In short
To let a flat in Georgia you need to be registered with the Revenue Service and have access to the rs.ge portal. There you register the residential letting and declare a year's rent before 1 April of the following year. If a company rents the flat, it normally withholds the tax and pays it over. A representative holding a notarised power of attorney can handle every step for you.
The four stepsRates, property tax and tax on a sale are on the rental tax page. This page covers the procedure only. Portal labels, steps and deadlines can change, so check the current version on rs.ge.
Rental tax and property taxProcess
How individuals declare rent from residential lettings. You do the first three steps once and the fourth every year.
Foreigners without a Georgian personal number are entered on the Revenue Service register and given an identification number. A passport is normally all you need. You can register at a service centre or through a representative.
Registration gives you log-in details for your personal page on rs.ge. That is where you set up the letting, file returns and see your payments. Give a phone number and email address you will keep using.
The 5% rate applies to homes let for people to live in, and only if you claim no expenses. On rs.ge the Revenue Service lists this as a category of its own, Renting out of Residential Space for Residential Purposes. Before the first rent arrives, check with the Revenue Service or your representative how to record the letting there. A company tenant needs to be able to see that it should withhold 5% rather than the general 20% rate.
You declare a calendar year's rent on the portal before 1 April of the following year. Within the same deadline you pay the tax from a bank account to the Treasury account shown on the portal.
If the tenant is a company or a registered entrepreneur, it withholds the tax as a tax agent and pays it over. Income taxed at source does not need to go on your annual return. Ask for written confirmation of the amount withheld.
A lawyer, accountant or property manager can register, set up the letting and file. They need a notarised power of attorney; one signed abroad needs an apostille and a Georgian translation. The duty to file stays with you.
In practice
The return itself is short. The work lies in what was not collected during the year.
Note each payment with date, amount and currency. Amounts in dollars or euros are declared in lari, and the Tax Code ties the conversion to the official rate of the National Bank of Georgia.
Short stays booked through platforms may count as a business rather than the letting of a home. Settle the classification before the first season.
A sale has its own deadline. Since 1 January 2024, individuals declare and pay tax on a taxable gain from a sale by the 15th of the following month. The annual rental return does not cover it.
After each filing, download the return and the payment confirmation from the portal. Your tax office or HMRC will ask for them when Georgian tax is credited or taken into account.
Once a year, check that you can log in and that your representative's power of attorney is still valid. An expired document in March costs time you no longer have before the deadline.
Frequently asked questions
Registration, deadline, representatives, company tenants and records.
Yes, once you have taxable rental income in Georgia and file yourself. Foreigners without a Georgian personal number receive an identification number when they register with the Revenue Service. A passport is normally enough.
Before 1 April of the following year. Rent received in 2026 is declared and paid through rs.ge before 1 April 2027. Rent already taxed at source by a company tenant does not go on that return.
Yes. A representative with a notarised power of attorney can register you, set up the letting and file the return. A power of attorney signed abroad needs an apostille and a Georgian translation. You remain responsible for the deadline and the content.
The company normally withholds the tax as a tax agent and pays it to the Revenue Service. You do not declare that income again. Ask for written confirmation of the withholding for your records.
The Georgian return, proof of payment, the tenancy agreement and statements from your manager or booking platform. Download the return and payment from the portal after each filing, while you still have access.
Last reviewed on November 2, 2026. Sources: Tax Code of Georgia (matsne.gov.ge): rates on rental income, withholding at source, annual return, PwC Worldwide Tax Summaries, Georgia: Tax administration (annual return before 1 April), 2026, Order of the Minister of Finance No. 497 of 26 December 2023 amending Order No. 996 on tax administration, Art. 333 (return and payment on a sale by the 15th of the following month, from 1 January 2024), based on Tax Code Art. 153(12) (matsne.gov.ge), Ministry of Finance of Georgia, Public Ruling No. 143 of 14 May 2026, section on Tax Code Art. 81(1) (general rate of 20%) (matsne.gov.ge), Revenue Service of Georgia (rs.ge): registration, personal page and electronic filing; category Renting out of Residential Space for Residential Purposes (rs.ge/PersonsPreferentialTax-en). This guide is not legal or tax advice.
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