{"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\/en\/guides\/property-taxes-in-georgia-what-you-need-to-know-before-buying\/","title":{"rendered":"Property taxes in Georgia"},"content":{"rendered":"

Georgia does not have a single, universal \u2018property tax\u2019 \u2014 this term encompasses several different obligations, each of which arises at a specific stage: upon purchase of the property, during the period of ownership, when receiving rental income, and upon sale. The tax burden depends on the owner\u2019s status, the type of property, the family\u2019s total income, the nature of the property\u2019s use and the duration of ownership. For foreign buyers, there is no separate \u2018non-resident tax\u2019 based solely on nationality; however, tax status affects the composition of taxable income and may give rise to tax liabilities in two countries simultaneously.<\/p>\n\n\n\n

This information has been verified and updated as of August 2026. It is recommended that you check the specific rates and deadlines against the current version. of the Tax Code of Georgia<\/a> and official documents from the Revenue Service.<\/em><\/p>\n\n\n\n

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Short answer.<\/strong> Buying flats in Georgia<\/a> In itself, this is not usually subject to a separate tax on the transfer of ownership. Following the purchase, the owner may be liable for annual property tax, land tax, tax on rental income, capital gains tax on the sale of the property and, in certain business contexts, VAT. The specific tax liability depends on the family\u2019s income, the type of property, its use and the duration of ownership. Please refer to the table below for detailed tax rates.<\/p>\n<\/blockquote>\n\n\n\n

This material is for information purposes only. The tax implications of a specific transaction depend on the owner\u2019s status, the intended use of the property, the composition of the household, the source of income and the actual way in which the property is used.<\/strong><\/p>\n\n\n\n

This is a general overview for individuals. Land tax, commercial leases, short-term lettings, ownership through a company and non-standard transactions are calculated separately.<\/p>\n\n\n\n

The situation<\/th>Rate or consumption<\/th><\/tr><\/thead>
Purchase of a flat by an individual<\/td>There is not usually a separate tax on the transfer of ownership<\/td><\/tr>
Registration of ownership<\/td>150 GEL within 4 working days, 270 GEL within 1 working day, or 350 GEL on the day of application<\/td><\/tr>
The household income does not exceed 40,000 GEL<\/td>Property, other than land, is exempt from tax where the right to relief applies<\/td><\/tr>
The household income exceeds 40,000 GEL but is less than 100,000 GEL<\/td>0.05\u20130.21 TP415T of the market value of the property<\/td><\/tr>
Household income is 100,000 GEL or more<\/td>0.8\u20131% of the market value of the property<\/td><\/tr>
Long-term letting of residential property<\/td>5% from income before deduction of expenses<\/td><\/tr>
Sale of a residential property before the expiry of the grace period<\/td>5% from the taxable surplus<\/td><\/tr>
Sale after more than two years of ownership<\/td>A tax exemption may be available<\/td><\/tr>
VAT in business activities<\/td>18%; registration is mandatory if taxable turnover exceeds 100,000 GEL over a continuous 12-month period<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

This is a general overview for individuals. Land tax, commercial leases, short-term lettings, ownership through a company and non-standard transactions are calculated separately.<\/p>\n\n\n\n

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Taxes at different stages of ownership<\/h2>\n\n\n\n

Before examining individual obligations, it is useful to look at the bigger picture. The table below shows the tax events that may arise at each stage \u2014 from the transaction through to the sale.<\/p>\n\n\n\n

Table 1. Tax liabilities by stage<\/strong><\/p>\n\n\n\n

Stage<\/th>Contingent liability<\/th>When it happens<\/th>Tax base<\/th>What to check<\/th><\/tr><\/thead>
Buying<\/td>There is usually no separate tax on the purchase; however, there are registration and associated costs<\/td>When finalising a transaction<\/td>There is usually no tax base; the registration fee is a fixed amount<\/td>Registration period, NAPR tariff, bank charges, transfers and legal support<\/td><\/tr>
Ownership<\/td>Property tax<\/td>Provided that the terms of the code are complied with<\/td>Market value of the property<\/td>Family income and benefits<\/td><\/tr>
Land ownership<\/td>Land tax<\/td>In accordance with the rules for that particular site<\/td>Area, category, local council rate<\/td>Purpose and location<\/td><\/tr>
Rentals<\/td>Income tax, sometimes VAT<\/td>Where income is received as income from a source in Georgia<\/td>Gross income or another basis under the applicable regime<\/td>Type of lease, operational status, parties to the contract<\/td><\/tr>
For sale<\/td>Tax on taxable surplus<\/td>In the case of a taxable sale<\/td>The difference between income and verified expenditure<\/td>Period of ownership and documents<\/td><\/tr>
Gift or inheritance<\/td>Potential income tax<\/td>Depending on the relationship and the basis for the transfer<\/td>Market value or applicable basis<\/td>Degree of kinship and entitlement to benefits<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\"Property<\/figure>\n\n\n\n

The state fee for registering ownership is an administrative charge, not a tax. The amount is fixed and does not depend on the value of the property. Notary fees, bank charges, the cost of translating documents and estate agent\u2019s fees are also not tax payments, although they form part of the overall transaction costs. This distinction is important: some acquisition costs may subsequently reduce the taxable gain on sale, provided they are supported by documentation and permitted under the Tax Code \u2014 but the composition of such costs must be verified separately.<\/p>\n\n\n\n

How much does it cost to register a property?<\/strong><\/p>\n\n\n\n

Under the current fees set by the National Public Register Agency, the registration of the creation, amendment or termination of a right in rem in respect of immovable property costs:<\/p>\n\n\n\n

