Taxation of real estate investment in Georgia
Twelve dedicated fact sheets covering every tax, regime and legal vehicle available in Georgia. Each page links to your country guide for how it meshes with your residence.
Your tax also depends on your country of residence — read the dedicated country guide.
Browse the 48 country guides →Property taxes
Overview of every tax that applies to a Georgian real estate asset.
Read →Property tax
Annual tax based on property value and household income.
Read →Capital gains
0% after two years of holding, 5% before. One of the world's most favourable rules.
Read →Real estate VAT
18% on new builds, generally included in the developer price.
Read →Inheritance
No inheritance tax in Georgia on transfers in the direct line.
Read →Lifetime gift
Exempt in Georgia in the direct line. Useful for early transfers.
Read →Taxation of foreigners
The Georgian regime for non-residents and new residents.
Read →Tax treaty
55+ treaties that prevent double taxation on Georgian income.
Read →SCI and foreign vehicles
Can a French SCI buy in Georgia? Yes, with some caveats.
Read →Local company (LLC)
Set up a Georgian LLC to invest: 1 day, 100 GEL, 100% foreign capital.
Read →Tax residency
Becoming a Georgian tax resident: 183 days or HNWI status.
Read →Income declaration
How and when to file your Georgian rental income.
Read →