ed<\/th><th>Co se uv\u00e1d\u00ed<\/th><\/tr><\/thead><tbody><tr><td>Prohl\u00e1\u0161en\u00ed fyzick\u00e9 osoby o dani z majetku (v p\u0159\u00edpad\u011b, \u017ee m\u00e1 tuto povinnost)<\/td><td><strong>Nejpozd\u011bji do 1. listopadu<\/strong><\/td><td>Majetek za uplynul\u00fd rok; pozemky \u2013 za aktu\u00e1ln\u00ed rok<\/td><\/tr><tr><td>Platba majetkov\u00e9 dan\u011b<\/td><td><strong>Nejpozd\u011bji do 15. listopadu<\/strong><\/td><td>Vy\u00fa\u010dtovan\u00e1 \u010d\u00e1stka<\/td><\/tr><tr><td>Prohl\u00e1\u0161en\u00ed p\u0159i zdaniteln\u00e9m prodeji<\/td><td>Podle pravidel dan\u011b z p\u0159\u00edjm\u016f po \u00fa\u010detn\u00ed ud\u00e1losti<\/td><td>P\u0159\u00edjmy, v\u00fddaje a zdaniteln\u00fd p\u0159ebytek<\/td><\/tr><tr><td>\u00da\u010detnictv\u00ed t\u00fdkaj\u00edc\u00ed se pron\u00e1jmu<\/td><td>Z\u00e1le\u017e\u00ed na re\u017eimu a zp\u016fsobu deklarace<\/td><td>P\u0159\u00edjem z pron\u00e1jmu a p\u0159\u00edslu\u0161n\u00e1 sazba<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Lh\u016fty pro p\u0159izn\u00e1n\u00ed p\u0159\u00edjm\u016f z prodeje a pron\u00e1jmu z\u00e1vis\u00ed na da\u0148ov\u00e9m re\u017eimu, statusu pl\u00e1tce dan\u011b a zp\u016fsobu z\u00edsk\u00e1n\u00ed p\u0159\u00edjmu. Pro tyto situace nen\u00ed stanoveno \u017e\u00e1dn\u00e9 obecn\u011b platn\u00e9 datum \u2013 v ka\u017ed\u00e9m konkr\u00e9tn\u00edm p\u0159\u00edpad\u011b je nutn\u00e9 ov\u011b\u0159it p\u0159\u00edslu\u0161n\u00e9 p\u0159edpisy.<\/p>\n\n\n\n<p><strong>\u010cast\u00e9 chyby p\u0159i pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Majitel se domn\u00edv\u00e1, \u017ee da\u0148ov\u00fd \u00fa\u0159ad \u010d\u00e1stku vypo\u010d\u00edt\u00e1 s\u00e1m.<\/em> Povinnost prov\u00e9st kontrolu a podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed le\u017e\u00ed na da\u0148ov\u00e9m poplatn\u00edkovi. V p\u0159\u00edpad\u011b nepod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je da\u0148ov\u00fd \u00fa\u0159ad opr\u00e1vn\u011bn stanovit da\u0148ovou povinnost na z\u00e1klad\u011b dostupn\u00fdch informac\u00ed \u2013 to v\u0161ak nezbavuje da\u0148ov\u00e9ho poplatn\u00edka sank\u010dn\u00edch d\u016fsledk\u016f.<\/li>\n\n\n\n<li><em>Zohled\u0148uje se pouze p\u0159\u00edjem v Gruzii.<\/em> Pro stanoven\u00ed rodinn\u00e9ho koeficientu pro \u00fa\u010dely majetkov\u00e9 dan\u011b mohou m\u00edt zahrani\u010dn\u00ed p\u0159\u00edjmy v\u00fdznam v p\u0159\u00edpadech stanoven\u00fdch da\u0148ov\u00fdm z\u00e1kon\u00edkem.<\/li>\n\n\n\n<li><em>Cena uveden\u00e1 ve smlouv\u011b se pova\u017euje za aktu\u00e1ln\u00ed tr\u017en\u00ed hodnotu.<\/em> Trh se m\u011bn\u00ed; aktu\u00e1ln\u00ed hodnota se m\u016f\u017ee li\u0161it od po\u0159izovac\u00ed ceny.<\/li>\n\n\n\n<li><em>Cizinci se da\u0148 ne\u00fa\u010dtuje.<\/em> Zahrani\u010dn\u00ed ob\u010danstv\u00ed samo o sob\u011b nezbavuje povinnosti platit majetkovou da\u0148.<\/li>\n\n\n\n<li><em>Osvobozen\u00ed od dan\u011b z nemovitosti se vztahuje i na pozemek.<\/em> Jedn\u00e1 se o dva r\u016fzn\u00e9 p\u0159edm\u011bty zdan\u011bn\u00ed.<\/li>\n\n\n\n<li><em>Lo\u0148ov\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sta\u010d\u00ed prost\u011b nepodat.<\/em> Ukon\u010den\u00ed povinnosti je t\u0159eba od\u016fvodnit \u2013 nap\u0159\u00edklad vy\u0159azen\u00edm majetku.<\/li>\n\n\n\n<li><em>\u00dadaje pro platbu byly p\u0159evzaty ze star\u00e9ho \u010dl\u00e1nku.<\/em> Aktu\u00e1ln\u00ed \u00fadaje \u2013 pouze ve va\u0161em osobn\u00edm \u00fa\u010dtu na rs.ge.<\/li>\n<\/ul>\n\n\n\n<p>Pokud je k pln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed zapot\u0159eb\u00ed bankovn\u00ed \u00fa\u010det v gruz\u00ednsk\u00e9 bance, informace o jednotliv\u00fdch kroc\u00edch p\u0159i jeho otev\u0159en\u00ed najdete v \u010dl\u00e1nku \u201e<a href=\"\/cs\/all\/opening-a-bank-account-in-georgia-step-by-step-instructions\/\">Zalo\u017een\u00ed bankovn\u00edho \u00fa\u010dtu v Gruzii<\/a>&#171;.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Dan\u011b p\u0159i pron\u00e1jmu<\/h2>\n\n\n\n<p>P\u0159\u00edjem z pron\u00e1jmu gruz\u00ednsk\u00e9 nemovitosti p\u0159edstavuje p\u0159\u00edjem ze zdroje v Gruzii a podl\u00e9h\u00e1 zde zdan\u011bn\u00ed \u2013 bez ohledu na to, zda je vlastn\u00edk rezidentem t\u00e9to zem\u011b. Zp\u016fsob placen\u00ed dan\u011b z\u00e1vis\u00ed na smluvn\u00edch stran\u00e1ch, statusu pronaj\u00edmatele a p\u0159\u00edslu\u0161n\u00e9m re\u017eimu.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/6_rezultat-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v Gruzii\" class=\"wp-image-16233\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/6_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/6_rezultat-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/6_rezultat-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/6_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Dlouhodob\u00fd pron\u00e1jem bydlen\u00ed<\/h3>\n\n\n\n<p>Podle platn\u00e9ho ustanoven\u00ed gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku (\u010dl\u00e1nek 81), <strong>P\u0159\u00edjem fyzick\u00e9 osoby z pron\u00e1jmu obytn\u00e9 plochy za \u00fa\u010delem bydlen\u00ed se p\u0159i spln\u011bn\u00ed stanoven\u00fdch podm\u00ednek zdan\u00ed sazbou 5%<\/strong>. Da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 z \u010d\u00e1stky p\u0159\u00edjmu bez ode\u010dten\u00ed v\u00fddaj\u016f v r\u00e1mci tohoto re\u017eimu.