Reselling a finished apartment in Georgia: tax, procedure

As of 11 October 2026, this is a reference on the sale of a finished apartment by an individual. It rests on orders of the Ministry of Finance. It is not legal or tax advice. Selling rights to an apartment during construction is a different case. The tax for it is not confirmed in the sources we checked, so it is not covered here.

How much tax

Order No 497 sets 5% tax on an individual's profit from selling a residential apartment or house with its land. If the apartment was owned for more than two years, this profit is exempt from income tax.

So it works like this:

• owned for less than two years: 5% on the profit from the sale;
• owned for more than two years: exempt from the tax.

The order does not name exactly two years. If you are close to that date, check it with the Revenue Service.

What counts as the gain

The order speaks of the gain from the sale, that is, the difference, not the whole price of the apartment. We did not study the original on how to count this difference and which costs count. Ask the Revenue Service.

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 here.

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

Declaration and payment

The deadline for the declaration and the way to pay the tax are not confirmed in the sources we checked. Ask the Revenue Service.

General steps of a sale

The order is usually this:

• you and the buyer agree on the price and the terms;
• you sign a sale contract;
• the transfer of the right is registered in the public registry, because property is among the rights that are registered;
• you hand over the apartment and pay the tax, if it arises.

For registration fees and terms, see the site of the National Agency of Public Registry. The fee page we checked does not list them.

Read also

• Residence permit through property in Georgia: limits, fees
• Buying an off-plan apartment in Batumi: what to check