01
Georgian rule
0% inheritance tax for spouse, children, grandchildren, parents, grandparents, siblings. 20% for third parties only above 150,000 GEL.
Inheritance
Passing on a Georgian property: inheritance and taxation
Georgia levies no inheritance tax in the direct line. The real challenge sits in the deceased's country and in the heirs' country, where rates can reach 40% to 60%.
02
Local formalities
A Georgian notary registers the transfer within 5 to 10 working days. Cost: 100 to 300 GEL. An apostilled power of attorney from the home country avoids travel.
03
Home-country taxation
France, Belgium, Spain, Germany: inheritance tax may still apply to the Georgian asset based on the deceased's and heirs' tax residence. See our country page.
04
Planning through a gift
A lifetime gift to a child is exempt in Georgia and locks in the transfer. It may however trigger duty in the donees' country: see our Donation 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.