Georgia is one of the most owner-friendly tax jurisdictions in the region: there's no tax on purchase, most homeowners pay no annual tax at all, and a sale after two years of ownership is exempt. Below are the concrete rates, thresholds and deadlines for 2026.
- On purchase there's no tax or stamp duty — only registration of 50–200 GEL.
- Annual property tax — 0–1% of value, depending on household income. Income up to 40,000 GEL/yr — full exemption.
- Rental: 20% of net income or a reduced 5% when renting to individuals.
- Sale: 5% on the gain if held <2 years; after 2 years — 0%.
On purchase
There is no stamp duty or purchase tax in Georgia. You only pay to register the deal at the Public Registry — the amount depends on speed:
| Registration speed | Fee |
|---|---|
| standard (a few working days) | ~50 GEL |
| expedited (1 day) | ~150 GEL |
| same day | ~200 GEL |
The deal is registered at the House of Justice (Public Service Hall / NAPR) or with a notary; ownership transfers upon the registry entry, not upon signing the contract.
Annual property tax
The rate is up to 1% of the self-assessed market value, but it depends on the household's annual income:
| Household annual income | Tax rate |
|---|---|
| up to 40,000 GEL | 0% — full exemption |
| 40,000–100,000 GEL | 0.05–0.2% of value |
| over 100,000 GEL | up to 1% of value |
Most non-resident owners who don't run a business and don't rent out the property fall outside this tax.
Land tax
Non-agricultural land is taxed separately — a base of 0.24 GEL per m² per year (with a municipal coefficient). For an apartment in a multi-unit building there is usually no separate land tax.
Rental tax
Two regimes to choose from:
| Regime | Rate | Base |
|---|---|---|
| Standard | 20% | net income (after expenses) |
| Reduced (residential to individuals) | 5% | gross income, no expense deduction |
The 5% on gross rent is the most common choice when renting an apartment to individuals; it's set up via taxpayer status (see the article on registering as a sole proprietor).
On sale
Capital gains tax on selling residential property:
| Holding period | Tax |
|---|---|
| less than 2 years | 5% on the gain (difference between sale and purchase price) |
| 2 years or more | 0% — exempt |
The two-year period counts from the date of ownership registration. Selling earlier — budget 5% on the gain; often it's better to wait until 2 years.
How and when to pay
- Set up a personal account on the Revenue Service portal rs.ge (needed for declarations and payment).
- Property tax (if it applies to you) — declare by 1 November, pay by 15 November.
- Rental is declared monthly/annually depending on the regime; the gain on a sale — in the annual declaration.
- Don't delay: late payment accrues a penalty for each day. Pay via rs.ge or at a bank.
Pick a property and gauge prices by district (to estimate both future tax and the residence-permit threshold) in search and the district pulse.
What this means in money at real market prices
Percentages say little until you apply them to the market. The median asking price for a flat in our database is $108,000 (lower quartile $77,000, upper $158,000; 106,000 active listings). That gives the following order of magnitude:
| Situation | Rate | For a $108,000 flat |
|---|---|---|
| Household income under 40,000 GEL a year | 0% | 0 |
| Income 40,000–100,000 GEL | 0.05–0.2% | ~$54–216 a year |
| Income above 100,000 GEL | up to 1% | up to ~$1,080 a year |
| Letting it out, as an individual | 5% of income | ~$390 a year at $650/month rent |
| Letting it out, sole trader with small-business status | 1% of turnover | ~$78 a year at the same rent |
| Selling within 2 years of ownership | 5% of the gain | $500 on a $10,000 gain |
| Selling after 2 years | 0% | 0 |