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Living guide · verified against official sources

Georgian Real Estate Legislation 2026 — Complete Guide

The rules for buying, selling and renting property in Georgia: the public registry, taxes, foreign owners’ rights and the statutes behind them. Every figure is checked against an official source.

Last updated: 15 October 2026

Latest changes

2026-09-30

Property-tax relief threshold raised from ₾40,000 to ₾100,000

Law No. 1874 amends Tax Code arts. 202 and 206: an individual’s flat/house is exempt from annual property tax when family income for the previous year stays under ₾100,000; the rate band is consolidated at 0.8–1%.

matsne.gov.ge →

2026-01-01

Short-stay fixed-tax regime runs until 2028

Art. 309(24): for short-term lets you may opt into a fixed tax of ₾10 per square metre per month, paid quarterly, for as long as the regime is in force.

matsne.gov.ge →

2025-09-03

Construction Code amended across many articles

Law No. 952 (3 September 2025) updates the Spatial Planning, Architectural and Construction Activities Code — including specially regulated territories.

matsne.gov.ge →

Amendments that took effect in 2025–2026 — each entry links to its source.

Ownership and registration

In Georgia, ownership of immovable property arises from an entry in the Public Registry — a contract alone does not transfer title. The registry is run by the National Agency of Public Registry (NAPR).

Buying in 5 steps

  1. 1Order a registry extract — confirm the seller is the owner, the area matches and there are no encumbrances (mortgage, court seizure). An extract costs ₾13–52 online.
  2. 2Sign the contract in writing — a notary is not required by law; pay by bank transfer so a statement proves payment.
  3. 3File the application at napr.gov.ge or a territorial office; you can have signatures confirmed on the spot (₾7).
  4. 4Pay the registration fee by turnaround: 4 working days ₾150, 1 day ₾270, same day ₾350.
  5. 5Result — an extract in the new owner’s name. The right is valid from the moment of the entry.

Registration fees

ServiceTurnaroundFee
Ownership registration4 working days150 ₾
Ownership registration1 working day270 ₾
Ownership registrationSame day350 ₾
Extract online1 working day13 ₾
Extract at a territorial office1 working day20 ₾

Source: napr.gov.ge, verified 2026-10-02. Mortgage and obligation registration uses the same fee tiers. · Signature confirmation on a deal, on the spot — ₾7

Note: this fee is the only mandatory state payment for a buyer — the statutory transfer tax is 0%.

Do you need a notary?

No. Civil Code art. 69(5) requires notarial certification of a written transaction only where the law or the parties’ agreement says so. A property sale does not require it — a notary is extra assurance, and notary remuneration is set by government decree.

→ the notary’s role in a deal

What the buyer pays

There is no transfer or purchase tax (0%) — only the registration fee and, optionally, a notary. Full breakdown on the purchase-costs page.

Taxes when selling

For an individual seller, taxable gain is the sale price minus the acquisition price (and documented improvements).

Residential flat/house owned under 2 years

5% of the gain (art. 81(3))

Owned over 2 years, not used in business

Exempt (art. 82(1)(v.a))

Non-residential/commercial or used in business

20% of the gain

Buyer’s tax

0% — no transfer tax exists

The rule applies to property located in Georgia regardless of residency — residency only changes the filing mechanics. Annual declaration and payment — by 1 April of the following year (Revenue Service).

Annual property tax

A municipal tax: the local self-government sets the rate inside the statutory band.

Flat/house, family income previous year ≤ ₾100,000

Exempt (art. 206(1), from 2026)

Above the threshold

0.8–1% of market value (art. 202(5))

Organisations

Up to 1% of balance value

Land

Separate object — per-m²/per-hectare base rates (art. 204)

Foreign owners’ rights

Georgia’s market is open to foreigners — the only exception is agricultural land.

