Updated:
- Confirmed: from 1 March 2026 an owner's residence permit needs a valuation above $150,000; from 1 July 2026 loans up to GEL 1 million are issued in lari; from 30 September 2026 the property tax threshold is GEL 100,000 instead of 40,000; the 2026 declaration is due 2 November.
- Ahead: the 25% payment cap will reach incomes below GEL 2,000 (1 Feb 2027) and below GEL 2,500 (1 Sep 2027); the fixed short-term rental regime runs to 1 January 2028 under the Code.
- Not confirmed: whether the amendment banning agricultural land for foreigners (announced 13 Feb 2026) was adopted; how the property tax threshold treats a non-resident; the transition for buyers under the $100,000 threshold. The sale rule (0% after two years) did not change in 2026 as far as we found.
New rules for buying property in Georgia in 2026: a timeline
The table runs by date. «Confirmed» means a law, an order or an agency page; «announced» means a press report without the text of the act; «not confirmed» means retellings only. Data as of 20 October 2026.
| Date | What changed | Who is affected | Source | Status |
|---|---|---|---|---|
| 26.02.2025 | National Bank: LTV for lari mortgages 90%; for borrowers with income abroad, foreign-currency mortgages up to 80% | borrowers | National Bank | confirmed |
| 11.11.2025 | Parliament committee backed extending the fixed tax on short-term rentals to 1.01.2028 | short-stay landlords | parliament.ge; Code, Art. 309 | confirmed |
| 13.02.2026 | Prime Minister announced a constitutional amendment banning the sale of agricultural land to foreigners | land buyers | Georgia Today | announced; adoption not confirmed |
| 1.03.2026 | Owner's residence permit: valuation above $150,000 instead of $100,000 | residency seekers | Aliens law, Art. 15(j) | confirmed |
| 1.03.2026 | Work permit for foreigners without permanent residence (Resolution No 70 of 20.02.2026) | employed, self-employed | inc.ge | retelling; text not opened |
| 14.05.2026 | Ministry of Finance clarification No 143 on tax when selling a home | sellers | Kreston and others | not confirmed: no original |
| 1.07.2026 | Loans up to GEL 1 million only in lari (was GEL 750,000); exceptions include non-citizens | borrowers | National Bank order No 131/04 | confirmed |
| 30.09.2026 | Property tax: family-income threshold GEL 100,000 instead of 40,000 | home owners | Code, Law No 1874; SOVA | confirmed; start date differs |
| 30.09.2026 | National Bank announced the 25% payment cap for income below GEL 2,000 (from 1.02.2027) and GEL 2,500 (from 1.09.2027) | borrowers | SOVA; Georgia Today | announced |
| 2.11.2026 | Deadline for the 2026 property tax declaration; payment 16.11 | owners above the threshold, land owners | Revenue Service | confirmed; payment date is our reading |
| 1.01.2028 | End of the fixed short-term rental regime unless extended | short-stay landlords | Code, Art. 309 | confirmed |
- 1
Residency: $150,000
Property valuation above $150,000 instead of $100,000; the valuation counts, not the price.
1.03.2026 - 2
Loans in lari
Loans up to GEL 1 million only in lari (was GEL 750,000); exceptions apply.
1.07.2026 - 3
Property tax
Family-income threshold GEL 100,000 instead of 40,000; above it 0.8–1% of value.
30.09.2026 - 4
2026 declaration
Deadline for property tax; payment 16 November (our reading).
2.11.2026 - 5
Payment-to-income
The 25% cap will cover income below GEL 2,000.
1.02.2027 - 6
Payment-to-income, step 2
The 25% cap will cover income below GEL 2,500.
1.09.2027 - 7
Short-term rentals
End of the fixed GEL 10/m² tax under the Code unless extended.
1.01.2028
Aliens law, Tax Code, National Bank order No 131/04, Revenue Service; October 2026
The 2027 steps were announced by the National Bank via the press; sources date the 2026 tax change differently.
Residency through property: the $150,000 threshold from 1 March 2026
The Law on the Legal Status of Aliens (Art. 15(j)) grants a short-term residence permit to an owner of real estate (not agricultural land) with a market value above $150,000 in lari equivalent, plus a spouse and children. Until 1 March 2026 the threshold was $100,000. What counts is the valuation by a certified appraiser of an accredited body, not the contract price. The SDA fee is GEL 300, 450 or 600 for 30, 20 or 10 days.
