Updated:
- A 5% personal income tax applies to residential rent, calculated on gross rent with no deduction of expenses (PwC, reviewed September 2, 2026).
- The annual return is filed on the Revenue Service portal rs.ge; consultancy guides give April 1 of the next year as the deadline.
- The 1% small-business status is not a way to lower the 5%: one consultancy states that residential rent cannot be included in it.
- Non-residents are not exempt: rent from a Georgian apartment is income from a Georgian source.
The short answer
An individual who rents out a home for residential use in Georgia pays personal income tax of 5% on the rent received, according to the PwC tax summary reviewed on September 2, 2026. The same rate is described as applying to residents and non-residents, to long-term and to short-term lets, by a Georgian tax consultancy.
The 5% is calculated on the gross rent. Repairs, maintenance, utilities or interest cannot be deducted. For comparison, the general personal income tax rate in Georgia is a flat 20%.
- Example: rent of 1,500 GEL a month is 18,000 GEL a year, and 5% of it is 900 GEL.
- Example: rent of 2,500 GEL a month is 30,000 GEL a year, and 5% of it is 1,500 GEL.
Who files, when and how
The tax is declared once a year. Consultancy guides say the return for a calendar year is due by April 1 of the next year (one guide gives both March 31 and April 1, so confirm the date). It is filed on the Revenue Service portal rs.ge with a digital signature or mobile ID; a visit to a Revenue Service office, a representative with a notarised power of attorney or an accountant are the alternatives. The payment is made electronically, which needs a Georgian bank account.
Do not confuse this with the property tax. For 2026 the Revenue Service gives November 2 as the deadline of the annual property tax return of individuals, and that is a separate obligation. The property tax rules adopted on September 30, 2026 are explained in our taxes guide.
What the 5% does not cover
If you want to deduct expenses, the 5% route is not available: the income is then taxed on the difference between income and deductions. The general rate is 20%, but the sources we checked do not state the rate for this route explicitly, so ask an adviser if your costs are high.
The 1% small-business status exists for individual entrepreneurs with annual turnover below GEL 500,000 (3% above that), but one consultancy states that residential rent cannot be included in it and has to be reported separately. It is not a way to turn 5% into 1%.
Short-term rentals need extra care. PwC describes a separate fixed-rate regime for short-stay accommodation that ran from 2023 until January 1, 2026 with an income limit of GEL 100,000, and does not say whether it was extended. One guide also mentions mandatory VAT registration above GEL 100,000 of income in 12 months. If you run an Airbnb-style business, check this with an adviser.
Non-residents and foreign owners
Georgia taxes income from Georgian sources, so rent from a Georgian apartment is taxable there even if you live abroad. A person is generally a Georgian tax resident after 183 days in Georgia within any continuous 12 months and a non-resident otherwise. Non-residents may need to file a Georgian return when the income is not fully taxed at source, which a Georgian accountant can confirm for your case.
For a resident of Israel the Georgian tax does not close the matter: income from abroad is reported in Israel and the tax treaty gives a credit for tax paid in Georgia. Our guide for Israeli buyers explains the order of steps and the questions to ask your accountant.
Where the sources disagree
One online guide says that rent from a home used for living is completely tax free. That contradicts the PwC summary and the consultancy guides above, so we do not rely on it. The deadline is given as March 31 in some places and April 1 in others, and we found no source describing advance payments during the year.
Before you file, check the current rate, the deadline and the conditions on rs.ge or with a Georgian accountant; this article summarises published guides and is not tax advice.
FAQ
Is the 5% calculated on rent or on profit?
On the gross rent. Expenses are not deducted. If you want to deduct expenses, the 5% route does not apply and the income is taxed under the general rules.
Does a foreign owner pay Georgian tax on rent?
Yes, rent from Georgian property is income from a Georgian source. Whether a Georgian return must be filed depends on how the tax is collected, so ask a Georgian accountant.
Is the property tax deadline the same?
No. For 2026 the Revenue Service gives November 2 for the annual property tax return of individuals. The tax on rental income is a separate return.
Sources
- PwC Tax Summaries — Georgia, individual income determination (reviewed 2 September 2026)
- PwC Tax Summaries — Georgia, taxes on personal income (reviewed 2 September 2026)
- Andersen Georgia — Personal income tax for non-residents (7 May 2026)
- bookkeeping.ge — Rental income tax in Georgia (consultancy guide)
- Revenue Service of Georgia — notice on the property tax return deadline