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Tourist Insurance in Georgia

Guide: From Obtaining a Tax Identification Number to Property Tax Payment

Step 1. Obtain a Tax Identification Number (TIN)

1.1. In person or via an authorized representative (notarized Power of Attorney) at the Revenue Service.

In Tbilisi, the Revenue Service office is located at 1 David Sarajishvili St. (see map). Addresses of Revenue Service service centers in all cities across Georgia can be found here.
To obtain a tax number offline, you must visit the Revenue Service in person and submit an application, which is drafted in Georgian. The application must include the applicant's personal details, phone number, and email address.
The procedure for obtaining a tax identification number is free of charge, and the waiting time is usually up to one hour.

Upon completion of the procedure, you will receive a written notification in Georgian confirming the assignment of your tax number. Additionally, an SMS will be sent to the phone number provided during registration, containing the login and password for your personal tax portal (authorized page).

1.2. Remotely - foreign citizens located within Georgia can register as individual taxpayers via a video call with the Revenue Service.

To do this, you must:

Visit the official website of the agency and select the "Video Call" service (quick link).
Click the button labeled in English: "A natural person without Georgian citizenship".
Fill out a short form, providing your full name, foreign passport number, residential address in Georgia, and phone number.
Click the "Contact the operator" button to connect with a Revenue Service officer. The video call service is available exclusively on business days from 09:00 to 18:00. You will need a functioning camera and microphone. This procedure is also free of charge.
Upon completion, you will receive a written notification in Georgian regarding your tax number. You will also receive an SMS with the login and password for your personal tax portal.

Stage 2. Activate the Authorized Page (Personal Tax Portal)

Visit the Revenue Service website.
Log in using the username and password received via SMS after obtaining your tax identification number.
Set your portal status to "Inactive"—in this case, you will not be required to file tax returns, including nil (zero) returns.
As a precaution, review any mandatory notifications in the system.

Stage 3. Complete and File the Property Tax Return via the Personal Portal by November 1st, 2025

Log in to your tax portal using your username and password.
Select the "Property Tax Return" section.
You must specify your income category: up to 40,000 GEL, 40,000–100,000 GEL, or over 100,000 GEL.
Choose the type of filing: individual or joint (family) return. In the case of a joint return, provide the citizenship, passport number, full name, and year of birth for each family member.
If you own land in Georgia, specify the type of plot, its location, area, and any applicable tax exemptions.
For other assets, provide the asset type, location, market value in GEL, any applicable tax exemptions, and the period of ownership.
The tax rate is applied and the total tax due is calculated automatically.
No supporting documents need to be attached to the return.
Submit the declaration.

Stage 4. Payment of the tax amount by November 15, 2025, to the single treasury account 101001000.

Payment can be made via a bank transfer from an account held with a Georgian bank.
Through a bank teller or an ATM.
If the payment is made on behalf of a third party, you must specify your Tax Identification Number in the payment details.
Please be advised that payments transferred after 15:00 may be reflected on your personal tax portal on the following business day.

Stage 5. Verification of Tax Payment

Access the Taxpayer’s Personal Account.
Verify whether the paid tax amount is reflected in the personal account.
In the event that the paid tax amount is not reflected, submit an application regarding the tax payment via the personal account and attach evidence of payment.