01
The two-year rule
Selling after 24 months of ownership fully exempts the capital gain from Georgian tax. The clock starts at title registration, not at initial reservation.
Capital gains
Real estate capital gains: Georgia's two-year rule
Georgia grants a full exemption on capital gains after two years of holding. This makes it one of the most attractive jurisdictions for short-to-mid-term patrimonial investment.
02
Sale within two years
A sale within 24 months triggers 5% tax on the net capital gain (sale price minus acquisition price and fees). Payment is due within 30 days of the transaction.
03
Special cases
Property received by gift or inheritance inherits the same rule: the 24 months run from the first transfer. A resale within the close family is fully exempt.
04
What your home country does
Some countries re-tax capital gains even when Georgia exempts them: France, Germany, USA in particular. Others accept the exemption via the tax treaty. See our country page.
Related topics
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.