Property taxes in Georgia for foreigners: the 2026 guide
Rent, capital gains, property tax, purchase costs: what a foreign investor really pays in Georgia.
Georgia has one of the lightest tax regimes for property investors. Here is what you need to know.
When buying
- No transfer duties comparable to stamp duty in many European countries.
- Modest registration fees at the public registry, plus translation, power-of-attorney and legal-support costs where needed.
While holding: rental income
- An individual who lets a home can register to be taxed at 5% on gross rent.
- Declarations are simple and filed online with the Georgian Revenue Service.
- Without this registration, income may be taxed at the standard 20% rate.
Property tax
It depends on the household's income earned in Georgia. It is zero or very low for most individual owners, and can reach about 1% of the cadastral value for the highest incomes.
On resale: capital gains
- Tax-free if the property has been held for more than 2 years by an individual.
- If sold sooner, the gain is taxed at 20%.
For a buy-and-resell-before-delivery strategy, note that the 2-year period starts from acquisition. We take this into account in our simulations.
And in your country of residence?
Georgia has signed tax treaties with many countries, including France and Israel, to avoid double taxation. How your Georgian rent and gains are declared at home depends on your situation: have it checked by your tax advisor.
Summary
| Georgia | |
|---|---|
| Purchase costs | Low (registration) |
| Tax on rent | 5% of gross (registered landlord) |
| Property tax | Zero to ~1% depending on income in Georgia |
| Capital gains | 0% after 2 years, 20% before |
This guide is for information only and is not tax advice. Rules may change.
