In short
Letting a flat long term in Tbilisi or Batumi means a lease under the Civil Code of Georgia. Put it in writing, covering term, notice, deposit and currency. Individuals pay 5% tax on the rent, with no deduction for costs. If a company is the tenant, it normally withholds the tax and pays it over.
What goes in the leaseA long let is less work than holiday letting but less flexible: for the term of the lease, only the tenant uses the flat.
Holiday and long lets comparedLease and tenants
Georgian tenancy law sits in the Civil Code from Art. 531 onwards. Whatever the lease records precisely, you will not have to prove later.
Under Art. 531 the landlord grants use of the flat for a set period and the tenant pays the agreed rent. Put the lease in writing, in two languages, with an inventory, meter readings and photos attached. Your lawyer can confirm whether a particular form is required in your case.
You agree either a fixed term or an open-ended lease. How much notice ends an open-ended lease, and when arrears allow termination without notice, follow from the tenancy rules of the Civil Code and from your lease. Set out notice periods, the form of notice and an address for service, and have the clause checked by a lawyer.
A deposit is customary but a matter of agreement. Record the amount, the account, the deadline for repayment and the permitted deductions, such as unpaid bills or damage beyond normal wear. A check-in and check-out report is the basis for all of this.
Long-term tenants, especially companies, sometimes ask whether the lease will be entered in the public registry. Whether that is possible or needed for your lease, and what effect it has on a later sale, is for a lawyer to settle with NAPR.
The lari is Georgia's legal tender. Under the National Bank's larisation measures, prices for goods and services have had to be stated in lari since 1 July 2017. If you let in lari, you carry the currency risk against sterling or the euro. Tax is declared in lari.
Geostat, the national statistics office, publishes data on migration, residence and households that gives a sounder picture of demand than anecdote. Ask local managers too who rents in your district and how long tenants stay.
Furnished flats appeal to newcomers and companies that want to move in quickly. Unfurnished flats tend to attract tenants who stay longer. Either way, a photographed inventory belongs in the lease.
Individuals pay 5% of gross residential rent and declare it before 1 April of the following year. If the tenant is a company or registered entrepreneur, it withholds the tax as a tax agent. Ask for written confirmation of the amount withheld.
Comparison
Same flat, different business. These cases show where the differences lie.
The comparison describes typical differences, not returns. What a flat earns depends on location, building and fit-out.
Check-ins, cleaning and guests all year
One tenant, one payment a month
Owners abroad need someone to welcome guests and arrange cleaning for holiday letting. For a long let, a contact for emergencies is often enough.
Your own weeks can be kept free
Only the tenant uses it during the lease
If you want to come every summer, holiday letting suits you better, provided the house rules allow it.
Less seasonal than the coast
One fixed rent for the whole term
Both models work in Tbilisi. In Batumi, holiday letting depends more heavily on the summer.
A different rule can apply to short-stay lets
On residential rent for individuals
Have a Georgian tax adviser confirm the treatment before you start.
How holiday letting works in Georgia, with season and management.
Holiday rentals in GeorgiaProjects in Tbilisi
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Go to project searchFrequently asked questions
Lease, notice, deposit, currency and tax.
Make it written and bilingual in any case. Only then can you evidence the rent, term, deposit and condition of the flat later. A Georgian lawyer can confirm whether the law requires a particular form for your lease.
A fixed-term lease ends when the term expires. For an open-ended lease, and where rent is in arrears, the Civil Code and your lease decide when and on what notice you can terminate. Have a Georgian lawyer prepare the notice and serve it in writing.
Have your lawyer check that before you sign. Under the National Bank's larisation measures, prices have had to be stated in lari since July 2017, and whether a lease may still set or collect rent in dollars depends on the current rules. Agree the conversion rate for tax with a tax adviser.
As an individual, 5% of gross residential rent, with no deduction for costs, declared before 1 April of the following year. If a company rents the flat, it withholds the tax and pays it over. Tax in your home country may also apply.
It depends on the case. Whether your lease can be registered with NAPR, whether it needs to be and what that means for a later sale is for a Georgian lawyer to confirm. Some corporate tenants ask for it.
Last reviewed on November 2, 2026. Sources: Civil Code of Georgia, Arts. 531 et seq. (lease) (matsne.gov.ge); text of Art. 531 as reproduced in the Tbilisi State University commentary (gccc.tsu.ge), National Agency of Public Registry (napr.gov.ge), National Bank of Georgia (nbg.gov.ge): Larization Measures (pricing in lari from 1 July 2017), Tax Code of Georgia: rate on rental income and withholding at source (matsne.gov.ge), National Statistics Office of Georgia (geostat.ge): migration. This guide is not legal or tax advice.
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