Flat, house, commercial space

No restriction — foreign persons and entities hold full ownership

Agricultural land ownership

Only the state, a municipality, a citizen or an association of citizens (Constitution art. 19(4); Organic Law 2019)

Exceptions

A foreigner may acquire only by inheritance; a Georgian company with a foreign dominant partner — by government decision under an investment plan (Organic Law art. 4(2))

Lease

Not prohibited — only pledging the land to a foreign party is restricted

Renting out

Residential rent is taxed at a preferential rate; lease terms follow the Civil Code.

Residential rent, individual

5% of income, no deductions claimed (art. 81(2))

Short-stay (daily) letting

Optional fixed regime — ₾10 per m² per month, quarterly, until 2028-01-01 (art. 309(24))

VAT registration threshold

₾100,000 within any 12 months

VAT

18% applies to the supply when the seller is VAT-registered.

New construction from a developer

18%

Commercial property from a VAT payer

18%

Land plot

Exempt (art. 171(1)(g)); land + building together counts as supply of the building (art. 160(6))

Resale between private individuals

No VAT (seller is not a VAT payer)

Key statutes and regulations

Current consolidated texts on the official Legislative Herald of Georgia (matsne.gov.ge) — each card links to the statutory text.

Civil Code of Georgia

No. 786-is, 26.06.1997

Ownership (art. 183), mortgages, leases (arts. 531-575), contract form and termination rules

In force · Latest consolidated edition — 25 June 2026

matsne.gov.ge

Law on Public Registry

No. 820-is, 19.12.2008

Registration of rights, public reliance on entries, evidentiary force of extracts

In force · Latest consolidated edition — 1 April 2026

matsne.gov.ge

Spatial Planning, Architectural and Construction Activities Code of Georgia

No. 3213-rs, 20.07.2018

Building permits (Classes I–V), K1/K2 density coefficients, commissioning into legal operation

In force · Latest consolidated edition — 25 June 2026

matsne.gov.ge

Tax Code of Georgia

No. 3591-ss, 23.07.2010

Income tax (arts. 81-82), annual property tax (arts. 202-206) and VAT (arts. 160-171) on real estate

In force · Latest consolidated edition — 30 September 2026

matsne.gov.ge

Law on Condominiums (Apartment Owners’ Partnership)

11.07.2007

Building common property (hallways, lifts, roofs, land plots), governance and maintenance cost allocation

In force · Latest consolidated edition — 15 July 2020

matsne.gov.ge

Law on Consumer Rights Protection

29.03.2022

Buyer safeguards against developers, statutory nullity of unfair standard contract clauses

In force · Latest consolidated edition — 15 December 2023

matsne.gov.ge

Organic Law on Ownership of Agricultural Land

No. 4848-IIs, 25.06.2019

Who may own agricultural land and strict constitutional exceptions for foreign entities

In force · Latest consolidated edition — 25 June 2019

matsne.gov.ge

Law on Recognition of Ownership of Land Plots Held in Possession (Use)

No. 5274, 11.07.2007

Formalising arbitrarily held land plots through a local commission decision — before registry registration

In force · Latest consolidated edition — 17 December 2025

matsne.gov.ge

Law on Notary

No. 2283-rs, 04.12.2009

Notarial acts, powers of attorney, inheritance certificates and notarial confidentiality

In force · Latest consolidated edition — 23 June 2026

matsne.gov.ge

Government Decree No. 507 (Notary Remuneration Tariffs)

No. 507, 29.12.2011

Statutory tariff scales for notarizing sales, gifts, mortgages and inheritance acts by transaction value

In force · Latest consolidated edition — 30 May 2022

matsne.gov.ge

Law on Facilitating the Suppression of Money Laundering and Terrorism Financing

No. 5226-I, 30.10.2019

Real-estate intermediaries are reporting entities: client identification, record keeping and suspicion reporting

In force · Latest consolidated edition — 1 April 2026

matsne.gov.ge

Law on Personal Data Protection

No. 3144-XI, 14.06.2023

How your data is handled in a deal: lawfulness, consent, your rights and the Inspector’s supervision

In force · Latest consolidated edition — 10 June 2026

matsne.gov.ge

Frequently asked questions and legal rulings

Where is property ownership registered in Georgia and when does legal title arise?

