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Taxes connected with property arise at different stages: on purchase, during ownership, when rental income is received and on sale. Each stage has its own rules, and a foreign owner also faces the question of taxes in the country of residence.
Start with the overview of taxes and the detailed guide: they give the general picture by stage. Then choose the material for your situation: tax on sale, short-term rental, net yield after tax or the costs of an owner. Rates, thresholds and deadlines can change, so they are deliberately not repeated on this page: the current values and sources are in the guides themselves.
What to prepare: the price and date of purchase, rental contracts and proof of payments, and questions for a tax adviser about where and how to report. If you live outside Georgia, also check your tax obligations in your own country.
Materials on this topic
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 of ownership.
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 a detailed review by stage with a calendar and calculations.
Read →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.
Read →Cost of owning an apartment in Georgia 2026: bills, tax, fees
Utility tariffs, the GEL 100,000 property tax threshold and building fees, with dates and sources.
Read this if you want to see property tax alongside the other costs of an owner.
Read →Short-term rentals in Georgia: tax, VAT, registration, managers
Tax, the GEL 100,000 VAT threshold, registration and managers: what the law confirms and what it does not.
Read this if the apartment is rented out by the day and you need the tax and registration regime.
Read →Rental Yield in Georgia 2026: Real Net Returns After Tax
What makes up the gap between the gross and the net result of renting: a calculation and sources.
Read this if you want to know how much is left from rent after taxes and costs.
Read →Related topics
Frequently asked questions
Which taxes relate to owning property in Georgia?
Taxes arise on purchase, during ownership, when rental income is received and on sale. Each stage is covered in the overview of taxes and in the detailed guide, which give the rates, thresholds and sources.
Is tax payable if I rent out an apartment?
Rental income is taxed, and short-term rental has a separate regime. The conditions and deadlines are described in the materials on short-term rental and on net yield; how they apply to your situation is best confirmed with a tax adviser.
Do I need to consider taxes in my country of residence?
Tax obligations can also arise in the country where you live. For Israelis this question is covered in a separate material; 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.