Living guide · verified against official sources
The rules for buying, selling and renting property in Georgia: the public registry, taxes, foreign owners’ rights and the statutes behind them. Every figure is checked against an official source.
Last updated: 12 October 2026
2026-09-30
Law No. 1874 amends Tax Code arts. 202 and 206: an individual’s flat/house is exempt from annual property tax when family income for the previous year stays under ₾100,000; the rate band is consolidated at 0.8–1%.
matsne.gov.ge →2026-01-01
Art. 309(24): for short-term lets you may opt into a fixed tax of ₾10 per square metre per month, paid quarterly, for as long as the regime is in force.
matsne.gov.ge →2025-09-03
Law No. 952-IVმს-XIმპ updates the Spatial Planning, Architecture and Construction Code — including specially regulated territories.
matsne.gov.ge →Amendments that took effect in 2025–2026 — each entry links to its source.
In Georgia, ownership of immovable property arises from an entry in the Public Registry — a contract alone does not transfer title. The registry is run by the National Agency of Public Registry (NAPR).
| Service | Turnaround | Fee |
|---|---|---|
| Ownership registration | 4 working days | 150 ₾ |
| Ownership registration | 1 working day | 270 ₾ |
| Ownership registration | Same day | 350 ₾ |
| Extract online | 1 working day | 13 ₾ |
| Extract at a territorial office | 1 working day | 20 ₾ |
Source: napr.gov.ge, verified 2026-10-02. Mortgage and obligation registration uses the same fee tiers. · Signature confirmation on a deal, on the spot — ₾7
Note: this fee is the only mandatory state payment for a buyer — the statutory transfer tax is 0%.
No. Civil Code art. 69(5) requires notarial certification of a written transaction only where the law or the parties’ agreement says so. A property sale does not require it — a notary is extra assurance, and notary remuneration is set by government decree.
There is no transfer or purchase tax (0%) — only the registration fee and, optionally, a notary. Full breakdown on the purchase-costs page.
For an individual seller, taxable gain is the sale price minus the acquisition price (and documented improvements).
Residential flat/house owned under 2 years
5% of the gain (art. 81(3))
Owned over 2 years, not used in business
Exempt (art. 82(1)(ვ.ა))
Non-residential/commercial or used in business
20% of the gain
Buyer’s tax
0% — no transfer tax exists
The rule applies to property located in Georgia regardless of residency — residency only changes the filing mechanics. Annual declaration and payment — by 1 April of the following year (Revenue Service).
A municipal tax: the local self-government sets the rate inside the statutory band.
Flat/house, family income previous year ≤ ₾100,000
Exempt (art. 206(1), from 2026)
Above the threshold
0.8–1% of market value (art. 202(5))
Organisations
Up to 1% of balance value
Land
Separate object — per-m²/per-hectare base rates (art. 204)
Georgia’s market is open to foreigners — the only exception is agricultural land.
Flat, house, commercial space
No restriction — foreign persons and entities hold full ownership
Agricultural land ownership
Only the state, a municipality, a citizen or an association of citizens (Constitution art. 19(4); Organic Law 2019)
Exceptions
A foreigner may acquire only by inheritance; a Georgian company with a foreign dominant partner — by government decision under an investment plan (Organic Law art. 4(2))
Lease
Not prohibited — only pledging the land to a foreign party is restricted
Residential rent is taxed at a preferential rate; lease terms follow the Civil Code.
Residential rent, individual
5% of income, no deductions claimed (art. 81(2))
Short-stay (daily) letting
Optional fixed regime — ₾10 per m² per month, quarterly, until 2028-01-01 (art. 309(24))
VAT registration threshold
₾100,000 within any 12 months
18% applies to the supply when the seller is VAT-registered.
New construction from a developer
18%
Commercial property from a VAT payer
18%
Land plot
Exempt (art. 171(1)(გ)); land + building together counts as supply of the building (art. 160(6))
Resale between private individuals
No VAT (seller is not a VAT payer)
Current consolidated texts on matsne.gov.ge — each card links to the law.
No. 786-ის, 26.06.1997
Ownership, mortgage, lease, contract form — the foundation
matsne.gov.geNo. 820-ის, 19.12.2008
Registration of rights, public reliance on entries, extracts
matsne.gov.geNo. 3213-რს, 20.07.2018
Building permits, zoning, commissioning
matsne.gov.geNo. 3591-სს, 23.07.2010
Income, property and value-added taxes on real estate
matsne.gov.geNo. 2283-რს, 04.12.2009
Notarial acts and remuneration rules
matsne.gov.geNo. 4848-IIს, 25.06.2019
Who may own agricultural land and the exceptions
matsne.gov.geIn the Public Registry (napr.gov.ge). Ownership arises from the registry entry — the contract only creates an obligation. Standard registration takes 4 working days (₾150), fast — 1 day (₾270), express — same day (₾350).
There is no transfer or purchase tax — 0%. The buyer pays the registration fee and, optionally, a notary. Full list on the purchase-costs page.
No. Civil Code art. 69(5) requires notarial form only by law or the parties’ agreement. The registry itself confirms signatures for ₾7.
A 5% tax applies to the gain on a residential flat/house. After 2 years of ownership (and no business use) the gain is exempt. Non-residential property is taxed at 20%.
Residential and commercial property has no restriction. A foreigner can acquire agricultural land only by inheritance — the rule comes from the 2019 Organic Law.
No, if your family income for the previous year is under ₾100,000 — the threshold rose from ₾40,000 in 2026. Above it, the rate is 0.8–1%.
An individual pays 5% on residential rent. For short-stay lets you can opt into a fixed regime — ₾10 per m² per month, until the start of 2028.
In a Public Registry extract — ₾13–52 online. You can search by cadastral code in sivrce’s cadastre search; the justice-services page lists every fee in one place.
Reviewed quarterly and on material changes; fees and timelines verified 2026-10-02. The update date sits in the stamp above.
This page is informational and is not legal advice. Order a registry extract before a deal and consult a lawyer for complex cases.
Purchase/sale costs and taxes — registry, notary and agency included.