Open points: adding up several properties (law firms say yes; the law and SDA do not confirm it); whether an off-plan flat counts; the transition for buyers under the old threshold, where reviews differ (purchase and full payment before 1 March per legal.ge, title registered before 1 March per Realting). matsne.gov.ge lists 2026 amendments to the law (No 1510 of 15.04.2026, No 1803 of 25.06.2026). In No 1803, which we read in part, the subjects are permits for spouses of citizens, students and expulsion; there is no property threshold. Ask SDA in writing.
Mortgages: National Bank rules, lari loans and the 2027 steps
Since 26.02.2025 the National Bank allows lari loans up to 90% of the collateral (was 85%); for borrowers with income abroad, foreign-currency mortgages up to 80%. The Bank's «PTI and LTV» page shows the base: 90% in lari, 70% in foreign currency when income is in another currency.
From 1.07.2026 loans up to GEL 1,000,000 are issued only in lari (Order No 131/04 of the National Bank president, 15.06.2026). The press does not list the exceptions; the text of the order (Art. 1(3)) names: the borrower’s total liabilities to the lender above GEL 1,000,000, a borrower without Georgian citizenship (sub-para. b), sufficient income in the loan currency, full cash collateral and refinancing in the same currency. A bank may be stricter, so check in writing.
On 30.09.2026 the National Bank announced that the 25% payment cap stays but will cover income below GEL 2,000 from 1.02.2027 and below GEL 2,500 from 1.09.2027. SOVA's example: at income of GEL 1,800 the maximum payment falls from 900 to 450. How banks count income from abroad is not published anywhere.
| Parameter | Before | Now | Next |
|---|---|---|---|
| LTV, lari loan | 85% | 90% (from 26.02.2025) | — |
| LTV, foreign-currency loan, income from abroad | 70% | 80% (from 26.02.2025) | — |
| Lari-only loans up to | GEL 750,000 | GEL 1,000,000 (from 1.07.2026) | — |
| 25% payment cap for income below | GEL 1,500 | GEL 1,500 | GEL 2,000 (1.02.2027); GEL 2,500 (1.09.2027) |
Georgia property tax changes: the GEL 100,000 threshold
Law No 1874 of 30.09.2026 exempts a home (property other than land) if the family's income in the previous year was up to GEL 100,000 (Art. 206(1)(a)). The threshold used to be GEL 40,000, and the 0.05–0.2% band is gone. Above the threshold the tax is 0.8–1% of market value (Art. 202(5)). According to the ruling party, about 81,000 taxpayers are exempted (SOVA).
The Revenue Service: the 2026 declaration is due by 2 November. Payment is due 15 November, a Sunday, so 16 November (our reading of Art. 205(14) and 3(6)). Sources date the start differently: from publication (SOVA) or from 1 October (1TV); we found no transitional rule. Land is taxed separately, at GEL 0.24 per m².
Short-term rentals: the fixed tax runs to 1 January 2028
The Code (Art. 309) allows, on application, a fixed tax of GEL 10 per m² per month at a turnover of up to GEL 100,000 over 12 months; VAT is not charged under this regime. The regime runs to 1.01.2028: a parliament budget committee backed the extension on 11.11.2025. PwC (2.09.2026) still names 2026, which is out of date.
Payments are quarterly: 15 April, 15 July, 5 October, 15 January. Whether 5% applies outside the regime is not confirmed. We found no registration of a flat with the tourism administration in the tourism law.
Tax on selling: the two-year rule did not change
The gain from selling a home owned for more than two years is exempt (Art. 82(1)(f.a)); within two years or less, 5% of the gain (Art. 81(3)). The return and payment are due by the 15th of the next month (Art. 153(12); PwC, 2.09.2026); the monthly period has applied since 2024. The two years run from the date of the title document drawn up for registration to the date of the document on which the sale is registered (Art. 82(4)(a), (a2)).
From 2026 we found only Ministry of Finance clarification No 143 of 14.05.2026: law firms retell that documented renovation counts toward cost and that renting out before the sale does not forfeit the exemption. We did not find the original, nor any change to the rule itself. Open: application to a non-resident, and the count for a new build before completion.
