Updated:
- The Revenue Service reminds that individuals must pay property tax on property and land by November 16, 2026.
- Enterprises and organisations must pay property tax on land by the same date.
- Other Revenue Service news this week was not about real estate.
- Our guide describes a new income threshold for property tax; how it applies to non-residents is not clarified in the sources it used.
What happened this week
The Revenue Service of Georgia published a reminder that individuals must pay property tax on property and land no later than November 16 of the current year. Enterprises and organisations must pay property tax on land by the same date. The Treasury Code given for the payment is 101001000.
The other items on the Revenue Service site concern different topics: a new electronic purchase document for goods bought from individuals, a correction rule for tax invoices that takes effect on November 1, and a new gambling tournament permit. None of these is about real estate. We found no other real-estate news in this week's sources.
What it means for a foreign buyer or investor
For anyone who already owns property in Georgia, this suggests checking the payment date and the amount due before November 16. Missing a tax deadline can have consequences, and the sources do not describe them here.
Our guide states that on September 30, 2026 Parliament adopted a single income threshold of 100,000 lari per year for the annual property tax. Below it no tax is paid; above it the rate is 0.8–1% of market value, and land plots are not included in that rate. The earlier threshold was 40,000 lari. The sources behind our guide do not explain how this applies to non-residents or to foreign buyers with no income in Georgia. This needs a tax consultant.
What to watch next
Watch whether the Revenue Service publishes more detail on how the new threshold works in practice, especially for non-residents. Also check the payment status of your own property before November 16.
Our guide also notes that mortgages for non-residents are available but under stricter conditions than for citizens, and that developer instalment plans are a common alternative. Nothing new on this appeared in the sources this week.
- November 16: property tax payment deadline
- Revenue Service clarifications on the new income threshold
- Individual tax advice for non-resident owners
FAQ
When is the property tax due?
According to the Revenue Service, individuals must pay property tax on property and land by November 16, 2026. Enterprises and organisations must pay property tax on land by the same date.