Registration deadline<\/th>State fee<\/th><\/tr><\/thead>
4 working days<\/td>150 GEL<\/td><\/tr>
1 working day<\/td>270 GEL<\/td><\/tr>
On the day the application is submitted<\/td>350 GEL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The cost of certifying the signatures of the parties to a transaction submitted for registration is 7 GEL<\/strong>. An electronic extract from the register can be obtained for 13 GEL within one working day<\/strong> or for 52 GEL on the day the request was made<\/strong>. A standard statement costs 20 GEL per working day or 75 GEL on the day of the request.<\/p>\n\n\n\n

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Registration fees are not based on the price of the flat, but are subject to change. You should check them again on the official NAPR website before completing the transaction.<\/p>\n<\/blockquote>\n\n\n\n

Example of costs involved in buying a flat<\/strong><\/p>\n\n\n\n

The buyer is purchasing a flat for 250,000 GEL<\/strong> and opts for standard registration of title within four working days.<\/p>\n\n\n\n

Consumption<\/th>Amount<\/th><\/tr><\/thead>
Price of the flat<\/td>250,000 GEL<\/td><\/tr>
A separate tax on purchases<\/td>0 GEL<\/td><\/tr>
Registration of ownership<\/td>150 GEL<\/td><\/tr>
Electronic extract from the register<\/td>13 GEL<\/td><\/tr>
Verification of the parties\u2019 signatures \u2014 if this service is used<\/td>7 GEL<\/td><\/tr>
Translation of documents<\/td>At the translator\u2019s rate<\/td><\/tr>
Banking Commission<\/td>According to the bank\u2019s rates<\/td><\/tr>
Due diligence<\/td>As agreed with the solicitor<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The minimum total for the specified fixed payments is 250,163 GEL<\/strong>, or 250,170 GEL when using the signature verification service.
This is a hypothetical example. The calculation does not include any potential costs relating to a power of attorney, translation, apostille, bank transfer, legal due diligence, cadastral work or agent\u2019s fees.<\/p>\n\n\n\n

Once ownership has been registered, the tax obligations do not end; rather, they are only just beginning. A tax liability arises by operation of law where there is taxable property and other specified conditions are met. The owner is responsible for checking their liability, submitting their tax return on time and paying the tax \u2014 even if they have not received a personal reminder. If the property is let, there is an obligation to declare the income. If the property is sold in the future, tax may be payable on any taxable capital gain. Planning your budget based solely on the purchase price of the property means underestimating the true cost of ownership.<\/p>\n\n\n\n

You can read more about how the transaction works and what happens before the title is registered in the article \u2018How to buy property in Georgia\u2019<\/a>«.<\/p>\n\n\n\n

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Are you looking for a property in Georgia?<\/strong> Please answer a few questions about your purchase objectives, budget and preferred location \u2014 the team at The Residence will put together a suitable selection of properties in Batumi, Tbilisi, Gonio and other regions. Go to the property search<\/a><\/p>\n<\/blockquote>\n\n\n\n

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Property tax<\/h2>\n\n\n\n

Property tax in Georgia is a local tax: its rates are set by local authorities within the ranges specified in the Tax Code (Articles 202\u2013206). This means that two flats in different towns, with the same market value and the same owner\u2019s household income, may be taxed at different rates \u2014 depending on the decision of the specific local authority.<\/p>\n\n\n\n

An individual\u2019s taxable property includes buildings, parts of buildings and properties under construction. A plot of land is a separate taxable item, which is subject to different rules (see the next section for further details). A flat in a block of flats, a detached house, a suite in an aparthotel, or commercial premises \u2013 all these properties are potentially included in the tax base, although the applicability of a specific rate depends on a number of conditions.<\/p>\n\n\n\n

The tax base is determined on the basis of the market value of the property<\/strong> in accordance with the requirements of the Tax Code and the applicable valuation rules. The Tax Code does not imply that every owner is obliged to commission a new report from an independent valuer every year. However, the owner must be able to justify the declared market value. If the value of the property has changed significantly, if there are several properties, if the property is commercial, or if the calculation is likely to give rise to a dispute with the tax authorities, it is advisable to obtain a professional valuation or a written explanation from a tax adviser. The price stated in the contract of sale does not automatically equate to the market value on the date the tax is calculated: the market changes, and over the course of several years the tax base may differ significantly from the purchase price.<\/p>\n\n\n\n

Rates for individuals<\/h3>\n\n\n\n

The key factor determining the rate is \u2014 total annual household income<\/strong> the taxpayer\u2019s. It is the household income, rather than just the owner\u2019s personal income, that determines whether the owner falls within the tax relief bracket or not.<\/p>\n\n\n\n

Table 2. Property tax brackets for individuals<\/strong><\/p>\n\n\n\n

Annual household income<\/th>General principle<\/th>Betting range<\/th><\/tr><\/thead>
Does not exceed 40,000 GEL<\/td>Property (other than land) is exempt from tax provided there are no other exclusions from the relief<\/td>0% where entitlement to a concession applies<\/td><\/tr>
More than 40,000 GEL, but less than 100,000 GEL<\/td>The tax is calculated on the basis of the market value of the taxable property<\/td>0.05\u20130.21 TP415T<\/td><\/tr>
100,000 GEL or more<\/td>An extended range is used<\/td>0.8\u20131%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\"Property<\/figure>\n\n\n\n

A few key points that must not be overlooked:<\/p>\n\n\n\n