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Property Tax in Georgia: Calculator

Since 2026 the tax on housing in Georgia depends on the family’s income last year: below the threshold housing is not taxed, above it the tax is charged on the whole value. Enter the value and the income to see the tax. Georgia here is the country, not the US state.

Property Tax

—tax for the year
—on average a month
—family income threshold
—conclusion

The threshold and the 0.8–1% rate are confirmed by the code and media reports; we found no decisions on the rate for Tbilisi and Batumi. For a non-resident foreigner the procedure is not confirmed: do not assume zero, and ask an adviser. Land is taxed separately. More: property tax for foreigners.

How it is calculated

The tax is charged only when the family’s income last year is above ₾100,000. If it is, the 0.8–1% rate applies to the whole market value at the end of last year, in proportion to the months of ownership.

The threshold is a cliff: one lari of income above it moves the tax onto the whole value. Example: a ₾300,000 flat with income of ₾100,001 gives ₾2,400–3,000 a year.

What the calculator leaves out

Family income includes any income, including untaxed income, except inheritance, gifts, divorce payments and the proceeds from selling housing after two years of ownership. Whether income abroad counts for a non-resident foreigner, the code does not say. The filing and payment dates are in the guide: they depend on the year and move to working days.

Data as of November 2026. This is a benchmark for comparing scenarios, not advice, a bank offer or a guarantee. All calculations run in your browser; nothing is sent to a server.

Frequently asked questions

Does a foreigner with income abroad pay?

The code taxes any individual owner, and whether foreign income counts when testing the threshold is not specified. Ask an adviser and do not assume the tax is zero.

Which value should I use?

The market value at the end of last year. As a benchmark you can use the purchase price, but the tax assessment may differ.

Is land taxed?

Land is taxed separately, at ₾0.24 per sq. m with a municipal coefficient of up to 1.5, and is paid by 15 November. This calculator covers housing only.

See also

Property Tax in Georgia for Foreigners 2026 Cost of owning an apartment in Georgia 2026 Taxes Sale Tax Rental Yield Calculator