Taxes and costs of buying an apartment in Georgia
Georgia is one of the cheapest countries for property transactions: there is no purchase tax and rental income is taxed at a reduced rate. Here are all the costs in one place.
Updated: November 2026
Costs when buying
- Purchase tax — none.
- Public Registry registration fee — from tens to a few hundred lari, depending on speed.
- Notary and contract translation — if needed, usually within a few hundred dollars.
- Power of attorney — if you buy remotely.
- Agency fee — when you buy a new build through Tbilicity, you pay the developer's price.
Property tax
Individuals with annual family income up to GEL 100,000 are exempt from property tax (other than on land). Above that, the rate is 0.8–1% of market value per year, set by the municipality. The return is due by April 1.
Rental income tax — 5%
An individual's income from renting out housing for residential use is taxed at a reduced 5% of gross income, with no deductions. It is one of the lowest rates in the region. You need to register with the Revenue Service to use it.
Tax on sale
When an individual sells an apartment or house, the gain is taxed at 5%. If the property was owned for more than two years, income from the sale is generally exempt. Check your specific case with a tax adviser before selling.
Running costs
Beyond taxes, budget for utilities, building maintenance and, if you rent short-term, a management company. Tbilicity's rental department can manage the letting for you.
Still have questions? A Tbilicity expert will answer on WhatsApp and pick an apartment for your goal.
FAQ
Is there a property purchase tax in Georgia?
No. The buyer only pays the Public Registry registration fee and, if needed, a notary and translation.
What is the tax on rental income?
5% of gross income from renting out housing for residential use, with no deductions.
Do I have to pay property tax?
Not if your annual family income is up to GEL 100,000. Above that, the rate is 0.8–1% of market value per year.
Sources:
Selection
Matching new buildings
from $3 085/m²Alliance Centropolis
- Seafront, ~50 m to the sea
- Hyatt Centric 5* hotel
- World Trade Center Batumi
from $120 670Ambassadori Island — First Tower
- 84-ha artificial island
- 216 m tower, 58 floors
- Rooftop pool and restaurant
from $59 305Club Residence
- Rooftop pool and lounge
- Underground parking
- Padel court
from $218 583HOME Townhouses
- 15 townhouses
- 146.7 m² over three levels
- 3 bedrooms and 3 bathrooms
from $653 455King's Garden
- World Class Lux wellness centre, 1,300 m²
- Pool, spa, sauna, solarium
- Gym with Technogym equipment
from $221 130La Villa
- Courtyard swimming pool
- Children's playground
- Gym
Buyer guides
Everything about buying property in Georgia
When you buy a new-build apartment through us
Tbilicity buyer bonuses
No down payment
You can buy an apartment with no down payment — we'll show you the options.
Renovation discount
Renovation by our own crews — at a discount for our buyers.
Special rental terms
Special terms when you rent out the apartment through our rental department.
Free property management
We manage the letting of your apartment — as a gift.