The property-tax line moved from ₾40,000 to ₾100,000 of family income

Property tax in Georgia has never been a flat charge on everyone who owns something. Liability depends on household income in the previous year, and in September the ruling party raised that income threshold from ₾40,000 to ₾100,000, with Parliament fast-tracking the amendment. The Revenue Service said it applies to income and taxable property from 2025, not only from 2026. The Revenue Service head put the effect at about 81,000 families and roughly ₾22 million of tax no longer due.

Under the tax code as described before the change, households with income between ₾40,000 and ₾100,000 paid between 0.05% and 0.2% of the property's market value, and households at or above ₾100,000 paid between 0.8% and 1%. Raising the threshold removes the lower band in practice, which leaves the 0.8%–1% band as the one that matters. On a flat valued at $100,000, that is the difference between nothing and something approaching a thousand dollars a year.

Land tax is not the same levy and does not disappear with the income threshold. Non-agricultural land is charged per square metre and agricultural land per hectare, each adjusted by a local coefficient, and liability is tied to ownership or use as of 1 April of the tax year. Owners of a plot, a yard or a half-built site should treat it as a separate line rather than assume one exemption covers both.

PwC's summary of the Georgian code says an individual must pay property tax and land tax no later than 15 November of the calendar year. Sources differ on the declaration date — one puts it at 1 November, another at 15 November for both filing and payment — so this is the week to open your account on rs.ge rather than take any guide's word for it, including this one. Note also that PwC's page still shows the old ₾40,000 threshold, which is a useful reminder that secondary summaries lag changes in the law.