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Tax on Selling an Apartment in Georgia

Enter the purchase price, the sale price and your costs: the calculator shows the taxable gain, the tax under the two-year rule and the money you keep.

Sale Tax

The calculator does not convert currencies: enter every amount in one currency and pick it for the label.

—gain
—tax rate
—tax
—what you keep of the sale price
—conclusion

The rule was checked against the Tax Code text (arts. 82 and 81): the gain on housing owned for more than two years is not taxed. The period runs from the date of the title document, usually the purchase contract, not from the registry entry. Details and all caveats: tax on selling an apartment.

How it is calculated

The gain is the sale price minus the purchase price minus documented costs (repairs, acquisition costs). The tax is 5% of the gain if owned two years or less, zero if owned more than two years and 20% if sold as a business.

The declaration is filed and the tax paid by the 15th of the month after the month of the sale. With zero tax there is no penalty for being late.

What the calculator leaves out

It is not confirmed whether an agent’s or notary’s commission and registration can be deducted on sale, so the calculator does not deduct them. We found no separate rate for non-residents. Dollar amounts are converted to lari at the National Bank rate on the date of the operation, so the gain in lari may differ from the gain in dollars. This is a benchmark: have a tax adviser check the calculation before the deal.

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

Is a declaration needed if the tax is zero?

We found no confirmation, and the guide marks it as unconfirmed. Ask a tax adviser; there is no late penalty on zero tax, but it is better to clarify the procedure.

From which date do the two years run?

From the date of the title document drawn up for registration (on a purchase usually the contract), not from the registry entry. The end is the date of the document under which the sale is registered.

Does the exemption apply if I rented the flat out?

According to retellings of a Ministry of Finance clarification, renting before the sale does not forfeit it, but we did not find the original. Developers and those who sell systematically do not get the exemption.

See also

Selling Property in Georgia Property Tax in Georgia for Foreigners 2026 Taxes Rent or Buy Property Tax