Real Estate Taxes in Georgia 2026: Purchase, Sale, and Rental Income

Georgia is widely recognized as one of the most tax-friendly jurisdictions for real estate investors and homeowners. Property acquisition is subject to 0% transfer tax, while rental income enjoys a preferential 5% residential regime.

0% Transfer Tax on Property Purchases

In Georgia, there is no stamp duty, no property transfer tax, and no percentage-based conveyance levy. Buyers pay only a fixed statutory fee to the National Agency of Public Registry (NAPR): - Standard registration (4 working days): 150 GEL - Expedited registration (1 working day): 270 GEL - Same-day service: 350 GEL

Selling an Apartment: Capital Gains & the 2-Year Exemption

For individual property owners, the tax rules on selling residential real estate are straightforward: - Owned for more than 2 years: 0% capital gains tax. If you hold the property for more than 24 months, all gains are completely tax-exempt. - Sold within 2 years: A preferential 5% flat rate applies only to the net surplus (the difference between the selling price and documented purchase expenses), rather than the standard 20% income tax.

Renting Out Residential Property: 5% Preferential Regime

Individuals renting residential space for living purposes can register with the Revenue Service (rs.ge) for the preferential 5% regime: - The tenant must use the property strictly as a residence (not as an office or commercial base). - The tenant cannot be a corporate entity deducting the rent as a business expense. - Tax declarations are submitted once a year by April 1 of the following calendar year.

Annual Property Tax

Annual property tax is keyed to assessed market value. The municipality picks a rate inside these statutory bands: - Up to ₾100,000: 0.05%–0.2% - ₾100,000–200,000: 0.2%–0.4% - ₾200,000–500,000: 0.4%–0.6% - Above ₾500,000: 0.8%–1%

The midpoint estimate is on the property-tax page.

Use the sivrce tax calculator and mortgage calculator to model your transaction costs.