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A sale of property raises questions about tax on the gain, the holding period, the deadlines for filing a return and the documents that confirm the purchase price and costs. For a non-resident there is also the question of where and how to report.
The main material on the topic covers the tax on a sale: the exemption linked to the holding period, the way the tax is calculated and how the return is filed. The detailed property tax guide shows how a sale is connected with the other stages of ownership, and the overview of taxes gives a short picture. The specific rates and deadlines are given in the materials themselves, together with their sources.
What to prepare: the contract and documents of purchase, proof of the costs incurred on the property, information on the holding period, and questions for a tax adviser about reporting in Georgia and in your country of residence.
Materials on this topic
Selling Property in Georgia: Tax and the Two-Year Rule
Two-year rule, 5% rate, how the gain is computed, filing by the 15th: what is confirmed and what is not.
Read this if you plan to sell and need to understand how the tax is calculated and the return is filed.
Read →Property Tax in Georgia for Foreigners 2026: Full Guide
Tax by stage, the GEL 100,000 threshold, 5% rent, the 2-year sale rule and a 2026-2027 calendar.
Read this if you want to see how a sale connects with an owner's other taxes.
Read →Property Tax in Georgia 2026 — Buying, Renting, Selling
On purchase, ownership, renting out, and sale.
Read this if you want a short overview of taxes at every stage.
Read →Related topics
Frequently asked questions
Is the sale of an apartment in Georgia taxed?
Taxation depends on the holding period and on the status of the seller. The conditions, rates and filing deadlines are described in the material on the tax on a sale; how they apply to your situation is best confirmed with a tax adviser.
Which documents are useful when selling?
The purchase documents, proof of the costs incurred on the property and information on the holding period. They are needed to determine the tax base; the exact list is best agreed with the adviser.
Do I need to report the sale in my country of residence?
Obligations may arise there as well. For Israelis this is a separate question covered in the material for Israelis; in other cases it is worth discussing with an accountant in your own country.
How we work: BuyGeorgia is an independent reference for foreign buyers of property in Georgia. Sources are listed at the bottom of each guide. More on the page About and methodology.