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Property tax in Georgia 2026: the GEL 100,000 threshold, rates, land and deadlines
Since 30 September 2026, individuals pay tax on flats, houses, cars and other property except land only if their family income for the previous year was over GEL 100,000 — the threshold used to be GEL 40,000. The rate is 0.8 to 1 % of market value, 0.8 % in Tbilisi and Batumi. Land is taxed whatever your income. The 2026 return was due by 2 November, and payment is due by 16 November 2026 (Revenue Service of Georgia).
In short
- What changed
- Law No. 1874 of 30 September 2026 raised the family-income threshold from GEL 40,000 to GEL 100,000 and left one rate band — 0.8–1 % instead of the old 0.05–0.2 % and 0.8–1 %. It already applies to 2026 returns, based on 2025 income. According to Georgian Dream, the change affects about 81,000 taxpayers who were assessed GEL 22.3 million for 2025 (SOVA, 30 September 2026).
- Who pays
- Individuals — Georgian citizens and foreigners — who own taxable property in Georgia and whose family income for 2025 was over GEL 100,000. Only property in Georgia is taxed (rs.ge).
- What is taxed
- Flats, houses, unfinished buildings and other structures; passenger cars (code 8703); yachts (motor launches), helicopters and aircraft. Land is taxed separately. The tax is counted by months of ownership: a month counts if you owned the property on the 15th (Minister of Finance Order No. 196).
- Family income
- The family is you, your spouse, your minor children and stepchildren, plus parents, children and stepchildren of any age, siblings, grandparents and grandchildren who live with you permanently and share the household. All income for the year counts, including gross salary before tax; for an IE with small business status, 25 % of income (Revenue Service).
- Rate
- 0.8 to 1 % of market value at the end of the previous year — for the 2026 tax, at 31 December 2025. Each municipality sets the exact rate: Tbilisi 0.8 % (decision No. 18-76 of 16 October 2026), Batumi 0.8 % (decision No. 2 of 2011), Lanchkhuti 1 %.
- Example
- A flat worth GEL 300,000 in Tbilisi or Batumi, owned all year, family income over GEL 100,000 — GEL 2,400 a year (300,000 × 0.8 %, our calculation); where the rate is 1 %, GEL 3,000. With family income of GEL 100,000 or less there is no tax on the flat.
- Land
- Land tax is paid whatever your income, by whoever owned or used the land on 1 April, unless a relief applies. Non-agricultural land: GEL 0.24 per m² × a coefficient — 1.0–1.5 in Tbilisi (GEL 0.24–0.36), 0.7–1.3 in Batumi (about GEL 0.17–0.31). Your share of land under an apartment building is not taxed anywhere in Georgia; a house plot is exempt within the municipal limit, and Tbilisi and Batumi set no limit.
- 2026 deadlines
- The return was due by 2 November, and payment is due by 16 November 2026: the usual 1 and 15 November fell on Sundays, and a deadline on a day off moves to the next working day. Payment goes to the unified treasury code 101001000 (Revenue Service, 26 October 2026).
- Who need not file
- If you filed in 2025 and nothing has changed, you need not file again: the tax is assessed from the previous return. But if that return showed income over GEL 100,000 and your 2025 income was lower, file a new return — otherwise the tax is charged on the old one (Revenue Service).
- Rent and sale
- Renting out a home for living — 5 % of income with no deductions, if you are in the Revenue Service’s registry of residential lessors. Selling a flat or car held for under 2 years — 5 % of the gain (sale price minus purchase price), over 2 years — no tax; return and payment by the 15th of the following month.
How to work it out and pay
- Add up your family income for 2025
Add all family members’ income before tax: gross salary, business, rental and other income. rs.ge has an income calculator and a 2026 tax calculator.
Up to GEL 100,000No tax on your flat, house or car. If you have land, its tax is due whatever your income — unless a relief applies, such as your share of land under an apartment building.Over GEL 100,000Tax is due on all the family’s taxable property in Georgia, at the rate of the municipality where it is. - Value the property
The owner states the market value at 31 December 2025: from the sale price of similar property, open market data or a valuer’s report (Revenue Service).
- File the return on rs.ge
Log in to your rs.ge account and choose the service "Annual property tax return of an individual"; any adult family member can file one return for the whole family. The 2026 deadline was 2 November — if you missed it, file now.
- Pay by 16 November 2026
Transfer the tax to the unified treasury code 101001000 (Revenue Service).
0.8 % of value in Tbilisi and Batumi; non-agricultural land GEL 0.24–0.36 per m² in Tbilisi, 0.17–0.31 in Batumi - If you get a tax demand
A tax demand can be appealed within 30 days of receipt (Minister of Finance Order No. 63). Questions: the Revenue Service chat or 2 299 299.
Buy a flat in BatumiBuy a flat in TbilisiAccountant for an IE
Documents
0 of 3 ready ·Check the exact list on the portal before applying: it changes.
Grey areas: lawyers disagree here
Non-resident foreigners
The Revenue Service only explains income for non-resident Georgian citizens: income from Georgian sources counts. We found no official rule for non-resident foreigners, and lawyers read it differently — check with the Revenue Service.
Filing for land
The Revenue Service’s 2026 notice says land must be declared whatever your income. Lawyers point to a Tax Code rule that exempts you from filing when the service assesses land tax from registry data and sends a demand — we have not checked its text. Check your rs.ge account or call 2 299 299.
Late filing fine
Late filing and late payment bring a fine and late-payment interest, but we found no exact amounts in official sources. Check with the Revenue Service on 2 299 299.
Market value
The owner states the value. If the tax in the return turns out to be understated, the fine is 50 % of the understated tax; 10 % if the understatement is no more than 5 % of the tax in the return, and 25 % if it is no more than 20 % (Tax Code, Art. 275).
