Residence permit
Since 1 March 2026, owners of property with a market value above USD 150,000 can apply for a temporary residence permit. The flat on its own does not make you tax resident.
Owning a flat in Georgia. Much of the work comes in the first year.
In short
After buying, first check the registry extract to confirm you are registered as owner. Then come handover and fitting out, meters and utilities, the rules of the building and insurance. If you let the flat, you register with the Revenue Service and declare the rent every year before 1 April. Since 30 September 2026, individuals pay property tax on the flat only if household income in the previous year exceeded GEL 100,000.
The first year in four stepsEach step has its own page with sources. This page shows only what comes when.
Start with the handoverThe first year
From registry extract to first tax return.
The order in which many owners abroad deal with things. If you buy a finished resale flat, there is no fitting out.
- 1
Confirm registration
Once registered, order an extract from the National Agency of Public Registry, GEL 13 online within one working day. Check names, shares, floor area, and that no developer's mortgage remains.
- 2
Handover and fitting out
With a new build, sign the handover record only after checking for defects. With a white-frame unit, fitting out follows. If you are not there, send a surveyor or a property manager.
- 3
Utilities, building, insurance
Have electricity, water and gas put in your name. Ask who manages the building, what the service charge covers and how owners take decisions. Look into cover for water damage, earthquake and liability.
- 4
Tax if you let
If you let, register with the Revenue Service, set up access to rs.ge and declare a year's rent before 1 April of the following year. Without letting, and with household income of no more than GEL 100,000 in the previous year, a flat normally carries no ongoing tax.
Exit and estate
After more than two years of ownership, individuals sell without Georgian tax on the gain. On death, your heirs have six months to accept the estate before a notary. Keep the papers where your heirs will find them.
All guides
Everything about owning in Georgia.
Each page covers one step in depth, with sources and the date it was last checked.
Selling property in Georgia
Contract, registration, tax and getting the money out.
Reselling before completion
How assigning a developer contract works.
Inheriting and passing on property
How a flat in Georgia passes to the heirs.
New-build handover
Inspect for defects, sign the right papers, register ownership.
From white frame to finished apartment
Plan, contract and sign off a fit-out after handover, from abroad.
Setting up utilities
Which supplier is responsible and how to move the meters into your name.
Homeowners' associations in Georgia
Who decides in the building, how owners vote and whether the manager can be replaced.
Insuring an apartment in Georgia
What cover exists and how to check the insurer and the policy wording.
Frequently asked questions
Questions after buying.
Duties, tax, residence and looking after the flat from abroad.
What do I need to do after buying a flat in Georgia?
Check your registration on the registry extract, take over the flat after a defects inspection, put the utilities in your name and look into insurance. If you let it, register with the Revenue Service.
Do I pay tax every year as an owner in Georgia?
Normally only in two cases: if you let the flat, or if your household income in the previous year exceeded GEL 100,000. Individuals pay 5% on residential rent. Since 30 September 2026 property tax applies only above that threshold.
Does owning a flat give me a residence permit?
If the market value is above USD 150,000, you can apply for a temporary residence permit under the rules in force since 1 March 2026. Applications are made at a Public Service Hall.
Who looks after the flat when I am not in Georgia?
Often a property manager who handles handover, meters, repairs and, if you wish, letting. Give them only the powers they need and ask for receipts for every payment.
Last reviewed on November 2, 2026. Sources: National Agency of Public Registry (napr.gov.ge): registry extracts and fees, Law No. 1874-VIმს-XIმპ of 30 September 2026 amending the Tax Code, Art. 206(1)(a) (exemption where household income is up to GEL 100,000) (matsne.gov.ge), Revenue Service of Georgia (rs.ge): registration and returns, Law of Georgia on the Legal Status of Aliens and Stateless Persons, Art. 15 (matsne.gov.ge). This guide is not legal or tax advice.
Read next
The next steps in detail.
The new-build handover, filing rental income tax and selling later.
One year of work, then routine.
Sort out registration, handover, utilities and tax in the first year, and little remains to do after that.