Georgian Real Estate Legislation 2026 — Complete Guide

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).

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.

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.

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%.

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.

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.

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)).

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.

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.

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.

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.

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.