Georgia's property tax threshold moved from 40,000 to 100,000 lari — and this year's declaration is due 2 November

The household income threshold above which an individual owes Georgian property tax rose from 40,000 lari to 100,000 lari. The Revenue Service of the Ministry of Finance says the change applies from 1 October 2026, and that it is assessed against 2025 income and 2025 property holdings rather than this year's. On the Revenue Service's own numbers, roughly 81,000 families whose 2025 household income came in at or below 100,000 lari are now fully outside the system for non-land property: no filing, no payment. The old threshold had been set in 2005, which is the basic argument the government used for moving it.

Declarations are normally due on 1 November and payment on 15 November. Both fall on a Sunday this year, so the Revenue Service has moved them: file by 2 November 2026, pay the prior-year assessment by 16 November 2026. If you filed for 2025 and nothing about your holdings has changed, the service says your 2026 liability will be calculated and assessed automatically rather than requiring a fresh submission. Questions go through the RS Chat digital service or the advisory line on 2 299 299.

The exemption covers taxable property other than land. Anyone who owns taxable land in Georgia still files, whatever the household income. Households whose combined 2025 income came in above 100,000 lari and who own taxable property still file and still pay. So the change is narrower than the headline suggests: it clears a large group of ordinary households out of the paperwork, and leaves two groups exactly where they were — landowners, and higher-income owners.

The band structure is what makes the threshold matter so much. Under the scale reported by OC Media, households in the old 40,000-to-100,000 income range paid from 0.05 per cent of the property's market value up to a cap of 0.2 per cent. At 100,000 lari of income and above, the band is no less than 0.8 per cent and no more than 1 per cent. That is a step, not a slope, and it is why economist Roman Gotsiridze called the move positive but not a "real reform" and warned about the load on households just over the line. Economist Paata Bairakhtari argued the threshold should go further still, and asked why the VAT and customs thresholds were left alone.