<\/p>\n\n\n\n<p>Kl\u00ed\u010dov\u00fdm slovem je zde \u201ek bydlen\u00ed\u201c. \u00da\u010del nemovitosti a skute\u010dn\u00fd z\u00e1m\u011br jej\u00edho vyu\u017eit\u00ed jsou d\u016fle\u017eit\u011bj\u0161\u00ed ne\u017e to, jak strany smlouvu pojmenovaly. Pokud je byt pronaj\u00edm\u00e1n jako kancel\u00e1\u0159, sklad nebo pro jinou komer\u010dn\u00ed \u010dinnost, zv\u00fdhodn\u011bn\u00e1 sazba 5% se neuplat\u0148uje automaticky. Pokud je n\u00e1jemcem organizace, m\u016f\u017ee b\u00fdt nutn\u00e9 zp\u016fsob placen\u00ed dan\u011b samostatn\u011b sjednat ve smlouv\u011b. \u010cinnost mus\u00ed b\u00fdt \u0159\u00e1dn\u011b vy\u0159\u00edzena: p\u0159\u00edjem se p\u0159izn\u00e1v\u00e1 a da\u0148 se plat\u00ed ve stanoven\u00fdch lh\u016ft\u00e1ch.<\/p>\n\n\n\n<p><strong>V\u00fdpo\u010det 1. Dlouhodob\u00fd pron\u00e1jem bytu.<\/strong><\/p>\n\n\n\n<p>Pron\u00e1jem za <strong>1 500 GEL m\u011bs\u00ed\u010dn\u011b<\/strong>, doba trv\u00e1n\u00ed \u2013 12 m\u011bs\u00edc\u016f.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ro\u010dn\u00ed p\u0159\u00edjem: 1 500 \u00d7 12 = <strong>18 000 GEL<\/strong>.<\/li>\n\n\n\n<li>Da\u0148 podle sazby 5%: 18 000 \u00d7 0,05 = <strong>900 GEL ro\u010dn\u011b<\/strong>.<\/li>\n\n\n\n<li>\u010cist\u00fd zisk po zdan\u011bn\u00ed: 18 000 \u2212 900 = <strong>17 100 GEL<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Kr\u00e1tkodob\u00e9 pron\u00e1jmy<\/h3>\n\n\n\n<p>Denn\u00ed pron\u00e1jem prost\u0159ednictv\u00edm Airbnb, Booking a podobn\u00fdch platforem nen\u00ed v\u017edy zdan\u011bn podle stejn\u00e9ho modelu jako b\u011b\u017en\u00fd dlouhodob\u00fd pron\u00e1jem nemovitost\u00ed. Systematick\u00fd kr\u00e1tkodob\u00fd pron\u00e1jem m\u016f\u017ee b\u00fdt uzn\u00e1n jako hospod\u00e1\u0159sk\u00e1 \u010dinnost \u2013 s ohledem na pravidelnost transakc\u00ed, po\u010det nemovitost\u00ed, zp\u016fsob spr\u00e1vy a poskytov\u00e1n\u00ed dopl\u0148kov\u00fdch slu\u017eeb.<\/p>\n\n\n\n<p>P\u0159ed zah\u00e1jen\u00edm denn\u00edho pron\u00e1jmu mus\u00ed vlastn\u00edk ur\u010dit:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>zda jedn\u00e1 jako b\u011b\u017en\u00e1 fyzick\u00e1 osoba, nebo jako podnikatel;<\/li>\n\n\n\n<li>zda lze uplatnit zvl\u00e1\u0161tn\u00ed da\u0148ov\u00fd re\u017eim;<\/li>\n\n\n\n<li>jak\u00e1 \u010d\u00e1stka se uzn\u00e1v\u00e1 jako da\u0148ov\u00fd v\u00fdnos;<\/li>\n\n\n\n<li>jak se zohled\u0148uje provize platformy nebo spr\u00e1vcovsk\u00e9 spole\u010dnosti;<\/li>\n\n\n\n<li>bl\u00ed\u017e\u00ed se celkov\u00fd zdaniteln\u00fd obrat k prahu pro povinnost platit DPH ve v\u00fd\u0161i 100 000 GEL za nep\u0159etr\u017eit\u00fdch 12 m\u011bs\u00edc\u016f.<\/li>\n<\/ol>\n\n\n\n<p>Neexistuje jednotn\u00e1 sazba platn\u00e1 pro v\u0161echny p\u0159\u00edpady kr\u00e1tkodob\u00e9ho pron\u00e1jmu. Da\u0148ov\u00fd model je t\u0159eba stanovit je\u0161t\u011b p\u0159ed zah\u00e1jen\u00edm pravideln\u00e9ho p\u0159\u00edjmu, a nikoli a\u017e po p\u0159ekro\u010den\u00ed prahov\u00fdch hodnot nebo po obdr\u017een\u00ed v\u00fdzvy od da\u0148ov\u00e9ho \u00fa\u0159adu.<\/p>\n\n\n\n<p>Pokud vlastn\u00edk vlastn\u00ed n\u011bkolik objekt\u016f, jejich celkov\u00fd obrat se p\u0159i stanoven\u00ed z\u00e1vazk\u016f z DPH s\u010d\u00edt\u00e1.<\/p>\n\n\n\n<p><strong>V\u00fdpo\u010det 2. Kr\u00e1tkodob\u00fd pron\u00e1jem.<\/strong><\/p>\n\n\n\n<p>Hrub\u00e9 tr\u017eby za rok \u2014 <strong>60 000 GEL<\/strong>. Poplatek platformy \u2013 15% (9 000 GEL). Na \u00fa\u010det p\u0159i\u0161la \u010d\u00e1stka <strong>51 000 GEL<\/strong>.<\/p>\n\n\n\n<p>D\u016fle\u017eit\u00e9: Poplatek platformy nen\u00ed pro da\u0148ov\u00e9 \u00fa\u010dely automaticky ode\u010ditateln\u00fdm v\u00fddajem. Hrub\u00fd v\u00fdnos (60 000 GEL) a \u010d\u00e1stka skute\u010dn\u011b p\u0159ipsan\u00e1 na \u00fa\u010det (51 000 GEL) mohou m\u00edt z da\u0148ov\u00e9ho hlediska odli\u0161n\u00fd v\u00fdznam v z\u00e1vislosti na tom, jak je \u010dinnost formalizov\u00e1na a jak\u00fd re\u017eim se na ni vztahuje. Bez anal\u00fdzy statusu pl\u00e1tce a pou\u017eiteln\u00e9ho re\u017eimu nen\u00ed mo\u017en\u00e9 ur\u010dit p\u0159esn\u00fd da\u0148ov\u00fd z\u00e1klad.<\/p>\n\n\n\n<p>Tento p\u0159\u00edklad ukazuje, pro\u010d nelze da\u0148 vypo\u010d\u00edtat pouze z \u010d\u00e1stky, kter\u00e1 p\u0159i\u0161la na bankovn\u00ed \u00fa\u010det. Pro jeden re\u017eim m\u016f\u017ee b\u00fdt rozhoduj\u00edc\u00ed hrub\u00fd v\u00fdnos ve v\u00fd\u0161i 60 000 GEL, pro jin\u00fd re\u017eim pak jin\u00fd z\u00e1klad dan\u011b stanoven\u00fd p\u0159\u00edslu\u0161n\u00fdmi p\u0159edpisy. Proto je nutn\u00e9 smlouvu s platformou nebo spr\u00e1vcovskou spole\u010dnost\u00ed a v\u00fdkazy o vy\u00fa\u010dtovan\u00fdch tr\u017eb\u00e1ch uchov\u00e1vat spole\u010dn\u011b s bankovn\u00edmi v\u00fdpisy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Komer\u010dn\u00ed pron\u00e1jem<\/h3>\n\n\n\n<p>Pron\u00e1jem nemovitosti pro \u00fa\u010dely kancel\u00e1\u0159e, obchodn\u00edch prostor nebo jin\u00e9 komer\u010dn\u00ed \u010dinnosti nespad\u00e1 pod zv\u00fdhodn\u011bnou sazbu pro pron\u00e1jem bytov\u00fdch prostor. Da\u0148ov\u00fd z\u00e1klad a sazba se stanovuj\u00ed podle obecn\u00fdch pravidel. V n\u011bkter\u00fdch p\u0159\u00edpadech, kdy je n\u00e1jemcem organizace, pln\u00ed tato organizace funkci da\u0148ov\u00e9ho z\u00e1stupce: postup sr\u00e1\u017eky je t\u0159eba stanovit ve smlouv\u011b a ov\u011b\u0159it u \u00fa\u010detn\u00edho n\u00e1jemce s ohledem na konkr\u00e9tn\u00ed situaci.