Land: agricultural land and the announced amendment
A foreign individual gets agricultural land only by inheritance (Constitution, Art. 19(4); Organic Law No 4848-II of 25.06.2019, Art. 4(2)(a)); apartments and non-agricultural plots are open. This rule has applied since 2018–2019, and we found no new acts in 2026.
On 13.02.2026 the Prime Minister said a constitutional amendment would bar the alienation of agricultural land to foreigners (Georgia Today). On 18.02.2026 he told parliament that such amendments had already been adopted (Imedi); it is unclear whether he means the 2018 rule or a new one. We found no text of a new amendment, no submission to parliament and no adoption as of 20.10.2026. Before a deposit, order the NAPR certificate of the plot's category (GEL 13–39).
Banks, transfers and registration of title
We found no change in the published bank requirements for non-residents in 2026, but transfers changed: Zolotaya Korona has not sent transfers to Georgia since 24.07.2026, and receipts from Russia in August 2026 fell 88% year on year (JAMnews, 16.09.2026; the outlet does not name a cause directly). A bank may refuse without giving reasons (TBC agreement).
Title registration at NAPR: GEL 150 for 4 working days, GEL 270 for 1 day, GEL 350 on the day of filing. We found no report of a change to these fees in 2026 (the tariff page is undated). There is no separate transfer tax (Chambers 2026).
Other 2026 changes: work permits and the aliens law
From 1.03.2026 foreigners without permanent residence need a work permit, self-employed included (Resolution No 70 of 20.02.2026; retold by inc.ge on 26.02.2026, we did not open the resolution). Self-employed people already working on 1 March had until 1 May 2026; an «active» status must be turned into a right to work by 1.01.2027. The retelling says nothing about property-based permit holders: ask a lawyer.
Law No 1803 of 25.06.2026 (mostly from 1.09.2026) concerns permits for spouses of citizens, students and expulsion of convicted foreigners. The draft Municipal Code passed first reading in a committee (digest of 19.10.2026): sources link it to no property transactions.
What to do now: a checklist by owner type
| Who you are | What to do |
|---|---|
| Buyer | If you need residency, allow a margin above $150,000 in the valuation. Order the NAPR category certificate before a deposit. Ask the bank in writing for the currency, LTV, PTI and the income it counts; remember the 2027 steps. |
| Owner | Compare family income for 2025 with GEL 100,000. Watch 2 and 16 November. Ask an accountant whether income abroad counts. |
| Landlord | Long-term: 5% of gross rent, return by 1 April 2027. Short-term: apply for the fixed regime, note the payment dates and the GEL 100,000 limit. If you run the business yourself, check the work permit. |
| Seller | Check the date of your title document and the holding period, collect renovation invoices, remember the 15th. A non-resident needs the accountant's answer. |
What to watch next: dates in 2026–2027
| Date | What | Status |
|---|---|---|
| 2 and 16.11.2026 | property tax return and payment | deadline confirmed; payment is our reading |
| 1.01.2027 | deadline for «active» status to obtain a right to work | per inc.ge retelling |
| 1.02.2027 | 25% payment cap for income below GEL 2,000 | announced |
| 1.04.2027 | rental income return for 2026 | per the Code |
| 1.09.2027 | 25% payment cap for income below GEL 2,500 | announced |
| 1 and 15.11.2027 | property tax return and payment | per the Code |
| 1.01.2028 | end of the fixed short-term rental regime | per the Code; extension possible |
| no date | agricultural land amendment; rate decisions in Tbilisi and Batumi; second reading of the Municipal Code | not confirmed |
What we could not confirm
- Whether the agricultural land amendment was adopted and what it says.
- How the GEL 100,000 threshold applies to a non-resident with no Georgian income; whether income abroad counts; from which date the amendment applies and whether a transitional rule exists.
- The transition for buyers before 1.03.2026 and adding up properties for residency: only SDA can answer.
- The original of Ministry of Finance clarification No 143 and the two-year count for a new build before completion.
- The text of Resolution No 70 and its effect on owners; a primary National Bank publication on the 2027 steps; how banks count income from abroad.
