RUSTAVELI PROPERTIES
Lifetime gift

Real estate gifting in Georgia: plan the transfer early

Gifting a Georgian property to a child or spouse triggers no local duty. It is a powerful planning tool, provided you check the residence country of the donees.

01

Georgian scale

0% in the direct line (spouse, children, parents, siblings). 20% for third parties above 150,000 GEL. The gift becomes irrevocable at notarial registration.

02

Required formalities

Notarial deed in Georgian, with sworn translation for non-residents. Cost: 200 to 500 GEL. Title is updated at the public registry within 3 to 5 days.

03

Gift with reserved usufruct

Georgia recognises usufruct and bare ownership. An investor can gift the bare ownership to their children while keeping the rental income, as in France.

04

Impact in the donee's country

France: gift duty applies based on the donee's tax residence. UAE, Saudi Arabia: 0%. See our country guide for each jurisdiction.

Related topics

InheritanceNo inheritance tax in Georgia on transfers in the direct line.Taxation of foreignersThe Georgian regime for non-residents and new residents.

Informational content based on the Georgian tax code in force in 2026. Does not replace advice from a qualified tax advisor in your country of residence.

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