Georgia raises family income threshold for property tax relief to GEL 100,000

According to the Revenue Service of Georgia, the family income threshold for the individual property tax relief in 2026 has risen from GEL 40,000 to GEL 100,000. A 2026 declaration is required if family income for 2025 exceeded GEL 100,000 and the family holds taxable property in Georgia.

For taxable land held on 1 April, the duty to declare applies regardless of income. The declaration must be filed by 2 November 2026. Under the agency's official clarification, property and land tax must be paid no later than 16 November.

See the guide to paying taxes in Georgia for payment methods.

Sources: Source publication.