Property taxes in Georgia for a foreign owner

As of 11 October 2026, this is a reference on an individual's taxes on housing in Georgia. It contains only what we confirmed in official texts. The rest is marked "ask". This is not tax or legal advice.

Tax on rental income from housing

Under Finance Ministry Order No 412, an individual's income from renting out housing is taxed at 5%. This applies to someone who does not deduct costs from that income.

What to ask the Revenue Service:

• whether this rate applies to short-term rent. The order text we read does not mention short-term lets;
• how to file the declaration, and by when.

Tax on selling housing

Under Order No 497, the profit from selling a residential apartment or house with its land is taxed at 5%. If you owned the housing for more than two years, this profit is exempt from income tax.

The order speaks of a gain in income, that is, of a difference. We did not study how to count the difference and which costs count. Ask the Revenue Service. For more on the sale procedure, read the article on reselling an apartment.

Several apartments and business activity

Amendment No 175 of 8 June 2026 to the Ministry's explanation says two things:

• owning apartments, their number, the length of ownership and a later sale do not alone make the activity business;
• a supply by an individual entrepreneur within the business is not a sale of a residential apartment under this rule.

How this applies to you depends on the facts. Ask a tax adviser.

Residency: 183 days

The English text of the Tax Code makes a person a Georgian resident for a tax year after 183 days or more in the country. Any continuous 12-month period that ends in that year counts.

The text on the Revenue Service site is an edition of around 2019. We did not confirm that it is current for 2026, so ask. The sources do not describe what residency means for your rent or sale.

What changed in 2026 and what to check

One thing is confirmed: Amendment No 175 of 8 June 2026, described above.

The official pages we could open do not cover the following. Ask the Revenue Service:

• property tax of individuals in the 2026 edition: the income threshold, rates, land;
• property tax of legal entities, and land tax;
• tax on the transfer of rights under a preliminary contract in a building under construction;
• tax on short-term rent.

The one-off costs of the purchase and the yearly costs of the flat can be added up in the full purchase cost calculator. You enter the property tax there yourself.

Read also

• Reselling a finished apartment in Georgia: tax and procedure
• Buying property through a company in Georgia
• How to check a promised rental yield in Batumi
• Batumi or Antalya: taxes and rules for an investor in two countries