Property Tax Declarations in Georgia Are Due by 2 November: The 100,000 Lari Threshold Is Now in Force

The Tax Code amendment that raises the property tax threshold for individuals took effect on 30 September 2026, the Revenue Service of Georgia reports. Families whose total income in 2025 was below 100,000 lari do not file a property tax declaration this year and do not pay the tax on apartments, houses and other taxable property, except land. If such a family filed a property tax declaration last year, it must notify the Revenue Service by 2 November that it will not file; otherwise the tax is charged automatically in the amount of last year's declaration. For everyone else the filing deadline is 2 November 2026.

Who still has to file

According to the Revenue Service of Georgia, the obligation stays with families whose 2025 income exceeded 100,000 lari and who own taxable property in Georgia. Land tax does not depend on family income: owners of taxable land file a land declaration unless the Revenue Service has already charged the land tax itself from Public Registry data, in which case no declaration is needed. The same rule applies if the land belongs to a family member.

The Ministry of Finance of Georgia explains that the new threshold is applied to income earned in 2025, which is the year the 2026 declaration covers. The old 40,000 lari threshold no longer exists, so families who earned between 40,000 and 100,000 lari last year are exempt too. The Revenue Service estimates their number at about 81,000.

Deadlines in 2026

The Tax Code sets the filing deadline at 1 November and the payment deadline at 15 November. In 2026 both dates fall on a Sunday, so the Revenue Service of Georgia moves them to the next working day: declarations are accepted until 2 November 2026, and the tax is payable until 16 November 2026.

If you filed a declaration last year and your property and income group have not changed, you do not need to file again. The tax authority calculates the 2026 tax from the previous declaration, and the amount is due by the same 16 November.

What to do now

The property tax in Georgia is charged to citizens and foreigners on the same terms, and the threshold does not depend on whether you are a tax resident of Georgia. If you own an apartment or a house in the country and your family earned less than 100,000 lari in 2025, there is nothing to do this autumn, unless you filed a property tax declaration last year: then notify the Revenue Service by 2 November that you will not file.

If the family earned more, declare the property in your personal account on rs.ge by 2 November and pay by 16 November. Owners of land plots file the land declaration regardless of income, unless the Revenue Service has already charged the land tax from registry data, and the taxes on owning real estate in Georgia for land are calculated separately. Questions can be sent to the Revenue Service through RS Chat or by calling 2 299 299.

Parliament passed the amendment in its final reading on 30 September. The law has been in force since 30 September 2026, as the Revenue Service of Georgia and the Ministry of Finance of Georgia confirm.