Is there a property tax in Georgia?
Who pays, at what rates and when.
Short answer
Georgia has a property tax that individuals pay on the market value of real estate, with the rate depending on annual family income. For families earning under 100,000 GEL the rate is 0.05% to 0.2%, and from 100,000 GEL it is 0.8% to 1% (Tax Code, Article 202). Payment is due by 15 November.
Why
- The tax is set by Articles 200 to 206 of the Tax Code of Georgia and is a local tax (Article 6).
- Individuals pay on real estate (including unfinished buildings), yachts, aircraft and certain cars (Article 201).
- If family income in the previous year did not exceed 40,000 GEL, an individual's property other than land is exempt (Article 206).
Details
Article 202 (paragraph 5) sets the rate limits for individuals: for families with income under 100,000 GEL, 0.05% to 0.2%, and for families with income of 100,000 GEL or more, 0.8% to 1% of the property's market value at year end. The exact rate within these limits is set by the municipality. Under Article 205 the tax is due no later than 15 November; for 2026 the Revenue Service named 16 November on its website. Land tax is calculated separately (Articles 203 to 205).
On buying a home as a foreigner, see: How can a foreigner buy an apartment in Georgia?. For other taxes, see: What are the taxes and VAT in Georgia?
Tip
Check your rate and payment date on rs.ge or by phone at 2 299 299 before the November deadline.
What may differ
The rate depends on family income and the municipality, and the exemption for income up to 40,000 GEL does not cover land. Rules change; the edition on matsne.gov.ge was checked on 10 November 2026.
Common misconception
There is no tax on real estate in Georgia.
What actually happens
There is one: Articles 200 to 206 of the Tax Code require individuals to pay it on the market value of real estate unless an exemption applies.
People also ask
- What is the property tax rate in Georgia?
Sources
This answer is for reference only and is not legal advice. Rates and rules change, so check rs.ge.
Taxes in Georgia: rates and rulesRelated questions
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Where can you find a coworking space in Tbilisi and Batumi?
Both cities have coworking spaces: Georgia's Innovation and Technology Agency (GITA) takes online bookings, and private spaces are collected in the Madloba catalog.
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Is there a tax on inheritance and gifts in Georgia?
Property received as a gift or by inheritance by first and second line heirs is exempt from income tax in Georgia.
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Do you pay tax when selling an apartment or a car in Georgia?
Tax on selling an apartment is due if you owned it under 2 years, and on selling a car if under 6 months have passed since title registration.
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What tax do you pay on renting out an apartment in Georgia?
An individual pays 5% income tax on rent from letting out a home for residential use when no expenses are deducted from that income.