- The VAT relief for old projects (supplies in buildings with a permit or design from 8.08.2008 on a municipal list): under the Code, Art. 309(79), supply and commissioning are possible until 1.01.2033 (Law No 1888 of 15.10.2026, in force from 16.10.2026; before that 1.01.2029). The 2028 in a parliament committee report of 11.11.2025 appears in none of the Code editions we read; we could not open the parliament.ge release.
Frequently Asked Questions
What changed in Georgia for foreigners in 2026 regarding property?
Confirmed: a residency valuation above $150,000 from 1.03.2026, loans up to GEL 1 million in lari from 1.07.2026, a GEL 100,000 property tax threshold from 30.09.2026. We found no ban on flats for foreigners.
What are the new rules for buying property in Georgia in 2026?
Apartments and non-agricultural plots remain open to foreigners. New: the residency threshold, lari-loan rules and the National Bank's 2027 steps. There is no transfer tax; registration costs GEL 150–350.
What is the property threshold for residency in Georgia now?
A market value above $150,000 in lari equivalent, set by an accredited appraiser (Art. 15(j)), from 1.03.2026. It was $100,000. The transition for earlier buyers is not confirmed.
What changed in Georgia's property tax in 2026?
A home is exempt if family income in the previous year was up to GEL 100,000 instead of 40,000; above it 0.8–1% of market value. The 2026 return is due 2 November, payment 16 November (our reading).
Did the tax on selling an apartment in Georgia change?
The rule is the same: 0% after more than two years of ownership, 5% of the gain within two years or less, return by the 15th. We found no change to the rule in 2026.
Has the fixed tax on short-term rentals in Georgia ended?
No. Under the Code (Art. 309) the regime runs to 1.01.2028; a parliament budget committee backed the extension on 11.11.2025. PwC still shows 2026.
Were foreigners banned from buying land in Georgia in 2026?
Agricultural land has been closed to foreign individuals, except by inheritance, since 2018–2019. A new amendment was announced on 13.02.2026; we could not confirm its adoption.
What changes for mortgages in Georgia in 2027?
The 25% payment cap will apply to income below GEL 2,000 from 1.02.2027 and below GEL 2,500 from 1.09.2027 (now below GEL 1,500). Ask the bank how it affects income from abroad.
Did title registration fees in Georgia change?
We found no report of a change: NAPR charges GEL 150, 270 or 350 for 4 days, 1 day or the day of filing. The tariff page is undated.
Sources: Law of Georgia on the Legal Status of Aliens and Stateless Persons (matsne.gov.ge) · Law No 1803 of 25.06.2026 amending the aliens law (matsne.gov.ge) · Tax Code of Georgia, consolidated text (matsne.gov.ge) · National Bank President's Order No 131/04 of 15.06.2026 on loans up to GEL 1,000,000 (matsne.gov.ge) · Matsne: Law No 1888 of 15.10.2026 amending the Tax Code (Art. 309(79): VAT relief to 1.01.2033) · National Bank of Georgia: PTI and LTV requirements · National Bank of Georgia: Financial Stability Committee decision, 26.02.2025 · Parliament of Georgia: budget committee backs Tax Code amendments, 11.11.2025 · Revenue Service of Georgia: notice on 2026 property tax · State Services Development Agency (SDA): short-term residence permit for property owners · NAPR: real estate registration fees · Constitution of Georgia, Art. 19 (matsne.gov.ge) · Organic Law on Ownership of Agricultural Land No 4848-II · SOVA News: parliament approves the GEL 100,000 property tax threshold (30.09.2026) · SOVA News: National Bank tightens lending rules (30.09.2026) · Georgia Today: lending rules from February 2027 (30.09.2026) · Georgia Today: GEL 1 million lari-loan threshold (16.06.2026) · Georgia Today: Prime Minister on agricultural land and foreign employment (13.02.2026) · Imedi: Prime Minister on agricultural land amendments (18.02.2026) · Inc.ge: 2026 labor migration rules (26.02.2026, secondary source) · Erickson Immigration Group: $150,000 threshold from 1 March 2026 (27.02.2026) · legal.ge: $150,000 residency threshold (30.12.2025) · PwC Tax Summaries: Georgia, taxes on personal income (2.09.2026) · Kreston Georgia: Ministry of Finance clarification No 143 · Chambers: Real Estate 2026, Georgia · JAMnews: transfers from Russia to Georgia fell 88% (16.09.2026)