Statistics
Real-estate taxation — key figures
Tax rates, VAT, property taxes: what you'll pay in Georgia.
VAT new-build (included in price)
18%
2025· MoF
Standard rental income tax
20%
2025· MoF
Individual regime rental tax
5%
2025· MoF
Capital gains after 2 years
0%
2025· MoF
Max annual property tax
1%
2025· MoF
Key takeaways
- Among the lightest tax regimes in Europe for real-estate investors.
- No capital-gains tax after a 2-year holding period.
RUSTAVELI PROPERTIES
Keep exploring
Curated internal links to deepen your Georgian investment research.