Service charge
Monthly fee for cleaning, security, lifts and common areas, usually charged per square metre.
- Set by
- Developer or building manager
- Where
- on the project page
Buying costs in Georgia. What comes on top of the price.
In short
There is no transfer tax when you buy an apartment in Georgia. The only mandatory cost is the registration fee, GEL 150 in the standard procedure. A lawyer, translations and a power of attorney come on top if you need them. After buying, the biggest item is usually finishing; the main running cost is the service charge.
All items at a glanceSince autumn 2026 individuals pay property tax only above GEL 100,000 household income a year.
See running costsRunning costs
What you pay every year after buying.
These costs fall on you as the owner. Figures for a specific building are on its project page.
Property tax
Since autumn 2026, individuals pay property tax on apartments only if household income is above GEL 100,000 a year. The old GEL 40,000 threshold has been abolished. The rate is then 0.8 to 1% of market value.
- Basis
- Tax Code of Georgia
- Rate
- 0.8 to 1% above GEL 100,000
Tax on rental income
Individuals pay 5% on residential rental income, with no deduction of costs. A year's income is declared before 1 April of the following year.
- Rate
- 5% of gross rent
- Authority
- Revenue Service Georgia
One-off costs
What you pay once when buying.
Only a few items come on top of the price. How high they are depends on the project and your choices.
Transfer tax
Does not exist in Georgia. Unlike in many EU countries, no tax is charged on the purchase price.
Registration
Standard registration takes 4 working days and costs GEL 150. For GEL 270 it takes one working day, for GEL 350 it is done on the day you apply.
Lawyer
Optional but advised. An independent lawyer checks the contract, payment plan and the developer's ownership.
Power of attorney and translation
Only needed if you don't travel. The document is notarised, translated and apostilled.
Interior finishing
With a white-frame handover, floors, bathroom, kitchen and paint follow. This is usually the largest extra.
Frequently asked questions
Questions about costs.
Fees, taxes, commission and management: what buyers want to know before buying.
How high are buying costs in Georgia?
Much lower than in most of Western Europe, because there is no transfer tax. Only registration from GEL 150 is mandatory. A lawyer, translations and finishing come on top as needed.
Do I owe tax on the apartment in my home country?
Under the double tax treaty, Georgia may tax the rental income. Germany exempts it but takes it into account for the rate on your other income, so you still have to declare it. Other countries have their own treaties.
Is there an agent's commission?
When buying directly from the developer, buyers usually pay no commission. On resales one may apply.
What does a rental manager cost?
Managers usually take a share of the rental income. The share is higher for holiday rentals than for long-term lets.
Last reviewed on 1 November 2026. Sources: National Agency of Public Registry (napr.gov.ge): fees and terms, Tax Code of Georgia, amendment of 30 September 2026 (property tax), Revenue Service of Georgia (rs.ge). This guide is not legal or tax advice.
Read next
More on buying in Georgia.
Ongoing taxes in detail, the residence permit and protection when buying off-plan.
See costs in each project.
Every project page shows the payment plan, extra costs and running fees.