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Georgia · Property taxes · Passport-linked guide

Property Taxes in Georgia

Georgia tax treatment depends on the property, the taxpayer, the family income base, the use of the property and the transaction. A missing universal rate is not evidence of a zero tax.

Open the Georgia Country Passport →See current facts ↓

Scope

Use the Passport for the current rule

Georgia tax treatment depends on the property, the taxpayer, the family income base, the use of the property and the transaction. A missing universal rate is not evidence of a zero tax.

OwnASea separates national law, tax administration, registry procedure, bank products and market evidence. Conditional or under-review facts are never reduced to a simple yes/no answer.

Country facts

Georgia Passport values

Rental tax · residentQualifying residential rent received by an individual is taxed at 5% under the Tax Code; activity classification and deductions must be checked.Verified
Matsne — Tax Code of Georgia ↗
Rental tax · non-residentQualifying Georgian-source residential rent can be taxed at 5% for an individual, but non-resident source, withholding and treaty treatment require case-specific review.Verified
Matsne — Tax Code of Georgia ↗
Sale / capital gainsIndividual taxable gain is generally subject to the Tax Code rate, while a qualifying residential apartment or house held for more than two years may be exempt; business activity is separate.Verified
Matsne — Tax Code of Georgia ↗
Capital-gains exemptionsThe Tax Code contains holding-period and family-line exemptions; they are conditional and should not be treated as a universal zero-rate rule.Verified
Matsne — Tax Code of Georgia ↗
Inheritance taxInheritance treatment depends on the family line and value; first- and second-line inheritance is exempt under the cited Tax Code provisions, with a separate limit for some third- and fourth-line heirs.Verified
Matsne — Tax Code of Georgia ↗

Tax layers

Do not collapse different taxes into one number

Property tax, rental-income tax, sale tax and inheritance or gift treatment use different bases and exemptions. The Passport keeps tax values conditional where the Tax Code depends on family income, holding period, property use or relationship.

Rental tax · residentQualifying residential rent received by an individual is taxed at 5% under the Tax Code; activity classification and deductions must be checked.Verified
Matsne — Tax Code of Georgia ↗
Rental tax · non-residentQualifying Georgian-source residential rent can be taxed at 5% for an individual, but non-resident source, withholding and treaty treatment require case-specific review.Verified
Matsne — Tax Code of Georgia ↗
Sale / capital gainsIndividual taxable gain is generally subject to the Tax Code rate, while a qualifying residential apartment or house held for more than two years may be exempt; business activity is separate.Verified
Matsne — Tax Code of Georgia ↗
Capital-gains exemptionsThe Tax Code contains holding-period and family-line exemptions; they are conditional and should not be treated as a universal zero-rate rule.Verified
Matsne — Tax Code of Georgia ↗
Inheritance taxInheritance treatment depends on the family line and value; first- and second-line inheritance is exempt under the cited Tax Code provisions, with a separate limit for some third- and fourth-line heirs.Verified
Matsne — Tax Code of Georgia ↗

Key points

What to remember

  • Use the Georgia Country Passport as the source of truth for current structured values.
  • Do not treat an under-review value as a verified national rule.
  • Do not generalise non-agricultural ownership to agricultural land.
  • Property ownership, residence, tax residence and citizenship are separate legal questions.
  • Verify the specific transaction with the relevant Georgian authority and qualified professional.

See the Georgia Country Passport and the adjacent guides below.

General information: This guide is not legal, tax, immigration or investment advice.

Evidence first

Official sources

These links come from the shared OwnASea Source Registry. Discovery and market sources are not used as sole authority for legal or tax claims.

bank_productBank of Georgia — Mortgage productsGeorgia ↗municipalBatumi MunicipalityGeorgia ↗tourism_authorityGeorgian National Tourism AdministrationGeorgia ↗municipalKutaisi MunicipalityGeorgia ↗bank_productLiberty Bank — Mortgage productsGeorgia ↗legal_portalMatsne — Constitution of GeorgiaGeorgia ↗legal_portalMatsne — Law on Legal Status of Aliens and Stateless PersonsGeorgia ↗legal_portalMatsne — Organic Law on Agricultural Land OwnershipGeorgia ↗legal_portalMatsne — Tax Code of GeorgiaGeorgia ↗land_registry_guidanceNational Agency of Public Registry — Immovable property registration feesGeorgia ↗land_registry_guidanceNational Agency of Public Registry — Public register extractGeorgia ↗government_serviceNational Agency of Public Registry — Smart contractGeorgia ↗central_bankNational Bank of Georgia — Responsible lending regulationGeorgia ↗tax_authority_guidanceRevenue Service — Natural person property tax FAQGeorgia ↗immigration_authority_guidanceState Services Development Agency — Migration and residence permitsGeorgia ↗government_serviceState Services Development Agency — Residence permit and card procedureGeorgia ↗bank_productTBC Bank — Mortgage productsGeorgia ↗municipalTbilisi City HallGeorgia ↗

Last verified: October 2026 · Georgia Passport and official Source Registry