{"id":20671,"date":"2026-10-26T05:04:30","date_gmt":"2026-10-26T02:04:30","guid":{"rendered":"https:\/\/residence-estate.ge\/uncat\/nalog-na-imushchestvo-gruziya-porog-100000-lari-2026\/"},"modified":"2026-10-26T05:04:30","modified_gmt":"2026-10-26T02:04:30","slug":"nalog-na-imushchestvo-gruziya-porog-100000-lari-2026","status":"publish","type":"post","link":"https:\/\/residence-estate.ge\/en\/news\/nalog-na-imushchestvo-gruziya-porog-100000-lari-2026\/","title":{"rendered":"Property tax in Georgia 2026: the exemption threshold has risen to 100,000 lari"},"content":{"rendered":"
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Georgian Law No. 1874 of 30 September 2026 raised the threshold for exemption from personal property tax from 40,000 to 100,000 lari of household income for the previous year. Above this threshold, the rate is 0.8\u20131% of the market value. The Act came into force upon publication; the land tax remains unchanged. According to the Revenue Service, the tax return for 2026 must be submitted by 2 November 2026.<\/p>\n<\/blockquote>\n

The Georgian Parliament has amended the rules on personal property tax: the exemption now depends on a single threshold of 100,000 lari of annual household income. The change applies to flats, houses and other taxable property, excluding land, and applies to property that must be declared in 2026. Below: what the rules used to be and what they are now, who is affected, what deadlines are known, and what has not yet been confirmed by official sources. The information is current as at 23 October 2026.<\/p>\n

What has changed: then and now<\/h2>\n
\"Residential<\/figure>\n

Changes have been made The Georgian Law \u2018On Amendments to the Tax Code of Georgia\u2019 No. 1874-VIms-XImp<\/a>, published on the Matsne website on 30 September 2026. The Act amends two provisions of the Tax Code: Section 202 (paragraph 5, rate) and Section 206 (paragraph 1, sub-paragraph \u2018a\u2019, exemption).<\/p>\n\n\n\n\n\n\n\n\n
Parameter<\/th>\nIt was<\/th>\nIt became (under Act No. 1874)<\/th>\n<\/tr>\n<\/thead>\n
Exemption for individuals (property excluding land)<\/td>\nthe family\u2019s income for the previous calendar year does not exceed 40,000 lari<\/td>\nthe family\u2019s income for the previous calendar year does not exceed 100,000 lari<\/td>\n<\/tr>\n
Intermediate tax rate for income between 40,000 and 100,000 lari<\/td>\n0.05\u20130.21 TP415T of the market value (according to media reports; this wording does not appear in the Act itself)<\/td>\nNot applicable: such families are exempt<\/td>\n<\/tr>\n
Rate applicable when income exceeds the threshold<\/td>\n0.8\u201311 TP415T of market value<\/td>\nnot less than 0.8% and not more than 1% of the market value at the end of the year preceding the current one<\/td>\n<\/tr>\n
Land tax<\/td>\nthe previous rules applied<\/td>\nno changes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Consequently, the two-tier system has been replaced by a single threshold. The market value used for the calculation is that at the end of the year preceding the current calendar year.<\/p>\n

When the law came into force<\/h2>\n

According to Article 3 of the Act, it comes into force upon publication, that is, on 30 September 2026. Article 2 extends the new rules to property tax, which must be declared in 2026. One of the Revenue Service\u2019s statements, as reported by the media, cites 1 October 2026 as the date. This discrepancy has not been confirmed by the original source; therefore, the text on Matsne serves as the reference: 30 September 2026.<\/p>\n

Timeline<\/h3>\n\n\n\n\n\n\n\n\n\n
Date<\/th>\nEvent<\/th>\n<\/tr>\n<\/thead>\n
14\u201315 September 2026<\/td>\nThe change has been announced (according to media reports)<\/td>\n<\/tr>\n
29 September 2026<\/td>\nFirst reading, 82 votes in favour (according to media reports)<\/td>\n<\/tr>\n
30 September 2026<\/td>\nAct No. 1874, dated and published in Matsne, comes into force<\/td>\n<\/tr>\n
2 October 2026<\/td>\nNotification from the Georgian Revenue Service regarding property tax for 2026<\/td>\n<\/tr>\n
2 November 2026<\/td>\nDeadline for individuals to submit their annual tax returns, as notified by the Revenue Service<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Who is affected by the change?<\/h2>\n
\"Residential<\/figure>\n

The law applies to individuals who own taxable property in Georgia, excluding land: flats, houses, unfinished buildings and other properties specified in the Tax Code. The criterion is not linked to citizenship; it is determined by household income and the fact of ownership.<\/p>\n