Renting out an apartment in Batumi: short or long term

As of 17 October 2026, this is a reference on two ways to rent out an apartment in Batumi. It promises no income, does not advise you to buy and does not replace a tax adviser. In short: short-term and long-term renting differ not in "profit" but in who carries the workload and the risk. With short-term rental, income depends on the season and occupancy, and there is more management and more costs. With long-term rental, payments are steadier and there is less management, but you depend on one tenant. We could not fully confirm the tax rules and permits for short-term rental from primary sources. Those questions are moved to the "What to clarify" section.

Two formats: what changes

Short-term rental. Guests stay from one night to a few weeks. You or a management company receive guests, clean the apartment, change the linen, answer requests and run the listings. The price per night changes through the year.

Long-term rental. The contract is for months or a year. The tenant lives there and pays monthly. The workload is lighter: move-ins and move-outs are rare, but the empty period between tenants is still your cost.

Decide three things in advance: how much time you are ready to spend on the apartment, whether you will have a manager, and how much you value predictable income.

Landlord tax: what is confirmed

The tax rules below were checked against primary sources on 17 October 2026.

• The general personal income tax rate in Georgia is 20% (Article 81 of the Tax Code).
• Order No. 412 of the Minister of Finance of 6 November 2023 sets 5% for income from renting out residential premises. This applies if the person makes no deductions from the income.

In practice: 5% applies to the "no deductions" option. If you want to deduct expenses, the rules are different.

What we have not confirmed. Whether the 5% rate applies to short-term rental in the same way as to long-term. How the small-business regime works for a landlord. Whether registration is needed and in what order. How income received through booking platforms is taxed. For these questions you need a tax adviser in Georgia and current information on rs.ge.

Also consider tax residency. Under Article 34 of the Tax Code, a person is a resident if they stayed in the country for 183 days or more. The days are counted in any continuous 12-month period ending in the tax year. How this fits with taxes in your country of residence is for an adviser to decide.

Seasonality: what the statistics say

Tourist flow in Georgia is uneven. According to Geostat, the country received 970.5 thousand international visitors in the first quarter of 2025 and 2.2 million in the third quarter of 2025. These are figures for all of Georgia, not for Batumi. We did not use separate confirmed statistics for Batumi in this guide.

What follows for a landlord: occupancy and the rate of short-term rental are not the same in different quarters. For long-term rental seasonality matters less, but demand changes too.

Rates are not constant either. GBC reports that the average daily rate (ADR) in Batumi fell by 7.3% in the first quarter of 2026. The publication does not name the source of this figure, so treat it as a guide, not a calculated value. For more on other people's yield figures, see the guide how to assess a promised rental yield.

What the costs consist of

A list of costs is useful in either format. For each item, ask for a specific amount before you buy.

• Tax on rental income (see above).
• A management company, if you hire one.
• Cleaning and linen for short-term rental.
• Utilities and internet: who pays, you or the tenant.
• Building maintenance fees, if your complex has them.
• Repairs and replacing furniture.
• Booking platform commissions for short-term rental.
• Empty periods, when the apartment brings no income.

Costs and vacancies are what separate gross income from net. A developer's advertising usually shows the gross figure.

Management companies

If you do not live in Batumi, short-term rental is usually handed to a management company. According to a publication by one law firm in Batumi (PB Services), a management company's commission is usually 10–25% depending on the service package and is charged on actual income. The publication calls the base profit in one place and revenue in another, so clarify it separately. This is the guide of one company, not market statistics. Ask several managers for written terms. Ask each one:

1. how its fee is calculated: from revenue, as a fixed sum or otherwise;
2. what it covers and what is charged separately: cleaning, linen, repairs, platforms;
3. how and how often you receive reports and money;
4. who decides on the price per night and on repairs;
5. what happens if the apartment stands empty;
6. how to terminate the contract and what you would have to return or pay.

How the calculation looks (hypothetical example)

Example (hypothetical, not a forecast, not a guarantee of income). It shows how to compare the formats, not how much you will receive.

Short term. A price of $40 per night, 50% occupancy over the year. Gross income is $40 × 365 × 0.5 = $7,300. From it you pay tax, cleaning, management and utilities.

Long term. Rent of $450 a month, with the apartment empty for one month a year. Gross income is $450 × 11 = $4,950. There are no cleaning or platform costs, but tax, utilities and repairs remain.

To compare honestly, subtract all your costs and tax from each option, then divide the net income by the apartment's price. Do not use a price per night and occupancy from advertising without checking: they must be confirmed with data for the particular building.

How to choose a format: questions for yourself

The answers to these questions matter more than any average figures:

• How much time a week are you ready to give the apartment if there is no manager?
• How many months a year do you want to live there yourself? With long-term rental this is impossible; with short-term rental you can block dates.
• What is worse for you: standing empty for a few months, or a steadily smaller but even income?
• Does the complex allow short-term rental, and what terms will the manager set?
• What tax and registration duties will arise for you personally?

If you have no answer to half of these questions, start with consultations and a calculation on your own figures, not with a purchase.

Risks and limits

• Permits and registration. We have not confirmed whether registration or a licence is needed for short-term rental. Ask a lawyer and the municipality before the first guests.
• House rules. The developer's contract, the charter or the complex's rules may restrict short-term rental. Request them before you buy.
• Tax. The applicable rate and the registration procedure are questions for a tax adviser.
• Vacancy. The apartment may stand empty longer than in your calculation.
• Condition of the apartment. Wear is faster with short-term rental; with long-term rental it is harder to control how tenants treat the apartment.
• Dependence on one tenant. With long-term rental, a tenant leaving means no income until the next one.

Checklist before you rent out

1. Decide on the format and how much time you are ready to spend.
2. Find out the rules of the building and complex on short-term rental.
3. Get advice on tax and registration.
4. List the costs and ask for specific amounts.
5. Choose a manager and get the terms in writing.
6. Calculate net income for both formats on your own figures.
7. Allow for months of vacancy.

What to clarify with an adviser, a lawyer and a manager

• Whether the 5% rate applies to your type of rental and which deductions are possible.
• Whether registration or a licence is needed for short-term rental.
• What restrictions on rental the house rules set.
• How income received through booking platforms is taxed.
• What terms the management company offers and what its fee covers.
• How your tax residency affects your duties in Georgia and in your own country.

FAQ

Which is better: short term or long term? There is no universal answer. It depends on your occupancy and costs, the time you spend on management, and taxes. Compare net income, not gross.

What tax does a landlord pay? For residential rent with no deductions, Order No. 412 of 6 November 2023 names a 5% rate. The general personal income tax rate is 20%. Which one applies to you is for an adviser to confirm.

Is a licence needed for short-term rental? We have not confirmed this from a primary source. Ask a lawyer and the municipality.

How much does a management company charge? According to a publication by one company in Batumi (PB Services), usually 10–25% depending on the service package. This is one company's guide, not market statistics. Ask several companies for written terms.

Can a yield be guaranteed? No. Rates, occupancy and costs change, and any figure in advertising needs checking.

See also

• How to assess a new build's promised rental yield in Batumi
• Property taxes in Georgia for a foreign owner