<\/p>\n\n\n\n<p>Ve smlouv\u011b je t\u0159eba jasn\u011b uv\u00e9st, zda je n\u00e1jemn\u00e9 uvedeno p\u0159ed nebo po ode\u010dten\u00ed dan\u011b: na tom z\u00e1vis\u00ed skute\u010dn\u00e1 \u010d\u00e1stka, kter\u00e1 p\u0159ibude na \u00fa\u010det vlastn\u00edka.<\/p>\n\n\n\n<p><strong>Tabulka 4. Zdan\u011bn\u00ed r\u016fzn\u00fdch druh\u016f pron\u00e1jmu<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Sc\u00e9n\u00e1\u0159<\/th><th>Mo\u017en\u00e1 s\u00e1zka nebo re\u017eim<\/th><th>Datab\u00e1ze<\/th><th>Co zkontrolovat<\/th><\/tr><\/thead><tbody><tr><td>Dlouhodob\u00fd pron\u00e1jem bydlen\u00ed<\/td><td>5% p\u0159i spln\u011bn\u00ed podm\u00ednek, bez ode\u010dten\u00ed n\u00e1klad\u016f<\/td><td>P\u0159\u00edjem z pron\u00e1jmu<\/td><td>\u00da\u010del, registrace, smlouva<\/td><\/tr><tr><td>Denn\u00ed pron\u00e1jem<\/td><td>Z\u00e1le\u017e\u00ed na typu \u010dinnosti<\/td><td>Tr\u017eby nebo zdaniteln\u00fd z\u00e1klad<\/td><td>Stav \u010dinnosti, zvl\u00e1\u0161tn\u00ed re\u017eim, slu\u017eby, DPH<\/td><\/tr><tr><td>K pron\u00e1jmu jako kancel\u00e1\u0159<\/td><td>Obecn\u00e1 pravidla; n\u00e1jemce m\u016f\u017ee plnit funkci da\u0148ov\u00e9ho z\u00e1stupce<\/td><td>Z\u00e1le\u017e\u00ed na \u00fa\u010dastn\u00edc\u00edch transakce<\/td><td>Postaven\u00ed n\u00e1jemce, podm\u00ednky smlouvy, postup p\u0159i sr\u00e1\u017ek\u00e1ch<\/td><\/tr><tr><td>Pron\u00e1jem prost\u0159ednictv\u00edm spr\u00e1vcovsk\u00e9 spole\u010dnosti<\/td><td>Z\u00e1le\u017e\u00ed na struktu\u0159e smlouvy<\/td><td>P\u0159\u00edjem vlastn\u00edka nebo tr\u017eby z \u010dinnosti<\/td><td>Agenturn\u00ed model, provize, v\u00fdkaznictv\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148 z prodeje<\/h2>\n\n\n\n<p>Prodej nemovitosti v Gruzii m\u016f\u017ee v\u00e9st k da\u0148ov\u00e9 povinnosti. Da\u0148 se nevztahuje na celou \u010d\u00e1stku prodeje, ale na <strong>zdaniteln\u00e9ho p\u0159ebytku<\/strong> \u2014 rozd\u00edly mezi prodejn\u00ed cenou a dokladovan\u00fdmi v\u00fddaji, kter\u00e9 jsou podle da\u0148ov\u00e9ho z\u00e1kon\u00edku p\u0159\u00edpustn\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-1-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v Gruzii\" class=\"wp-image-16239\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-1-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-1-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-1-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/2_rezultat-1.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Da\u0148 z prodeje obytn\u00fdch nemovitost\u00ed v Gruzii je da\u0148 z p\u0159\u00edjmu z p\u0159ebytku z prodeje majetku (\u010dl\u00e1nky 81\u201382 da\u0148ov\u00e9ho z\u00e1kon\u00edku). <strong>Pokud se osvobozen\u00ed od dan\u011b neuplat\u0148uje, zdaniteln\u00fd p\u0159ebytek fyzick\u00e9 osoby z prodeje bytov\u00e9 jednotky nebo domu s p\u0159\u00edslu\u0161n\u00fdm pozemkem se zda\u0148uje sazbou 5%.<\/strong><\/p>\n\n\n\n<p><strong>Jak se stanov\u00ed zdaniteln\u00fd p\u0159ebytek:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>V\u00fdnos z prodeje<\/strong> \u2014 to je skute\u010dn\u00e1 prodejn\u00ed cena objektu.<\/li>\n\n\n\n<li><strong>V\u00fddaje dolo\u017een\u00e9 doklady<\/strong> \u2014 jedn\u00e1 se o po\u0159izovac\u00ed cenu a dal\u0161\u00ed v\u00fddaje, kter\u00e9 da\u0148ov\u00fd z\u00e1kon\u00edk uzn\u00e1v\u00e1 jako odpo\u010ditateln\u00e9 a kter\u00e9 jsou dolo\u017eeny p\u0159\u00edslu\u0161n\u00fdmi doklady. Samotn\u00e1 existence \u00fa\u010dtenky je\u0161t\u011b nezaru\u010duje n\u00e1rok na sn\u00ed\u017een\u00ed p\u0159eplatku: slo\u017een\u00ed uznateln\u00fdch v\u00fddaj\u016f je nutn\u00e9 ov\u011b\u0159it samostatn\u011b.<\/li>\n\n\n\n<li><strong>P\u0159ebytek<\/strong> = v\u00fdnos z prodeje \u2212 uznateln\u00e9 a dolo\u017een\u00e9 n\u00e1klady.<\/li>\n<\/ul>\n\n\n\n<p><strong>V\u00fdpo\u010det 3. Prodej bytu.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Po\u0159izovac\u00ed cena: <strong>220 000 GEL<\/strong>.<\/li>\n\n\n\n<li>Prodejn\u00ed cena: <strong>280 000 GEL<\/strong>.<\/li>\n\n\n\n<li>Doklady dolo\u017een\u00e9 v\u00fddaje, kter\u00e9 jsou podle z\u00e1kon\u00edku p\u0159\u00edpustn\u00e9: <strong>10 000 GEL<\/strong>.<\/li>\n\n\n\n<li>Zdaniteln\u00fd p\u0159ebytek: 280 000 \u2212 220 000 \u2212 10 000 = <strong>50 000 GEL<\/strong>.<\/li>\n\n\n\n<li>Da\u0148 podle sazby 5%: 50 000 \u00d7 0,05 = <strong>2 500 GEL<\/strong> (pokud se osvobozen\u00ed neuplat\u0148uje).<\/li>\n<\/ul>\n\n\n\n<p>Je t\u0159eba posoudit, zda lze osvobozen\u00ed od dan\u011b uplatnit, a to s ohledem na okolnosti ka\u017ed\u00e9ho jednotliv\u00e9ho obchodu.