Property tax in Georgia: family income threshold, rate, land, return by 1 November

Property tax in Georgia: who pays in 2026

Property tax in Georgia for an apartment owner depends not on the price of the apartment but on the family's annual income. Under the rules as of autumn 2026, families with annual income up to 100 000 lari are exempt. If income is higher, the tax is paid, and the municipality sets a rate of up to 1 % of value. Land tax works differently: it is paid at any income. For foreigners the rules are the same as for Georgian citizens, and citizenship or a residence permit makes no difference. Below we look at who must file a return, how to count the threshold and what to do if you live abroad.

The family income threshold

The 100 000 lari threshold is counted on the income of the whole family for the year, not the income of one owner. If income is lower, no tax is paid on an apartment, house or commercial unit, and a return for it is usually not filed. If higher, the tax is paid on all of the family's taxable property in Georgia. Which income counts, who is considered a family member and whether income earned abroad is included, we check with a tax adviser for your situation. It is easy to go wrong either way here: pay too much or miss the return. We check the threshold afresh every year: family income changes, and with it the obligation to pay.

The rate and how it is calculated

The tax is calculated on the value of the property. How to determine that value for the return we decide together with a tax adviser: the amount depends on it. We look up the rate for Batumi in the municipality's decision, not in national averages.

Land tax

The family income exemption does not apply to land tax. It is paid by owners of plots, including under a private house, and calculated on the area at a rate set by the municipality. The owner of an apartment in an apartment building usually has no plot of their own, so this tax most often does not concern them. If you are buying a house in Gonio, Chakvi or Makhinjauri, we include land tax in the annual costs along with the garden and caretaking. A foreigner cannot buy agricultural land, so we check the plot's category in the registry before the deposit.

The return and deadlines

• the property tax return is filed by 1 November;
• the tax is paid by 15 November;
• it is filed in your personal account on the Revenue Service portal;
• filing requires access to the account, which can also be arranged for a foreigner;
• if you are abroad, a representative files the return under a power of attorney.

We gather the property details from registry extracts, check them with an adviser and prepare the return. You pay the tax yourself, from your own account. If the apartment is let, the deadlines for the tax on rent are different; more on the tax on renting out an apartment page.

If you live abroad

Property tax is charged under Georgian rules wherever you live. Most questions arise with the threshold: which income to count if you earn in another country, and how to convert it into lari. We settle this with a tax adviser before 1 November, not after. It is more convenient to pay the tax from a Georgian bank account, where rent also arrives if you let the apartment. If a management company handles all payments for the apartment, we bring taxes and utility bills together in one report; more on the management for owners abroad page.

If the return was not filed

A missed return and unpaid tax lead to fines and late payment interest under the Tax Code. The amount grows over time, so if the deadline has passed it is better to file the return and pay as soon as possible rather than wait for a letter from the Revenue Service. We check whether you have any debt from your personal account statement. One more reason to keep taxes in order: when you sell the apartment, the buyer or their lawyer may ask about debts, and a clean record makes the deal easier. All of the owner's taxes in one list are on the taxes when buying an apartment page.

How much preparing the return costs

Preparing the property tax return, with gathering data from extracts and checking with an adviser, costs from 240 ₾. Managing taxes on rent from 120 ₾ a month, registering the owner as a landlord with the Revenue Service from 150 ₾, a real estate lawyer consultation of up to an hour from 155 ₾. The tax itself is not included in these amounts; you pay it to the budget. The final cost is set after reviewing your situation and agreeing the scope of work.