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Property Tax in Georgia for Individuals: Homes, Cars, Land and Foreign Income

Check the GEL 40,000 family-income exemption, SBS income calculation, foreign-owner rules, land exceptions and November property-tax deadlines in Georgia.

English review: 2026-09-03Read this guide in Russian →
Check your case. Rules can depend on citizenship, status, activity and effective date. Verify changeable facts with an official source.

Who should check property tax

  • This guide concerns property in Georgia, the country, owned or otherwise held in the cases covered by the Tax Code by individuals, including entrepreneurs. Annual property tax is separate from income tax, SBS and VAT. Buying an apartment or owning a car or land deserves its own check; company property uses different rules.
  • Article 201(1)(c) covers real estate, including unfinished construction, yachts, helicopters, aircraft and passenger cars under commodity code 8703. Property leased from a non-resident and certain entrepreneurial assets are separately covered. Start with an inventory of assets and legal rights, not just homes.

GEL 40,000: family income, not the apartment price

  • Article 206(1)(a) exempts an individual’s taxable property other than land where family income for the year preceding the tax year does not exceed GEL 40,000. Exactly GEL 40,000 qualifies for this exemption. The threshold measures income, not your apartment’s market value; high income alone does not create tax without a taxable asset.
  • Article 8(16) defines the family circle: the individual, spouse, minor children and stepchildren, plus listed relatives such as parents, adult children, siblings and grandparents who permanently live together and maintain a common household. Do not exclude a spouse’s income automatically because they live abroad; confirm split-household cases with RS.
  • The official RS income calculator asks for each family member’s income by type for the preceding calendar year. Distinguish the filing year, the property reporting period and the income year relevant to exemption, especially for an amended return.

Salary, SBS income and exclusions

  • Article 202(6–7) uses its own income calculation, including gross salary and specified income regardless of income-tax relief. Income exempt from personal income tax is not automatically excluded from the property-tax family-income test. Classify receipts before adding them.
  • For SBS, Article 202(6)(d) counts 25% of income taxed under the special regime, plus taxable income outside that regime. This is a family-income calculation rule, not a 25% SBS tax rate.
  • Illustration: GEL 120,000 of qualifying special-regime SBS income contributes GEL 30,000 to this test. Add GEL 15,000 of a spouse’s countable gross salary and the total is GEL 45,000. On those assumptions, the GEL 40,000 exemption is unavailable; tax still depends on the asset, applicable rate and other relief.
  • Article 202(7) has specific exclusions, including qualifying property received from family by gift, inheritance or divorce, qualifying proceeds from a home held for more than two years, and income from the relevant micro-business or fixed-taxpayer activity. Check the full conditions; those statuses are not interchangeable with SBS.

Foreign owners and income earned abroad

  • Foreign citizenship or non-residence does not automatically exempt property in Georgia. Check the asset and family income separately from the 183-day personal residence test.
  • Article 202(7)(b) limits the income calculation to Georgian-source income specifically for a non-resident who is a Georgian citizen. Do not extend that wording to every foreign non-resident owner. Overseas income and the family circumstances of a foreign owner require their own Article 202 review.
  • Even where a resident individual’s foreign-source income is exempt under Article 82(1)(u), the property-tax income calculation has separate rules. For a family across two countries, a residence change or mixed foreign income, give RS an income schedule by person and type; an overseas bank account does not establish exclusion.

Rates, market value and ownership period

  • Article 202(5) sets annual rate bands: for family income below GEL 100,000, 0.05–0.2% of the taxable property’s market value at the end of the tax year; for GEL 100,000 or more, 0.8–1%. First check the GEL 40,000 exemption. These are statutory ranges, not a single national rate for every property.
  • Use the RS calculator and the applicable municipal act on Matsne to confirm the location-specific rate and relief. Article 202(9) makes the individual’s tax proportionate to the ownership period, and Article 202(8) refers to rates effective on 31 December of the tax year for non-land property.
  • Conditional illustration: GEL 200,000 market value × a confirmed 0.2% rate gives GEL 400 for a full year with no other relief. This does not establish a rate for your address. Keep valuation evidence; purchase price is not automatically the relevant market value.

Land has a separate test

  • The GEL 40,000 family-income exemption expressly excludes land. This does not mean every plot is always taxable: Article 206 contains land-specific exemptions that depend on the facts.
  • Article 203 identifies the taxpayer by the relevant ownership, possession or use position on 1 April of the tax year. Article 204 governs land categories and municipal rate parameters. Do not apply apartment market-value percentage bands to land.
  • Check any land share attached to an apartment separately. Keep cadastral details, area, land category, rights and evidence of relief.

File by 1 November and pay by 15 November

  • Article 205(12) sets the individual filing deadline at 1 November of the calendar year. The return reports taxable property for the past tax year and land for the current year. Article 205(14) sets payment for both at 15 November. A non-working-day deadline is adjusted under Article 3(6). These are separate from SBS dates.
  • Article 205(13) provides cases without a new return, including no liability after relief or assessment based on prior data. If you filed for the previous year but now have no liability, the Code provides for notifying the tax authority by 1 November. Automatic assessment is not proof that old information is still correct.
  • Review changes in income, assets, shares and ownership periods and check the assessment in RS. Article 205(13¹) separately addresses land assessed from registry and municipal data. Retain the return or notice, RS assessment and payment evidence, and confirm the current form and procedure with RS.

Prepare the evidence before filing

  • Prepare the asset and land list, ownership shares and periods, market-value evidence, family composition, income by person and type, and grounds for exclusions. Reconcile the relevant years, rate, relief, earlier returns and current RS assessment.
  • Annual property tax is different from income tax on renting, selling or receiving property. Those transactions need separate analysis; SBS does not settle them.
  • Reviewed on 3 September 2026 against Matsne’s current consolidated Tax Code, publication 245 of 25 June 2026, Articles 8(16) and 201–206, and the RS tools below. Foreign family income, disputed valuation, land relief and corrections for earlier years need document-based review.

Official verification

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