One of the world's softest tax regimes
Rental income is taxed at 5% (flat withholding), real estate capital gains at 0% after 2 years of holding. There is no wealth tax and no inheritance tax on Georgian assets.
Ultra-favorable taxation, double-digit market growth, low cost of living, access to permanent residency: Georgia ticks every box for optimized patrimonial and rental investment.
Rental income is taxed at 5% (flat withholding), real estate capital gains at 0% after 2 years of holding. There is no wealth tax and no inheritance tax on Georgian assets.
The Georgian new-build real estate market has grown +12 to +18% per year over the last 5 years, driven by tourism (9 million visitors in 2023), the arrival of a large skilled Russian community and the growing appeal for IT nomads.
Hotel residences and beachfront properties in Batumi generate gross yields of 12-14%, with average occupancy of 70-80%. In Tbilisi, long-term rental provides more stable yields of 8-12%.
Any real estate investment above $150,000 qualifies the investor and their family for Georgian permanent residency (see our dedicated visa page).
Nearly all Georgian developers accept installment payments until delivery (24 to 60 months), interest-free and without any bank credit. A 20-30% down payment reserves the property.