<\/p>\n\n\n\n<p><strong>Co se stane p\u0159i prodeji za jeden, dva nebo t\u0159i roky<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Doba dr\u017een\u00ed<\/th><th>Celkov\u00fd da\u0148ov\u00fd v\u00fdsledek<\/th><\/tr><\/thead><tbody><tr><td>M\u00e9n\u011b ne\u017e dva roky<\/td><td>Pokud se na prodej nevztahuje osvobozen\u00ed od dan\u011b, zisk z prodeje nemovitosti k bydlen\u00ed se zdan\u00ed sazbou 5%<\/td><\/tr><tr><td>P\u0159esn\u011b dva roky<\/td><td>Podm\u00ednka \u201ev\u00edce ne\u017e dva roky\u201c zat\u00edm nebyla spln\u011bna<\/td><\/tr><tr><td>V\u00edce ne\u017e dva roky<\/td><td>Je mo\u017en\u00e9 z\u00edskat osvobozen\u00ed od dan\u011b z p\u0159ebytku<\/td><\/tr><tr><td>Objekt byl vyu\u017e\u00edv\u00e1n v r\u00e1mci hospod\u00e1\u0159sk\u00e9 \u010dinnosti<\/td><td>Je nutn\u00e1 samostatn\u00e1 kontrola bez ohledu na lh\u016ftu<\/td><\/tr><tr><td>Pravideln\u00fd prodej nemovitost\u00ed<\/td><td>Je mo\u017en\u00e9 ji klasifikovat jako ekonomickou \u010dinnost<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Lh\u016ftu je t\u0159eba po\u010d\u00edtat podle p\u0159esn\u00fdch dat vzniku a z\u00e1niku zapsan\u00e9ho pr\u00e1va, a nikoli pouze podle kalend\u00e1\u0159n\u00edch let.<\/p>\n\n\n\n<p><strong>Doba dr\u017een\u00ed a zpro\u0161t\u011bn\u00ed.<\/strong> Podle <a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/1043717?publication=244\" rel=\"nofollow noopener\" target=\"_blank\">\u010dl\u00e1nek 82 da\u0148ov\u00e9ho z\u00e1kon\u00edku<\/a>, p\u0159ebytek z prodeje bytov\u00e9 jednotky nebo domu s p\u0159\u00edslu\u0161n\u00fdm pozemkem <strong>je osvobozen od dan\u011b z p\u0159\u00edjm\u016f, pokud byl p\u0159edm\u011bt ve vlastnictv\u00ed fyzick\u00e9 osoby d\u00e9le ne\u017e dva roky<\/strong>. Pro uplatn\u011bn\u00ed t\u00e9to v\u00fdhody je nutn\u00e9 ov\u011b\u0159it p\u0159esn\u00e1 data vzniku a z\u00e1niku zapsan\u00e9ho pr\u00e1va. U b\u011b\u017en\u00e9 kupn\u00ed smlouvy se lh\u016fta po\u010d\u00edt\u00e1 od data z\u00e1pisu vlastnick\u00e9ho pr\u00e1va do rejst\u0159\u00edku; pro nemovitosti z\u00edskan\u00e9 d\u011bdictv\u00edm, darem nebo z jin\u00fdch d\u016fvod\u016f mohou platit zvl\u00e1\u0161tn\u00ed pravidla.<\/p>\n\n\n\n<p>Nemovitost, kter\u00e1 byla vyu\u017e\u00edv\u00e1na k podnikatelsk\u00e9 \u010dinnosti, vy\u017eaduje samostatnou anal\u00fdzu: doba komer\u010dn\u00edho vyu\u017eit\u00ed m\u016f\u017ee m\u00edt vliv na to, zda lze uplatnit osvobozen\u00ed od dan\u011b. Systematick\u00fd n\u00e1kup a prodej n\u011bkolika nemovitost\u00ed za \u00fa\u010delem dal\u0161\u00edho prodeje m\u016f\u017ee b\u00fdt da\u0148ov\u00fdm \u00fa\u0159adem kvalifikov\u00e1n jako hospod\u00e1\u0159sk\u00e1 \u010dinnost.<\/p>\n\n\n\n<p>P\u0159i prodeji nemovitosti z\u00edskan\u00e9 darem nebo d\u011bdictv\u00edm z\u00e1vis\u00ed z\u00e1klad dan\u011b a p\u0159\u00edslu\u0161n\u00e9 da\u0148ov\u00e9 \u00falevy na stupni p\u0159\u00edbuznosti, d\u016fvodu p\u0159evodu vlastnick\u00e9ho pr\u00e1va a dostupn\u00fdch doklad\u016f \u2013 p\u0159\u00edslu\u0161n\u00e9 pravidlo je t\u0159eba stanovit individu\u00e1ln\u011b.<\/p>\n\n\n\n<p><strong>Tabulka 5. Sc\u00e9n\u00e1\u0159e zdan\u011bn\u00ed p\u0159i prodeji<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Sc\u00e9n\u00e1\u0159<\/th><th>Celkov\u00fd da\u0148ov\u00fd v\u00fdsledek<\/th><th>Co zkontrolovat<\/th><\/tr><\/thead><tbody><tr><td>Prodej reziden\u010dn\u00edho objektu po v\u00edce ne\u017e dvou letech vlastnictv\u00ed<\/td><td>Mo\u017en\u00e9 osvobozen\u00ed od dan\u011b<\/td><td>P\u0159esn\u00e1 data z\u00e1pisu pr\u00e1va na nabyt\u00ed a prodej<\/td><\/tr><tr><td>Prodej p\u0159ed uplynut\u00edm dvou let vlastnictv\u00ed<\/td><td>P\u0159ebytek se zdan\u00ed sazbou 5%<\/td><td>N\u00e1kupn\u00ed cena, prodejn\u00ed cena, uznateln\u00e9 v\u00fddaje<\/td><\/tr><tr><td>Prodej nemovitosti vyu\u017e\u00edvan\u00e9 k podnik\u00e1n\u00ed<\/td><td>Je nutn\u00e1 samostatn\u00e1 kontrola<\/td><td>Doba pou\u017e\u00edv\u00e1n\u00ed a stav \u010dinnosti<\/td><\/tr><tr><td>S\u00e9rie p\u0159eprodej\u016f<\/td><td>Je mo\u017en\u00e9 ji klasifikovat jako ekonomickou \u010dinnost<\/td><td>Pravidelnost, \u00fa\u010del n\u00e1kupu, po\u010det transakc\u00ed<\/td><\/tr><tr><td>Darov\u00e1n\u00ed nebo d\u011bdictv\u00ed<\/td><td>Z\u00e1klad a v\u00fdhody z\u00e1vis\u00ed na d\u016fvodu a p\u0159\u00edbuzensk\u00e9m vztahu<\/td><td>Stupe\u0148 p\u0159\u00edbuznosti, cena, doklady k dolo\u017een\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Pokud je nemovitost ve vlastnictv\u00ed spole\u010dnosti.<\/strong> V\u00fd\u0161e popsan\u00e9 prahov\u00e9 hodnoty rodinn\u00e9ho p\u0159\u00edjmu, osvobozen\u00ed od dan\u011b z majetku p\u0159i p\u0159\u00edjmu do 40 000 GEL a sazba 5% pro ur\u010dit\u00e9 p\u0159\u00edjmy fyzick\u00e9 osoby by se nem\u011bly automaticky vztahovat na pr\u00e1vnickou osobu. Pro spole\u010dnosti plat\u00ed samostatn\u00e1 pravidla pro oce\u0148ov\u00e1n\u00ed majetku, da\u0148ov\u00e9 v\u00fdkaznictv\u00ed, da\u0148 z p\u0159\u00edjm\u016f a DPH. N\u00e1kup, pron\u00e1jem nebo prodej nemovitost\u00ed prost\u0159ednictv\u00edm gruz\u00ednsk\u00e9 \u010di zahrani\u010dn\u00ed spole\u010dnosti je nutn\u00e9 vypo\u010d\u00edt\u00e1vat samostatn\u011b.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">DPH a podnik\u00e1n\u00ed<\/h2>\n\n\n\n<p>B\u011b\u017en\u00fd n\u00e1kup bytu fyzickou osobou za \u00fa\u010delem vlastn\u00edho bydlen\u00ed nebo pron\u00e1jmu s\u00e1m o sob\u011b neznamen\u00e1 automatick\u00e9 vzniknut\u00ed povinnosti k DPH. Nejprve je t\u0159eba zjistit, zda se jedn\u00e1 o hospod\u00e1\u0159skou \u010dinnost a zda jde o zdaniteln\u00fd \u00fakon \u2013 a teprve pot\u00e9 posoudit povinnosti v oblasti DPH.