In the Public Registry (napr.gov.ge). Under Civil Code art. 183, legal title arises strictly upon entry into the Public Registry — a signed contract creates an obligation but does not transfer ownership on its own. Standard registration takes 4 working days (₾150), expedited — 1 day (₾270), express — same day (₾350).

What tax does a buyer pay in Georgia?

There is no property transfer or acquisition tax in Georgia — 0%. The buyer pays only the statutory Public Registry registration fee and, optionally, a notary fee if notarial certification is elected.

Is a notary mandatory for a sale?

No. Civil Code art. 69(5) requires notarial form only where mandated by statute or agreed by the parties. For real-estate sales, parties can confirm signatures directly at the Public Registry for ₾7 without a notary.

What happens if I sell my flat within 2 years?

Under Tax Code art. 81(3), a 5% income tax applies to the surplus (gain between purchase and sale price) on a residential flat/house. If owned for more than 2 years and not used in economic activity, the gain is entirely exempt (art. 82(1)(v)). Non-residential property is taxed at 20%.

Can foreigners buy land and real estate in Georgia?

Foreign citizens and foreign legal entities have complete equal rights to buy and own residential apartments, houses, and commercial property. Agricultural land is restricted under the 2019 Organic Law: foreigners may acquire it only by inheritance, and foreign companies only via government decree tied to an approved investment plan.

Do I pay annual property tax on my flat?

No, if your family income for the preceding tax year does not exceed ₾100,000 — the statutory exemption threshold was raised from ₾40,000 to ₾100,000 starting 2026 (art. 206(1)). Above that threshold, municipal property tax is 0.8–1% of market value.

What tax applies to rental income?

An individual renting out residential property pays a preferential 5% income tax without deductions (art. 81(2)). For short-stay/daily rentals, landlords can opt into a fixed regime of ₾10 per m² per month, filed quarterly, effective until 1 January 2028 (art. 309(24)).

What happens if a tenanted flat is sold? Does the law protect the tenant?

Civil Code art. 572 directly covers this situation: when the landlord disposes of a leased property, the buyer steps into the landlord’s place and the lease rights and obligations pass to them — the new owner must honour the active lease until its contractual expiration. Registering a lease longer than 1 year in the Public Registry creates absolute third-party legal protection.

How is common building property (hallways, lifts, roofs) governed?

Under the Law on Condominiums (Apartment Owners’ Partnership), hallways, lifts, roofs, basements and common parcel grounds form indivisible shared property of apartment owners. Leasing or encumbering common property requires statutory quorums (2/3 majority or unanimous consent), and proceeds belong to the condominium maintenance fund.

How does consumer protection law safeguard buyers against developers?

The Law on Consumer Rights Protection prohibits unfair standard contractual terms imposed by developers — including unilateral arbitrary price increases, unreasonable disclaimers of delivery delays, or restrictions on the buyer’s right to terminate for breach. Such clauses are legally null and void.

How does the law protect my personal data in a property deal?

The Law on Personal Data Protection (No. 3144-XI, 2023) requires that data be processed lawfully and for a specific purpose, never without consent or another lawful basis. You have the rights to access, correct, delete and block the processing of your data, supervised by the Personal Data Protection Service. Separately, the anti-money-laundering law obliges real-estate intermediaries to identify their clients — together, the two regimes protect you on both sides.

Where do I verify encumbrances (mortgages, liens, seizures)?

In a fresh Public Registry extract ordered online at napr.gov.ge for ₾13–52. You can search by cadastral code via sivrce’s cadastre tool; all official Justice House turnaround times and fees are consolidated on our justice services page.

Sources and update policy

Reviewed quarterly and upon material statutory amendments; official fees and timelines verified 2026-10-02. The update date is recorded in the header stamp.

This page is informational and compiled from official statutory acts. Always order a fresh Public Registry extract before closing any deal and consult a qualified attorney for complex legal transactions.

Price the real cost of your deal

Purchase/sale costs and taxes — registry, notary and agency included.