Who Pays the Tax?
- ✓ Owners of real estate or vehicles in Georgia.
- ✓ Whose total annual household income for 2024 exceeded 40,000 GEL.
Important: Citizenship, residence permit, or tax residency status do not matter for this tax.
Tax Rates
The rate depends on income and applies to the market value of the property.
Income: 40,000 - 100,000 GEL
0.05% – 0.2%
Income: > 100,000 GEL
0.8% – 1%
Process & Deadlines
- 1
Preparation
Obtain a tax ID and activate your online tax portal (requires a Georgian SIM card).
- 2
File Declaration
Fill out and submit the declaration electronically through your online portal.
- 3
Pay the Tax
Pay the tax to the Treasury account (cash at a bank or via bank transfer).
Penalties for Late Payment
Late Fee
0.05%
per day of delay
Fine
5%
delay up to 2 months
Fine
10%
delay > 2 months
Fine
50%
if discovered by tax office
