Taxes & costs

Georgia real estate: taxes and closing costs at a glance

Georgia has a simple tax structure for buying and renting property: no transfer tax, a low flat tax on residential rent, and modest registration fees. What matters most is what happens in your country of tax residence.

The figures below carry a date. Tax law changes, so your specific case belongs with a tax advisor before you buy.

Key takeaways

Rental income for individuals from residential property: usually 5% on gross rent (as of 21 Sep 2026).
No transfer tax on purchase; a small fixed registration fee applies instead.
Property tax only applies above certain household income thresholds and is low.
Germany and Georgia have a double taxation treaty — check the credit mechanism in your country of residence.

At purchase

The purchase itself is inexpensive: registration fee, translations, and where needed a notary and lawyer.

NAPR registration fee: same-day, one-business-day and standard four-business-day tiers, with the faster options costing more (source: NAPR, Fees and Terms, as of 21 Sep 2026).
Legal due diligence: a flat fee per property, strongly recommended.
No transfer tax, and on many new-build projects no buyer-side agent commission.

When renting out

Under Tax Code of Georgia Art. 81(2), individuals renting out residential property for living purposes generally pay a flat 5% on gross rent, with no cost deductions; verify the current rules for your case. Different rules apply for commercial structures or renting through a company.

Registration and monthly filing via the tax portal.
Short-term rental can be treated differently for tax purposes than long-term rental.
A filing obligation may exist in your country of residence even if tax is paid in Georgia.

Ongoing costs

Beyond taxes, service charges, management and maintenance shape your net yield.

Service charge: often USD 0.2–0.6/sqm per month.
Long-term rental management: about 5–10% of the rent.
Short-term rental management including platforms: about 15–25%.

Taxes and costs at a glance (as of 21 Sep 2026)
Item	Amount	Note
Rental tax (individual, residential)	5% of gross rent	no cost deductions
Transfer tax	none	registration fee instead
Registration fee	same day / 1 day / 4 days	faster processing costs more (NAPR)
Property tax	low, income-dependent	watch exemption thresholds
Service charge	USD 0.2–0.6/sqm/month	varies by project

Frequently asked questions

How is rental income taxed in Georgia?

Under Tax Code of Georgia Art. 81(2), the rate for individuals renting out residential property for living purposes is usually 5% of gross rent, with no cost deductions (as of 21 Sep 2026). Different rates apply for commercial structures — please verify for your specific case.

Do I need to declare rental income in Germany?

The double taxation treaty determines which country taxes the income; a filing obligation in your country of residence can still exist. Clarify this with a tax advisor for your case.

Is there a property tax in Georgia?

Yes, but it's low and tied to household income thresholds. For many owners it doesn't apply at all, or only at a modest level. As of 21 Sep 2026.

As of 21 Sep 2026. Tax information is general and not tax advice — please verify the current position for your specific case. Sources: Tax Code of Georgia, Art. 81(2) — https://new.matsne.gov.ge/en/document/view/1043717; NAPR, Fees and Terms — https://napr.gov.ge/en/page/fees-and-terms/immovable-property-registration-fee. · As of: 2026-09-21

A cost breakdown for your property

We'll put together closing costs, ongoing costs and tax exposure for your target property.

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