Taxes and residence permits

Taxes for a property owner in Georgia and the residence permits open to a foreigner. We rely on official sources and mark what must be confirmed.

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  Property taxes in Georgia for a foreign owner

  Taxes of a foreigner who rents out or sells an apartment in Georgia: the 5% rate, the two-year ownership term, residency. What to check.

  Updated: October 11, 2026

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  Reselling a finished apartment in Georgia: tax, procedure

  Tax on selling a finished apartment in Georgia: 5%, and an exemption after two years of ownership (Finance Ministry order). General steps. 11 October 2026.

  Updated: October 11, 2026

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  Residence permit through property in Georgia: limits, fees

  Which residence permit a property purchase gives in Georgia: $150,000 and 300,000 limits, term, documents and fees. Official sources, 11 October 2026.

  Updated: October 11, 2026

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  Work residence permit and the right to work in Georgia

  The work residence permit in Georgia: income and turnover conditions, the first term, the right to work from 1 March 2026. What to check.

  Updated: October 11, 2026

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  Hotel Taxes in Georgia: Buying, Running and Selling (2026)

  Profit tax, VAT, property tax and sale taxes for a hotel in Georgia. Rates for 2026.

  Updated: October 3, 2026

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  Georgia Residence Permit When Buying a Hotel (2026)

  Which residence permit a hotel buyer can get in Georgia: $150,000 and 300,000 thresholds, turnover rules, documents, fees and timing.

  Updated: October 3, 2026

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