In short
Individuals in Georgia pay 5% on residential rental income. Since autumn 2026, property tax on an apartment applies only if household income is above GEL 100,000 a year, so most foreign owners pay none. Owners who hold an apartment for more than two years sell it tax-free.
The taxes at a glanceGeorgia charges no transfer tax on the purchase itself.
Buying costs in GeorgiaAt a glance
The rules for individuals as of November 2026. Your case may differ.
On rent from residential property let for living, individuals pay 5% of gross rent with no deduction of costs. Owners who want to deduct costs pay 20% on the profit instead.
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.
Owners who hold an apartment for more than two years pay no tax on the gain when they sell. With a shorter holding period, 5% of the gain is due; documented finishing costs reduce it.
In practice
Three simple rules for owners from abroad.
Declare a year's rental income before 1 April of the following year on the rs.ge portal, yourself or through a representative.
Keep statements from the manager and the platforms. You will need them at home too.
Have someone check how your home country treats Georgian rental income. The double tax treaty plays a role.
Frequently asked questions
Rental tax, property tax, selling and tax at home.
Individuals pay 5% of gross rent on residential property. For short-term rentals to holidaymakers, the rate depends on how the activity is classified.
Only if your household's annual income is above GEL 100,000. This threshold has applied since autumn 2026; before it was GEL 40,000.
After more than two years of ownership the gain is tax-free. Before that, individuals pay 5% of the gain.
Usually yes. Germany, for example, exempts the rental income under its treaty but uses it to set the rate on your other income. Check your own country's treaty.
Last reviewed on 1 November 2026. Sources: Tax Code of Georgia, amendment of 30 September 2026 (property tax), Ministry of Finance of Georgia, Public Ruling No. 143 of 14 May 2026 (sale), Revenue Service of Georgia (rs.ge). This guide is not legal or tax advice.
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