Selling an Apartment in Georgia 2026: Tax, Costs and Steps

When an individual sells an apartment, the holding period decides the tax: owned more than 2 years — 0% on the gain; 2 years or less — 5% on the gain, meaning the difference between sale and purchase price, not the whole price. The other big cost of selling is the agent's commission (1–3% on the market, usually paid by the seller).

Tax in three cases

• More than 2 years: 0% (Tax Code, Article 82).
• 2 years or less: 5% on the gain (Article 81, paragraph 3). According to summaries of the Ministry of Finance ruling No. 143 published in May 2026, documented costs that raised the property's value (renovation, construction) are added to the purchase price. Keep the receipts.
• Other property or systematic selling: land, commercial space, and regular buying and selling or development are taxed at 20%, and the 2-year exemption does not apply. The same summaries say that assigning rights under a preliminary contract is also taxed at 20%.

The clock runs from registration of ownership in the Public Registry, not from the preliminary contract (Article 82, paragraph 4).

In numbers

Illustrative example: you bought a flat for ₾250,000 and sell it for ₾300,000, with a 2% agent commission.

• Owned more than 2 years: tax ₾0, commission ₾6,000, you keep ₾294,000.
• Under 2 years, no renovation records: gain ₾50,000, tax ₾2,500, commission ₾6,000, you keep ₾291,500.
• Under 2 years, documented renovation of ₾20,000: gain ₾30,000, tax ₾1,500, commission ₾6,000, you keep ₾292,500.

The selling-costs calculator runs your own numbers. It is a model, not a Revenue Service assessment.

Steps

1. Price. Set a realistic price with the price valuation and the asking prices of similar flats (Tbilisi, Batumi, Kutaisi).
2. Extract. Pull a fresh registry extract and check mortgages, liens and co-owners (what to check). If the flat is mortgaged, agree the sale with the bank first.
3. Listing. Post your listing with photos and the cadastral code.
4. Deal. A written sale contract and registration in the Public Registry (₾150, ₾270 or ₾350 depending on speed; usually paid by the buyer). A notary is market practice, not a requirement.
5. Tax. If 2 years have not passed, work out 5% on the gain and confirm the declaration procedure with the Revenue Service.

Sources

Verified 2026-10-09.

• Tax Code, Articles 81 and 82 (Matsne) — the 5% rate, the 2-year exemption, how the period is counted.
• Revenue Service — declarations and clarifications.
• Public Registry (NAPR) — registration tariffs.
• The details of ruling No. 143 (documented costs, the 20% cases) come from published summaries; check the text on rs.gov.ge. This is information, not tax advice.