The property tax threshold is now 100,000 lari — but if you own land, you still file by 2 November
The Revenue Service said on 1 October that households whose 2025 income did not exceed 100,000 lari are now entirely exempt from declaring and paying property tax on taxable property other than land. The threshold had been 40,000 lari. Two things are easy to miss: the test is your 2025 household income, not this year's, and the exemption does not cover land — anyone owning taxable land files regardless of income. The declaration deadline is 2 November 2026, moved from 1 November because that is a Sunday.
The test is household income, and it is last year's
Two details decide whether this applies to you. First, the figure counted is the combined income of the household, not one person's salary, so two earners in the same home are added together before the threshold is applied. Second, the income year that matters for the declaration due this autumn is 2025, not 2026 — a raise you received in March this year does not change the filing you owe now. Anyone who was above 40,000 lari in 2025 but below 100,000 has gone from owing a declaration to owing nothing on their flat, without having to do anything to claim it.
Land is the exception that catches people out
The Revenue Service was specific that the exemption covers taxable property other than land. Individuals or household members who own taxable land must still file, whatever their income. In practice that catches a lot of people who assume the headline applies to them: someone with a village plot inherited from a parent, a courtyard registered separately from the house, a piece of agricultural land bought years ago and never used. If there is land in your name, the new threshold does not remove your filing obligation, and the deadline is the same 2 November.
Two dates, not one
The declaration is due by 2 November 2026, moved from the usual 1 November because that date falls on a Sunday this year. Payment on the prior year's assessment is a separate date: 16 November 2026. Treating those as one deadline is how a filer who got the declaration in on time still ends up late on the money. If you are filing because of land, or because the household was above 100,000 lari in 2025, put both dates in the calendar rather than one.
What the change does not do
Only the threshold moved. The rates in the tax code were left alone, which is the point several economists quoted by OC Media made: households above the new threshold face the same charge as before, and nothing in this amendment changes how the taxable value of a property is arrived at. The Revenue Service put the number of families leaving the tax at about 81,000. For a foreign owner, the practical reading is narrower still: this is a tax on resident individuals' household income crossing a line, so it is a question about where you are tax resident and what your household earned, not about the flat itself.
Written by us from the source linked above, not investment, legal or tax advice. Figures and rules change — confirm anything that matters before acting on it.
