01
Which taxes apply to a Georgian property
A foreign investor faces four main taxes: the annual property tax, the rental income tax, the capital gains tax on resale, and VAT on new-build purchase. Each is covered by a dedicated page.
Real estate taxation
Property taxes in Georgia: what every investor needs to know
Georgia offers one of the softest real estate tax regimes in Europe. This guide summarises every tax that applies to a property held by a non-resident.
02
2026 headline rates
Rental income: flat 5%. Capital gains: 5% before 2 years, 0% after. Property tax: 0% to 1% depending on household income. VAT: 18% on new builds, usually included in the developer's headline price.
03
Who files, where, and when
Rental income is filed with the Georgian Revenue Service before 1 April. Property tax is due on 15 November. A local accountant charges 30 to 60 GEL per monthly filing.
04
How your home country affects the picture
Your country of residence may re-tax the same income if no treaty exists. Open our country-specific guide for the exact rule: Georgia has tax treaties with more than 55 jurisdictions.
Related topics
Property taxAnnual tax based on property value and household income.Capital gains0% after two years of holding, 5% before. One of the world's most favourable rules.Real estate VAT18% on new builds, generally included in the developer price.Tax treaty55+ treaties that prevent double taxation on Georgian income.
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.