<\/p>\n\n\n\n<p><strong>Standardn\u00ed sazba DPH v Gruzii \u010din\u00ed 18%.<\/strong> Povinnost registrace jako pl\u00e1tce DPH vznik\u00e1, kdy\u017e zdaniteln\u00fd obrat osoby za <strong>nep\u0159etr\u017eit\u00e9 12m\u011bs\u00ed\u010dn\u00ed obdob\u00ed<\/strong> p\u0159esahuje <strong>100 000 GEL<\/strong>. Jde o obrat, nikoli o zisk. <strong>\u017d\u00e1dost o registraci je t\u0159eba podat nejpozd\u011bji do dvou pracovn\u00edch dn\u016f po p\u0159ekro\u010den\u00ed prahov\u00e9 hodnoty<\/strong> (\u010dl\u00e1nek 157 da\u0148ov\u00e9ho z\u00e1kon\u00edku).<\/p>\n\n\n\n<p>Situace, v nich\u017e se DPH st\u00e1v\u00e1 relevantn\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Systematick\u00e9 p\u0159ed\u00e1v\u00e1n\u00ed n\u011bkolika objekt\u016f s dopl\u0148kov\u00fdmi slu\u017ebami, jejich\u017e celkov\u00fd obrat p\u0159esahuje stanovenou hranici.<\/li>\n\n\n\n<li>Developersk\u00e1 \u010dinnost: v\u00fdstavba a prodej nemovitost\u00ed jako druh podnik\u00e1n\u00ed.<\/li>\n\n\n\n<li>D\u00e1leprodej n\u011bkolika nemovitost\u00ed, kter\u00fd je pova\u017eov\u00e1n za hospod\u00e1\u0159skou \u010dinnost.<\/li>\n<\/ul>\n\n\n\n<p>Pokud je n\u011bkolik objekt\u016f ve vlastnictv\u00ed jedn\u00e9 osoby, jejich celkov\u00e9 tr\u017eby se p\u0159i stanoven\u00ed povinnosti k DPH s\u010d\u00edtaj\u00ed.<\/p>\n\n\n\n<p>Registrace k DPH m\u016f\u017ee ovlivnit cenu smlouvy, pen\u011b\u017en\u00ed tok a skute\u010dnou mar\u017ei. V\u00fdsledek z\u00e1vis\u00ed na tom, zda cena zahrnuje DPH, zda m\u00e1 pl\u00e1tce n\u00e1rok na odpo\u010det vstupn\u00ed DPH a jak je da\u0148ov\u00e9 zat\u00ed\u017een\u00ed rozlo\u017eeno ve smlouv\u011b. Um\u011bl\u00e9 rozd\u011blen\u00ed \u010dinnost\u00ed s c\u00edlem udr\u017eet obrat pod prahovou hodnotou je riskantn\u00ed a ne\u017e\u00e1douc\u00ed praxe.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Cizinci a nerezidenti<\/h2>\n\n\n\n<p>Zahrani\u010dn\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161nost sama o sob\u011b nezakl\u00e1d\u00e1 samostatnou, zv\u00fd\u0161enou sazbu dan\u011b z nemovitost\u00ed. Ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161n\u00edk, kter\u00fd vlastn\u00ed nemovitost v Gruzii, plat\u00ed da\u0148 z nemovitost\u00ed podle stejn\u00fdch pravidel: rozhoduj\u00edc\u00edm faktorem je rodinn\u00fd p\u0159\u00edjem, typ nemovitosti a p\u0159\u00edslu\u0161n\u00e1 ustanoven\u00ed da\u0148ov\u00e9ho z\u00e1kon\u00edku.<\/p>\n\n\n\n<p>Ob\u010danstv\u00ed a da\u0148ov\u00e1 rezidence jsou odli\u0161n\u00e9 pojmy. Samotn\u00e1 gruz\u00ednsk\u00e1 da\u0148ov\u00e1 rezidence neznamen\u00e1 automatick\u00e9 zdan\u011bn\u00ed ve\u0161ker\u00fdch zahrani\u010dn\u00edch p\u0159\u00edjm\u016f fyzick\u00e9 osoby v Gruzii. N\u011bkter\u00e9 zahrani\u010dn\u00ed p\u0159\u00edjmy v\u0161ak mohou m\u00edt v\u00fdznam p\u0159i v\u00fdpo\u010dtu rodinn\u00e9ho ukazatele pro da\u0148 z majetku \u2013 tato ot\u00e1zka je podrobn\u011b pops\u00e1na v\u00fd\u0161e v \u010d\u00e1sti \u201eCo se pova\u017euje za rodinn\u00fd p\u0159\u00edjem\u201c.<\/p>\n\n\n\n<p>Status da\u0148ov\u00e9ho rezidenta Gruzie z\u00e1vis\u00ed mimo jin\u00e9 na d\u00e9lce pobytu v zemi. Krit\u00e9rium 183 dn\u016f se vztahuje na jak\u00e9koli nep\u0159etr\u017eit\u00e9 12m\u011bs\u00ed\u010dn\u00ed obdob\u00ed kon\u010d\u00edc\u00ed v p\u0159\u00edslu\u0161n\u00e9m da\u0148ov\u00e9m roce \u2013 nikoli pouze na po\u010det dn\u016f v kalend\u00e1\u0159n\u00edm roce.<\/p>\n\n\n\n<p>Zahrani\u010dn\u00ed vlastn\u00edk <strong>mo\u017en\u00e1<\/strong> m\u00edt da\u0148ov\u00e9 povinnosti sou\u010dasn\u011b v Gruzii i v zemi da\u0148ov\u00e9ho rezidentstv\u00ed \u2013 v z\u00e1vislosti na pr\u00e1vn\u00edch p\u0159edpisech t\u00e9to zem\u011b a na existenci smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed. Dohoda automaticky nezbavuje povinnosti pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed: nutnost pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed, zp\u016fsob zapo\u010dten\u00ed nebo osvobozen\u00ed se posuzuj\u00ed samostatn\u011b podle pr\u00e1vn\u00edch p\u0159edpis\u016f ka\u017ed\u00e9 zem\u011b.<\/p>\n\n\n\n<p>Majitel, kter\u00fd nem\u00e1 gruz\u00ednsk\u00fd bankovn\u00ed \u00fa\u010det, m\u016f\u017ee m\u00edt praktick\u00e9 pot\u00ed\u017ee s placen\u00edm dan\u011b. Podrobnosti o pen\u011b\u017en\u00edch p\u0159evodech p\u0159in\u00e1\u0161\u00ed \u010dl\u00e1nek \u201e<a href=\"\/cs\/all\/how-to-transfer-money-to-georgia-to-buy-real-estate\/\">Jak p\u0159ev\u00e9st pen\u00edze do Gruzie za \u00fa\u010delem koup\u011b nemovitosti<\/a>&#171;.<\/p>\n\n\n\n<p>Pro zahrani\u010dn\u00edho vlastn\u00edka je d\u016fle\u017eit\u00e9 uchov\u00e1vat: kupn\u00ed smlouvu s uveden\u00edm ceny, doklady o v\u00fddaj\u00edch na opravy a \u00fapravy, n\u00e1jemn\u00ed smlouvy, v\u00fdpisy o p\u0159ijat\u00fdch n\u00e1jemn\u00edch platb\u00e1ch a potvrzen\u00ed o zaplacen\u00fdch dan\u00edch. Bez t\u011bchto dokument\u016f nen\u00ed mo\u017en\u00e9 ani spr\u00e1vn\u011b vypo\u010d\u00edtat zdaniteln\u00fd p\u0159ebytek p\u0159i prodeji, ani prok\u00e1zat spln\u011bn\u00ed povinnost\u00ed v p\u0159\u00edpad\u011b kontroly.