Property Tax in Georgia 2026
As of October 1, 2026, new property tax rules are in effect in Georgia. The annual family income threshold has been raised from GEL 40,000 to GEL 100,000, meaning approximately 81,000 families are no longer required to pay tax on their apartments or houses.
Key points:
▫️ The tax applies to families with an annual income exceeding GEL 100,000 (for 2025) who own taxable property in Georgia. The tax rate is 0.8–1% of the property's market value.
▫️ For small business owners, 25% of the income generated under a special tax regime is counted toward the family's total income.
▫️ Land tax is independent of income. If you owned taxable land as of April 1, 2026, you must declare it.
▫️ If you filed a declaration in 2025 and your circumstances remain unchanged, the tax will be calculated automatically.
▫️ Living abroad does not exempt you from property tax in Georgia.
📅 The declaration must be filed by November 2, and the tax must be paid by November 16.
Save this post so you don’t miss the deadlines, and share it with anyone who owns real estate in Georgia.
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Posted at:
29/10/2026, 11:30