Property Tax in Georgia: Rates, Threshold and Deadlines

In Georgia, only families whose income for the previous year topped 100,000 lari pay property tax on an apartment or house, under a threshold in force since October 1, 2026. Land tax is a separate charge, and every landowner pays it whatever the family earns. Foreigners pay on the same terms as Georgians, while companies follow rules of their own.

Who Has to Pay: The Family Income Threshold

You owe property tax only if your family earned more than 100,000 lari in the previous year. The threshold took effect on October 1, 2026 and already applies to this year's declarations, which report income for 2025. Below that line there is no tax on your apartment or house, though land tax is still due.

Before the change, the tax kicked in at a family income of 40,000 lari, and families earning 40,000 to 100,000 lari paid 0.05% to 0.2% of the property's value. That band is gone, and about 81,000 families have dropped out of the tax altogether.

Apart from real estate, the tax covers property you rent from a non-resident, property you let to others, yachts, motorboats, airplanes and helicopters. Passenger cars have been taxable since 2018.

Family income means the owner's own earnings plus those of a spouse, children and stepchildren, parents, siblings, grandparents and grandchildren who live with the owner and share a household. One relative's salary, another's dividends and a third's business income all count toward the same total, even if the owner personally earns next to nothing.

Rates Run From 0.8% to 1% of Market Value

Families above the threshold pay 0.8% to 1% of the property's market value as of the end of the previous year. The local council (sakrebulo) sets the exact rate within that range, so it can vary from one municipality to the next. On an apartment worth 270,000 lari, that works out to 2,160 to 2,700 lari a year.

There is no official appraisal for this tax, so owners put the market value in the declaration themselves. Lowballing the figure is a gamble, since the tax authority can review it and recalculate the tax if the value looks unrealistically low.

Land Tax Applies to Every Owner

Land tax has nothing to do with family income, so every landowner pays it, whether or not they owe property tax. The base rate depends on the type of land, and each municipality multiplies it by its own territorial coefficient.

Take a 200 square meter plot in Tskneti, part of Tbilisi's Vake district, where the coefficient is 1.0. The tax comes to 0.24 lari × 200 square meters × 1.0, or 48 lari a year.

Within Tbilisi, arable land and homestead plots are charged the top base rate of 100 lari per hectare. Two plots of the same size in different districts or cities can end up with very different bills because of the local base rate and coefficient.

What Foreigners and Non-Residents Pay

Residents and non-residents pay the same rates under the same rules, and foreign owners get no special exemption. You can file and pay remotely through your account on the rs.ge taxpayer portal, or give a power of attorney to a local representative or accountant.

Buying property worth at least $150,000 (for purchases made since March 1, 2026) is still one of the routes to a residence permit in Georgia. Property tax has no link to residency status: if your family income is above the threshold, you owe it with or without a permit.

Companies Pay on a Different Basis

Companies pay a flat 1% of the average annual residual book value of their fixed assets (excluding land) and of the investment property on their balance sheet. The rule applies to both Georgian and foreign legal entities with taxable property in Georgia. For real estate acquired before 2005, the residual value is multiplied by 1.5 to 3, depending on the purchase date.

Operating companies and branches of foreign legal entities fall under the same rule. If you don't have a company yet, start with setting up an LLC in Georgia, because property can only be registered to an entity that already exists.

Deadlines and How to Pay

Individuals file the property and land tax declaration by November 1 and pay by November 15 of the same year. Declarations can only be filed online, through your account on rs.ge.

In 2026 both dates fall on a Sunday, so declarations are accepted until November 2 and payment is due by November 16. If your property and your family's income group are the same as last year, you don't have to file again: the tax office works out the tax from your previous declaration, and all you need to do is pay on time.

Filing late costs 5% of the tax due if you are up to 2 months behind and 10% after that. Tax paid after the deadline also accrues interest of 0.05% a day.

If your family earned more than 100,000 lari in 2025, log in to rs.ge before November 2, 2026 and file your declaration. If it earned between 40,000 and 100,000 lari, you no longer owe the tax, even though older guides and calculators still quote the abolished threshold.