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Da\u0148ov\u00e1 rezidence a ob\u010danstv\u00ed nejsou tot\u00e9\u017e.<\/strong> Pro spr\u00e1vn\u00fd v\u00fdpo\u010det je d\u016fle\u017eit\u00e9 zjistit nejen toto\u017enost majitele, ale tak\u00e9 jeho da\u0148ov\u00fd status, zdroj p\u0159\u00edjm\u016f a p\u0159edpisy zem\u011b, v n\u00ed\u017e m\u00e1 trval\u00fd pobyt.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak vypo\u010d\u00edtat re\u00e1lnou v\u00fdnosnost<\/h2>\n\n\n\n<p>Dan\u011b p\u0159edstavuj\u00ed \u010d\u00e1st n\u00e1klad\u016f spojen\u00fdch s vlastnictv\u00edm, kterou je t\u0159eba zohlednit v investi\u010dn\u00edm modelu je\u0161t\u011b p\u0159ed podpisem smlouvy. Investor, kter\u00fd se zam\u011b\u0159uje pouze na hrub\u00fd v\u00fdnos z pron\u00e1jmu, p\u0159ece\u0148uje skute\u010dnou v\u00fdnosnost.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/8_rezultat-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v Gruzii\" class=\"wp-image-16235\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/8_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/8_rezultat-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/8_rezultat-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/08\/8_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Z\u00e1kladn\u00ed vzorec:<\/p>\n\n\n\n<p><strong>\u010cist\u00e1 v\u00fdnosnost = (p\u0159\u00edjem z pron\u00e1jmu \u2212 prostoje \u2212 spr\u00e1va \u2212 n\u00e1klady vlastn\u00edka na slu\u017eby \u2212 opravy \u2212 poji\u0161t\u011bn\u00ed \u2212 dan\u011b) \u00f7 celkov\u00e1 hodnota investice \u00d7 100%.<\/strong><\/p>\n\n\n\n<p><strong>Tabulka 6. Jednoduch\u00fd model v\u00fdpo\u010dtu \u010dist\u00e9 v\u00fdnosnosti<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Ukazatel<\/th><th>Sc\u00e9n\u00e1\u0159 A (osvobozen\u00ed od dan\u011b z nemovitost\u00ed)<\/th><th>Sc\u00e9n\u00e1\u0159 B (s\u00e1zka 0,2%)<\/th><\/tr><\/thead><tbody><tr><td>Cena nemovitosti<\/td><td>300 000 GEL<\/td><td>300 000 GEL<\/td><\/tr><tr><td>Registrace a vy\u0159\u00edzen\u00ed<\/td><td>1 500 GEL<\/td><td>1 500 GEL<\/td><\/tr><tr><td>Vybaven\u00ed a p\u0159\u00edprava<\/td><td>35 000 GEL<\/td><td>35 000 GEL<\/td><\/tr><tr><td>Celkov\u00e1 hodnota investic<\/td><td><strong>336 500 GEL<\/strong><\/td><td><strong>336 500 GEL<\/strong><\/td><\/tr><tr><td>Hrub\u00fd v\u00fdnos z pron\u00e1jmu<\/td><td>36 000 GEL\/rok<\/td><td>36 000 GEL\/rok<\/td><\/tr><tr><td>Slevy a ak\u010dn\u00ed nab\u00eddky (8%)<\/td><td>\u22122 880 GEL<\/td><td>\u22122 880 GEL<\/td><\/tr><tr><td>\u0158\u00edzen\u00ed (15%)<\/td><td>\u22125 400 GEL<\/td><td>\u22125 400 GEL<\/td><\/tr><tr><td>\u00dadr\u017eba a opravy<\/td><td>\u22122 500 GEL<\/td><td>\u22122 500 GEL<\/td><\/tr><tr><td>Da\u0148 z pron\u00e1jmu (5% od 36 000)<\/td><td>\u22121 800 GEL<\/td><td>\u22121 800 GEL<\/td><\/tr><tr><td>Da\u0148 z nemovitosti<\/td><td>0 GEL<\/td><td>\u2212600 GEL (300 000 \u00d7 0,2%)<\/td><\/tr><tr><td>\u010cist\u00fd zisk<\/td><td><strong>23 420 GEL<\/strong><\/td><td><strong>22 820 GEL<\/strong><\/td><\/tr><tr><td>\u010cist\u00e1 v\u00fdnosnost<\/td><td><strong>\u2248 6 961 TP415T<\/strong><\/td><td><strong>\u2248 6 781 TP415T<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Tento v\u00fdpo\u010det p\u0159edstavuje zjednodu\u0161en\u00fd model a nezohled\u0148uje inflaci, n\u00e1klady na kapit\u00e1l, odpisy ani p\u0159\u00edpadnou da\u0148 z prodeje. Sc\u00e9n\u00e1\u0159 A \u2013 osvobozen\u00ed za p\u0159edpokladu, \u017ee celkov\u00fd rodinn\u00fd p\u0159\u00edjem nep\u0159esahuje 40 000 GEL a neexistuj\u00ed \u017e\u00e1dn\u00e9 dal\u0161\u00ed p\u0159\u00edjmy, kter\u00e9 by tento ukazatel zvy\u0161ovaly. Sc\u00e9n\u00e1\u0159 B \u2013 sazba 0,2% p\u0159i rodinn\u00e9m p\u0159\u00edjmu vy\u0161\u0161\u00edm ne\u017e 40 000, ale ni\u017e\u0161\u00edm ne\u017e 100 000 GEL. Skute\u010dn\u00e9 hodnoty z\u00e1vis\u00ed na konkr\u00e9tn\u00ed nemovitosti, obci, da\u0148ov\u00e9m re\u017eimu a b\u011b\u017en\u00fdch v\u00fddaj\u00edch.<\/em><\/p>\n\n\n\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Typick\u00e9 chyby majitel\u016f<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Pova\u017eovat registra\u010dn\u00ed poplatek za da\u0148 z n\u00e1kupu.<\/strong> St\u00e1tn\u00ed poplatek za z\u00e1pis pr\u00e1va je spr\u00e1vn\u00ed poplatek ve pevn\u00e9 v\u00fd\u0161i, nikoli da\u0148. Zam\u011b\u0148ov\u00e1n\u00ed t\u011bchto pojm\u016f vede k chyb\u00e1m v rozpo\u010dtu transakce.<\/li>\n\n\n\n<li><strong>Pou\u017e\u00edt sazbu 1% na v\u0161echny majitele.<\/strong> Maxim\u00e1ln\u00ed sazba 1% se uplat\u0148uje pouze v p\u0159\u00edpad\u011b rodinn\u00e9ho p\u0159\u00edjmu 100 000 GEL a v\u00edce, a to pouze v horn\u00ed \u010d\u00e1sti rozmez\u00ed. P\u0159i ni\u017e\u0161\u00edm p\u0159\u00edjmu je sazba v\u00fdrazn\u011b ni\u017e\u0161\u00ed nebo rovn\u00e1 nule.<\/li>\n\n\n\n<li><strong>Brat v \u00favahu pouze osobn\u00ed p\u0159\u00edjem a zapom\u00ednat na \u010dleny rodiny.<\/strong> Da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 s ohledem na celkov\u00fd p\u0159\u00edjem rodiny. P\u0159\u00edjmy man\u017eela \u010di man\u017eelky a dal\u0161\u00edch p\u0159\u00edbuzn\u00fdch, kte\u0159\u00ed s rodinou trvale \u017eij\u00ed ve spole\u010dn\u00e9 dom\u00e1cnosti, zvy\u0161uj\u00ed celkovou \u010d\u00e1stku.