Apartments in Georgia: Taxes That Work for the Investor

✅ No transaction tax upon purchase. You only pay a registration fee; the process can be handled remotely via power of attorney.
✅ 5% tax on rental income. Income generated from renting out a property—whether for long-term or short-term (daily) stays—is taxed at a rate of 5%. This is one of the lowest rates in the region.
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✅ 0% tax on sales after 2 years of ownership. Once you have owned an apartment for 2 years, any profit from its sale is entirely tax-exempt—even if the property was rented out during that period. As of May 2026, this is explicitly stipulated by a ruling from the Ministry of Finance of Georgia.
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✅ Sales before 2 years: Only a 5% tax, applied exclusively to the difference between the purchase price and the sale price.
✅ Resale is possible even during the construction phase. An apartment in a building under construction is classified as residential property, even if the project is not yet finished or officially commissioned. Consequently, these tax benefits also apply to resales that take place before the building is completed.
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✅ 0% property tax, provided that the household’s total income for the previous year did not exceed 40,000 GEL.
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🔑 In summary: 0% tax upon purchase, 5% on rental income, and 0% tax on sales after 2 years of ownership. We will help you select apartments with the highest yield potential and manage the entire transaction for you—from start to finish.

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