Property subject to tax
What property is subject to tax, and whether tax is payable on an apartment in a building that has not yet been commissioned.
JUST brunch
Property tax for individuals in Georgia
Dear colleagues and friends! We invite you to our next JUST brunch, dedicated to property tax for individuals in Georgia.
Date 22 September 2026, Tuesday
Time 11:00
Tbilisi time
Tbilisi time
Platform Zoom
Return due by 1 November.
Tax due by 15 November.
Tax due by 15 November.
Deadlines for 2025
Why it is important to prepare in advance
The property tax return for 2025 must be filed by 1 November, and the tax must be paid by 15 November.
At the brunch, we will explain who is required to pay property tax and in which cases, how to determine the tax base and applicable rate, how to complete the return correctly, and how to avoid mistakes.
Programme
What we will discuss at the JUST brunch
Who is required to pay
Who is considered a property tax payer, and whether this obligation depends on tax residency or citizenship.
Income considered for property tax purposes
What income is considered for property tax purposes, including income received outside Georgia.
Family income
What family — or household — income means and how it is determined.
Market value of property
How to determine the market value of property and when it makes sense to engage an appraiser.
Tax rate
How the property tax rate for individuals is determined.
Filing the return
How to complete and file a property tax return correctly.
Liability for missed deadlines
What liability applies when the deadlines for filing the return or paying the tax are missed.
Meeting format
Property tax without unnecessary theory
We will discuss who is required to pay property tax, how much is payable, when it is due, and how to meet the relevant tax obligations correctly.
Practical cases
As always, we will review practical cases from the work of JUST Advisors.
Live Q&A
JUST Advisors experts will answer participants’ questions during the live session.
Nika Gogiashvili
Attorney at Law at JUST Advisors
Nika specializes in Georgian citizenship law. He handles cases involving the acquisition of citizenship through regular, simplified, and exceptional procedures, as well as the retention and restoration of citizenship, determination of citizenship status, and development of legal strategies in complex cases.
Position: Attorney at Law
Member of the JUST Advisors team since 2022. Member of Bar association
Education: Bachelor’s degree from the Faculty of Law at Ivane Javakhishvili Tbilisi State University, 2022.
Areas of Expertise: Immigration and Administrative Law, Corporate law.
Professional Experience: Practising law since 2022.
Languages: Georgian, English, Russian
Member of the JUST Advisors team since 2022. Member of Bar association
Education: Bachelor’s degree from the Faculty of Law at Ivane Javakhishvili Tbilisi State University, 2022.
Areas of Expertise: Immigration and Administrative Law, Corporate law.
Professional Experience: Practising law since 2022.
Languages: Georgian, English, Russian
500+
successfully handled cases