Georgia's annual property tax has one trigger — 40,000 lari of household income — and one date: 15 November

Georgia's property tax on individuals is conditional on income, not on ownership alone. Where a household's income in the previous calendar year did not exceed 40,000 lari, no property tax is due on buildings and similar assets. Above that line the liability begins. Both advisory sources consulted here describe the same threshold, and one of them was last verified at the end of August 2026.

For household income between 40,000 and 100,000 lari the rate runs from 0.05% to 0.2% of the property's value; above 100,000 lari it runs from 0.8% to 1%. They are ranges rather than single figures because the exact percentage inside each band is set locally, so the number that applies to a flat in one municipality is not necessarily the number that applies in another. The base is the market value of the property at the end of the year, and the ceiling for individuals does not exceed 1%. Anyone near a band edge should confirm the applied rate with the Revenue Service rather than assume the top or bottom of the range.

The tax attaches to ownership, not to use. A flat that sat empty all year, earned nothing and was never advertised is still inside the calculation if the household crossed the income threshold. The same applies to cars, boats and aircraft held by an individual. Land is taxed on its own separate basis rather than through this income-conditioned rule, which is why an owner can find the two treated differently on the same declaration.

The rates do not change with nationality; what changes for an owner living abroad is the logistics. Declaration and payment run through the Revenue Service, with 15 November as the annual date, and the filing has to happen whether or not anyone is in the country that month. If you own here and spend the autumn elsewhere, the two things worth doing before November are checking that your Revenue Service access still works and confirming with an accountant which band your previous year's income put you in — that second question is the one that decides the bill.