ეს გზამკვლევი განკუთვნილია India-ის მოქალაქეები-ისთვის. მოიცავს თანხების გადარიცხვას, ადგილობრივ და ქართულ საგადასახადო სისტემას, ხელშეკრულებებს, იპოთეკურ დაფინანსებას და მუდმივ ბინადრობას.
RBI regulates foreign real estate investments via the Liberalised Remittance Scheme (LRS): $250,000 cap per person per fiscal year (April-March). An A2 form is filed with your bank (HDFC, ICICI, SBI, Axis). A couple can therefore transfer $500,000/year. A 20% TCS now applies above INR 7 lakh (recoverable via the tax return).
Crypto payments (USDT, USDC, BTC, ETH) are accepted by most of our partner developers. Conversion to GEL or USD is processed by a regulated Georgian on-ramp provider, with a legally compliant invoice. This avoids SWIFT fees and international wire delays.
In Georgia, non-resident rental income is taxed at a 5% flat withholding rate. No wealth tax, no inheritance tax on Georgian assets. Capital gains on real estate are fully exempt after 2 years of holding. The 18% VAT is already included in developer prices.
The India-Georgia treaty of 24 August 2011 applies. Rents taxed in Georgia (5%) and included in Indian slab with Foreign Tax Credit (Form 67). Georgian property must be declared in Schedule FA every year. 12.5% LTCG applies in India on gains after indexation.
Purchase contracts are drafted in Georgian (official cadastre language) with a certified English translation systematically provided. On request, a French, Russian or Arabic version can be annexed. All signatures happen before a Georgian notary, in person or via a power of attorney legalised in your home country.
Georgian banks (TBC Bank, Bank of Georgia, Credo Bank) grant mortgages to foreigners with a 30-40% minimum down payment, over 10 to 15 years, at rates of 11-14% in GEL or 8-10% in USD. A local bank account and 3 months of proof of income are required.
Any real estate investment of $150,000 or more entitles the investor, their spouse and minor children to Georgian permanent residency. Applications are processed in 30-45 days, with no effective residency requirement. After 6 years, naturalisation becomes possible.
NRIs (Non-Resident Indians) based in Dubai, Singapore or London invest freely without going through LRS.
RUSTAVELI PROPERTIES
Curated internal links to deepen your Georgian investment research.