01
Off-plan new-build purchase
18% VAT is due on any sale by a taxable developer. In 95% of cases the headline price is VAT-inclusive, but demand an explicit contract clause to avoid any top-up.
VAT
Georgian real estate VAT: what is included, what is not
Georgian VAT stands at 18% on new-build sales by a professional. It does not apply to second-hand transactions between individuals. What matters is what the contract includes.
02
Resale purchase
A sale between individuals in the resale market is VAT-exempt. Only a 50 GEL registration fee and notary charges (0.05% to 0.15% of price) remain due.
03
VAT recovery
A VAT-registered Georgian company can recover VAT on the purchase, provided it operates the property as declared short-term rental. This structure requires an accountant from month one.
04
Impact of your home country
Georgian VAT does not create any credit in your residence country. However, resale to a foreign professional buyer can trigger partial refund in specific cases.
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.