Georgia real estate taxes: capital gains, rental income, property tax
Simulate the tax actually owed on your rental income, resale capital gain or annual property tax in Georgia. The simulator applies 2025 tax law: 5% on long-term rental, 1% under Small Business Status for short-term, capital gains exemption after 2 years.
What do you want to calculate?
Rental income
Tax due
- Taxable base
- $6,000
- Applicable rate
- 5.00 %
- Tax due
- $300
- Net income / gain after tax
- $5,700
Estimates based on Georgian 2025 tax law. The tax treaty between Georgia and your country of residence may adjust final taxation. Consult a tax advisor to validate your situation.
Small Business Status (SBS) regime
SBS is a special Georgian regime reserved for individual entrepreneurs whose turnover stays below 500,000 GEL per year (~USD 185,000). It taxes 1% of turnover, with no VAT and no additional social charges. Ideal for short-term rental.
2-year capital gains exemption
An individual who holds a property for at least 2 years before reselling pays no capital gains tax in Georgia. This is one of the most favorable regimes in the world. Before 2 years, capital gains are taxed at 5% (on the difference between sale and purchase price).
Tax treaty and double taxation
Georgia has signed 55+ tax treaties, including with France, Belgium, Germany, Italy, Spain, Turkey, Russia and Israel. These treaties prevent double taxation on real estate income. The country where the property is located (Georgia) taxes first, then your country of residence applies a tax credit.