Batumi rate
Batumi’s 2011 council decision sets 0.2 % for income up to GEL 100,000 and 0.8 % from GEL 100,000. After Law No. 1874 the lower rate no longer applies, and we found no new Batumi decision as of 3 November 2026 — so we give 0.8 %.
FAQ · 9
Who pays property tax in Georgia in 2026?
Individuals whose family income for 2025 was over GEL 100,000 and who own a flat, house, car or other taxable property in Georgia. Land tax is paid whatever your income, unless a relief applies.
How much is the tax on a flat in Georgia?
0.8–1 % of market value a year, 0.8 % in Tbilisi and Batumi, but only if family income is over GEL 100,000. A flat worth GEL 300,000 in Tbilisi or Batumi, owned all year, costs GEL 2,400.
Do foreigners pay property tax in Georgia?
Yes, on the same rules as citizens: tax is due on property in Georgia if family income is above the threshold. The Revenue Service does not say directly how to count income for a non-resident foreigner.
When is property tax due?
For 2026, by 16 November 2026; the return was due by 2 November. In normal years, 15 and 1 November, and a deadline on a day off moves to the next working day.
Do I need to file if my income is under GEL 100,000?
Not for a flat, house or car, but land is declared whatever your income. If you filed in 2025 and that return showed income over GEL 100,000, file a new one: otherwise the tax is based on the old one. The deadline was 2 November — file as soon as you can or call 2 299 299.
Is a car subject to property tax?
Yes, a passenger car (code 8703) is an individual’s taxable property, but tax is due only if family income is over GEL 100,000.
What is the land tax in Georgia?
Non-agricultural land: GEL 0.24 per m² a year times the municipal coefficient — GEL 0.24–0.36 in Tbilisi and 0.17–0.31 in Batumi. Your share of land under an apartment building is not taxed.
What is the tax on renting out a flat?
5 % of income with no deductions, if you are registered in the Revenue Service’s registry of residential lessors; the decision takes 2 working days.
What is the tax on selling a flat?
Held for under 2 years — 5 % of the gain (sale price minus purchase price), over 2 years — no tax, unless the flat was used in a business. File and pay by the 15th of the month after the sale.
What changed · 5
- 6 November 2026The fine for understating tax now follows the Tax Code (Art. 275), not a law firm’s article
- 26 October 2026Revenue Service: 2026 return by 2 November, payment by 16 November
- 16 October 2026Tbilisi dropped its 0.2 % rate and kept 0.8 % for families with income of GEL 100,000 or more
- 30 September 2026Law No. 1874: family-income threshold GEL 100,000 instead of 40,000, rate 0.8–1 %
- 1 January 2024Tax on selling property is due by the 15th of the following month
Sources · 18
- Law of Georgia No. 1874-VIმს-XIმპ of 30 September 2026 amending the Tax Code — Art. 202(5) (0.8–1 % rate) and Art. 206(1)(a) (GEL 100,000 family-income threshold), Art. 2 — applies to 2026 declarations — matsne.gov.ge
- Revenue Service of Georgia: "Attention individuals — Tax Code change on the 2026 property tax": GEL 100,000 threshold, return by 2 November, payment by 16 November, treasury code 101001000, 26 October 2026
- Revenue Service of Georgia: an individual’s property — what is taxed, who is in the family, income, market value, 2026 reliefs, deadlines
- Revenue Service of Georgia: guide to the 2026 property tax return — any adult family member can file one family return (PDF)
- Revenue Service of Georgia: determining the 2026 property tax liability for individuals — who is in the family, non-residents — rs.ge, viewed 3 November 2026
- Revenue Service of Georgia: liability check, 2026 property tax calculator and income calculator — rs.ge
- Tbilisi City Council decision No. 18-76 of 16 October 2026 — 0.8 % rate for families with income of GEL 100,000 or more — matsne.gov.ge
- Tbilisi City Council decision No. 20-90 of 30 December 2014 — land rates, territorial coefficients 1.0–1.5, exemption for land under homes — matsne.gov.ge
- Batumi City Council decision No. 2 of 31 January 2011 — 0.8 % rate for families with income of GEL 100,000 or more, land coefficients 1.3 / 1.0 / 0.7 — matsne.gov.ge
- Batumi City Council decision No. 21 of 14 April 2011 — agricultural land rates and exemption for land under apartment buildings and houses — matsne.gov.ge
- Lanchkhuti Municipal Council decision No. 10 of 27 April 2026 amending decision No. 7 — 1 % rate for families with income of GEL 100,000 or more — matsne.gov.ge
- Law of Georgia No. 4854 of 25 June 2019 amending the Tax Code — base rates of agricultural land tax by municipality, Art. 204 — matsne.gov.ge
- Minister of Finance Order No. 196 of 7 June 2023 amending Instruction No. 996 — tax counted by months of ownership, a month counts if owned on the 15th — matsne.gov.ge
- Minister of Finance Order No. 63 of 24 February 2012 — tax demand form, appeal within 30 days — matsne.gov.ge
- Revenue Service of Georgia: renting out a home for living — 5 % after registration in the residential lessors registry, decision in 2 working days
- Minister of Finance Order No. 497 of 26 December 2023 — return and tax on selling property by the 15th of the next month, 5 % for a home or car held under 2 years — matsne.gov.ge
- SOVA: Parliament scraps the GEL 40,000 property tax threshold — the change affects about 81,000 taxpayers, 30 September 2026
- Tax Code of Georgia, Art. 275: fine for understating tax in a return — 50 % of the understated amount; 10 % if the understatement is no more than 5 % of the tax in the return; 25 % from 5 to 20 % — matsne.gov.ge, checked 6 November 2026
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