<\/li>\n\n\n\n<li><strong>Pozemek ignorovat.<\/strong> Pokud objekt zahrnuje pozemek, jedn\u00e1 se o samostatnou da\u0148ovou povinnost, kter\u00e1 nen\u00ed zahrnuta v dani z nemovitost\u00ed.<\/li>\n\n\n\n<li><strong>Tr\u017en\u00ed hodnotu nemovitosti nep\u0159epo\u010d\u00edt\u00e1vat.<\/strong> B\u011bhem n\u011bkolika let se tr\u017en\u00ed hodnota m\u016f\u017ee v\u00fdrazn\u011b zm\u011bnit. Vych\u00e1zet p\u0159i v\u00fdpo\u010dtu aktu\u00e1ln\u00ed dan\u011b z po\u0159izovac\u00ed ceny je chyba.<\/li>\n\n\n\n<li><strong>Zam\u011b\u0148ovat dlouhodob\u00fd pron\u00e1jem byt\u016f za komer\u010dn\u00ed vyu\u017eit\u00ed.<\/strong> Zv\u00fdhodn\u011bn\u00e1 sazba 5% se vztahuje na obytnou plochu pronaj\u00edmanou k bydlen\u00ed. Na kancel\u00e1\u0159e nebo sklady se vztahuje jin\u00fd re\u017eim.<\/li>\n\n\n\n<li><strong>Pova\u017eovat provizi spole\u010dnosti Airbnb za \u010d\u00e1stku, kter\u00e1 se automaticky ode\u010d\u00edt\u00e1 z da\u0148ov\u00e9ho z\u00e1kladu.<\/strong> Hrub\u00e9 tr\u017eby a \u010d\u00e1stka po ode\u010dten\u00ed provize mohou b\u00fdt v z\u00e1vislosti na da\u0148ov\u00e9m re\u017eimu vykl\u00e1d\u00e1ny r\u016fzn\u011b.<\/li>\n\n\n\n<li><strong>Neuchov\u00e1vat smlouvy a doklady o v\u00fddaj\u00edch.<\/strong> Dokumenty maj\u00ed p\u0159i prodeji a v p\u0159\u00edpad\u011b kontroly z\u00e1sadn\u00ed v\u00fdznam; samotn\u00e1 p\u0159\u00edtomnost \u00fa\u010dtenky je\u0161t\u011b nezaru\u010duje n\u00e1rok na sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b.<\/li>\n\n\n\n<li><strong>Nevypl\u0148ovat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, proto\u017ee ozn\u00e1men\u00ed nedorazilo.<\/strong> Nespol\u00e9hejte se na osobn\u00ed upom\u00ednku: odpov\u011bdnost za kontrolu lh\u016fty le\u017e\u00ed na da\u0148ov\u00e9m poplatn\u00edkovi.<\/li>\n\n\n\n<li><strong>Nezohled\u0148ovat dan\u011b zem\u011b sv\u00e9ho bydli\u0161t\u011b.<\/strong> P\u0159\u00edjmy z gruz\u00ednsk\u00fdch nemovitost\u00ed mohou podl\u00e9hat povinnosti p\u0159izn\u00e1n\u00ed i v zemi, kde je vlastn\u00edk da\u0148ov\u00fdm rezidentem. Dohoda o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed automaticky nezbavuje povinnosti podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Kontroln\u00ed seznam pro majitele nemovitosti v Gruzii<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ur\u010dit da\u0148ov\u00fd status<\/strong> \u2014 rezident nebo nerezident Gruzie, st\u00e1tn\u00ed p\u0159\u00edslu\u0161nost; v p\u0159\u00edpad\u011b pot\u0159eby up\u0159esnit krit\u00e9rium 183 dn\u016f.<\/li>\n\n\n\n<li><strong>Zkontrolovat slo\u017een\u00ed rodiny<\/strong> \u2014 kdo se pro \u00fa\u010dely v\u00fdpo\u010dtu dan\u011b podle ustanoven\u00ed da\u0148ov\u00e9ho z\u00e1kon\u00edku pova\u017euje za \u010dlena rodiny.<\/li>\n\n\n\n<li><strong>Zjistit \u00fadaje o celkov\u00e9m p\u0159\u00edjmu rodiny<\/strong> \u2014 v\u0161echny zdroje p\u0159\u00edjm\u016f a v\u0161ichni \u010dlenov\u00e9 rodiny, v\u010detn\u011b p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed, kter\u00e9 lze zapo\u010d\u00edtat do rodinn\u00e9ho p\u0159\u00edjmu v p\u0159\u00edpadech stanoven\u00fdch da\u0148ov\u00fdm z\u00e1kon\u00edkem.<\/li>\n\n\n\n<li><strong>Ur\u010dit typ objektu<\/strong> \u2014 byt, d\u016fm, apartm\u00e1ny, komer\u010dn\u00ed prostory, nedokon\u010den\u00e1 stavba.<\/li>\n\n\n\n<li><strong>Zkontrolovat, zda je k dispozici pozemek<\/strong> \u2014 zda je pozemek sou\u010d\u00e1st\u00ed nemovitosti, jak\u00e1 je jeho kategorie a \u00fa\u010del vyu\u017eit\u00ed.<\/li>\n\n\n\n<li><strong>Potvrdit aktu\u00e1ln\u00ed tr\u017en\u00ed hodnotu<\/strong> \u2014 nikoli po\u0159izovac\u00ed cenu, ale aktu\u00e1ln\u00ed tr\u017en\u00ed ocen\u011bn\u00ed v souladu s platn\u00fdmi pravidly.<\/li>\n\n\n\n<li><strong>Ur\u010dit povahu n\u00e1jmu<\/strong> \u2014 bytov\u00e9 pron\u00e1jmy na dlouhodob\u00e9 obdob\u00ed, pron\u00e1jmy na denn\u00ed b\u00e1zi, komer\u010dn\u00ed pron\u00e1jmy, prost\u0159ednictv\u00edm spr\u00e1vcovsk\u00e9 spole\u010dnosti.<\/li>\n\n\n\n<li><strong>Zkontrolovat dobu vlastnictv\u00ed<\/strong> \u2014 ode dne z\u00e1pisu vlastnick\u00e9ho pr\u00e1va; v p\u0159\u00edpad\u011b d\u011bdictv\u00ed a darov\u00e1n\u00ed je t\u0159eba se sezn\u00e1mit se zvl\u00e1\u0161tn\u00edmi pravidly.<\/li>\n\n\n\n<li><strong>Odhadnout celkov\u00fd obrat za 12 m\u011bs\u00edc\u016f<\/strong> \u2014 p\u0159i p\u0159ed\u00e1n\u00ed v\u00edce objekt\u016f je t\u0159eba zohlednit prahovou hodnotu pro DPH ve v\u00fd\u0161i 100 000 GEL.<\/li>\n\n\n\n<li><strong>Zaregistrovat se na rs.ge<\/strong> \u2014 vytvo\u0159it nebo ov\u011b\u0159it \u00fa\u010det na port\u00e1lu Revenue Service.<\/li>\n\n\n\n<li><strong>Podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v term\u00ednu<\/strong> - <strong>nejpozd\u011bji do 1. listopadu<\/strong> (pokud to vy\u017eaduj\u00ed povinnosti); ov\u011b\u0159it aktu\u00e1ln\u00ed lh\u016fty pro pron\u00e1jem a prodej.<\/li>\n\n\n\n<li><strong>Ulo\u017eit v\u0161echna potvrzen\u00ed<\/strong> \u2014 prohl\u00e1\u0161en\u00ed, potvrzen\u00ed o zaplacen\u00ed, v\u00fdpo\u010det ceny, smlouvy a doklady o v\u00fddaj\u00edch.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00fd model je d\u016fle\u017eit\u011bj\u0161\u00ed, ne\u017e se zd\u00e1<\/h2>\n\n\n\n<p>Zdan\u011bn\u00ed nemovitost\u00ed v Gruzii zahrnuje \u010dty\u0159i f\u00e1ze: koupi, vlastnictv\u00ed, pron\u00e1jem a prodej. Ve f\u00e1zi koup\u011b p\u0159edstavuj\u00ed hlavn\u00ed v\u00fddaje registra\u010dn\u00ed a souvisej\u00edc\u00ed poplatky, nikoli v\u0161ak da\u0148 z p\u0159evodu vlastnick\u00e9ho pr\u00e1va. Ro\u010dn\u00ed da\u0148 z nemovitosti fyzick\u00e9 osoby z\u00e1vis\u00ed na p\u0159\u00edjmu rodiny, tr\u017en\u00ed hodnot\u011b nemovitosti a sazb\u011b stanoven\u00e9 obc\u00ed. V p\u0159\u00edpad\u011b uplatn\u011bn\u00ed da\u0148ov\u00e9 \u00falevy m\u016f\u017ee \u010dinit 0%, p\u0159i rodinn\u00e9m p\u0159\u00edjmu nad 40 000, ale ni\u017e\u0161\u00edm ne\u017e 100 000 GEL \u2013 od 0,05% do 0,2%, a p\u0159i p\u0159\u00edjmu 100 000 GEL a v\u00edce \u2013 od 0,8% do 1% tr\u017en\u00ed hodnoty zdaniteln\u00e9ho majetku. Pozemkov\u00e1 da\u0148 se po\u010d\u00edt\u00e1 samostatn\u011b. Pozemkov\u00e1 da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 samostatn\u011b a nevztahuje se na ni osvobozen\u00ed na z\u00e1klad\u011b p\u0159\u00edjmov\u00e9ho prahu.<\/p>\n\n\n\n<p>P\u0159\u00edjem z pron\u00e1jmu bytov\u00fdch prostor za \u00fa\u010delem bydlen\u00ed se p\u0159i spln\u011bn\u00ed podm\u00ednek zdan\u00ed sazbou 5% bez odpo\u010dtu n\u00e1klad\u016f; kr\u00e1tkodob\u00fd a komer\u010dn\u00ed pron\u00e1jem vy\u017eaduj\u00ed samostatnou anal\u00fdzu. P\u0159i prodeji obytn\u00e9 nemovitosti p\u0159ed uplynut\u00edm dvou let \u010din\u00ed da\u0148 5% ze zdaniteln\u00e9ho p\u0159ebytku; p\u0159i dr\u017een\u00ed d\u00e9le ne\u017e dva roky je mo\u017en\u00e9 osvobozen\u00ed od dan\u011b. DPH se st\u00e1v\u00e1 relevantn\u00ed v p\u0159\u00edpad\u011b systematick\u00e9 \u010dinnosti, jej\u00ed\u017e obrat p\u0159ekro\u010d\u00ed prahovou hodnotu 100 000 GEL za nep\u0159etr\u017en\u00fdch 12 m\u011bs\u00edc\u016f.<\/p>\n\n\n\n<p>Znalost t\u011bchto pravidel umo\u017e\u0148uje spr\u00e1vn\u011b odhadnout skute\u010dnou v\u00fdnosnost nemovitosti, vyhnout se neo\u010dek\u00e1van\u00fdm v\u00fddaj\u016fm a vy\u0159\u00eddit spr\u00e1vnou dokumentaci ji\u017e od prvn\u00edho dne vlastnictv\u00ed. Pokud je struktura transakce nestandardn\u00ed \u2013 nemovitost byla vyu\u017e\u00edv\u00e1na k podnik\u00e1n\u00ed, je p\u0159ev\u00e1d\u011bna prost\u0159ednictv\u00edm \u0159et\u011bzce smluv, jedn\u00e1 se o komer\u010dn\u00ed nemovitost nebo je prod\u00e1vaj\u00edc\u00edm pr\u00e1vnick\u00e1 osoba \u2013 obra\u0165te se p\u0159ed podpisem smlouvy na da\u0148ov\u00e9ho specialistu v Gruzii. Ofici\u00e1ln\u00ed vysv\u011btlen\u00ed jsou k dispozici na port\u00e1lu <a href=\"https:\/\/www.rs.ge\/\" rel=\"nofollow noopener\" target=\"_blank\">Da\u0148ov\u00e1 spr\u00e1va<\/a> a v sekci <a href=\"https:\/\/www.rs.ge\/PersonsTaxFAQ-en\" rel=\"nofollow noopener\" target=\"_blank\">\u010casto kladen\u00e9 ot\u00e1zky pro fyzick\u00e9 osoby<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udd17&nbsp;<strong>U\u017eite\u010dn\u00e9 odkazy na dan\u011b z nemovitost\u00ed v Gruzii<\/strong><\/h3>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.rs.ge\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Da\u0148ov\u00e1 slu\u017eba Gruzie (rs.ge)<\/a><\/strong><br>Ofici\u00e1ln\u00ed str\u00e1nky s aktu\u00e1ln\u00edmi da\u0148ov\u00fdmi sazbami, kalkula\u010dkami a pravidly pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.napr.gov.ge\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">ANPR (N\u00e1rodn\u00ed agentura pro ve\u0159ejn\u00e9 rejst\u0159\u00edky)<\/a><\/strong><br>Kontrola katastr\u00e1ln\u00ed hodnoty objektu, historie vlastnictv\u00ed a v\u011bcn\u00fdch b\u0159emen.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/justice.gov.ge\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Sn\u011bmovna spravedlnosti Gruzie (justice.gov.ge)<\/a><\/strong><br>Ofici\u00e1ln\u00ed str\u00e1nky pro registraci realitn\u00edch transakc\u00ed a ov\u011b\u0159ov\u00e1n\u00ed dokument\u016f.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.mof.ge\/en\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Ministerstvo financ\u00ed Gruzie<\/a><\/strong><br>Informace o da\u0148ov\u00fdch reform\u00e1ch a zm\u011bn\u00e1ch v legislativ\u011b.<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>Gruzie nem\u00e1 jednotnou univerz\u00e1ln\u00ed \u201eda\u0148 z nemovitost\u00ed\u201c \u2013 jedn\u00e1 se o [\u2026]<\/p>","protected":false},"author":14,"featured_media":16228,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-16226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides"],"acf":[],"_links":{"self":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/16226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/comments?post=16226"}],"version-history":[{"count":6,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/16226\/revisions"}],"predecessor-version":[{"id":16447,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/16226\/revisions\/16447"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/media\/16228"}],"wp:attachment":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/media?parent=16226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/categories?post=16226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/tags?post=16226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}