The property tax return is due 1 November, the payment 15 November
Georgia's property tax on individuals runs on a declaration the owner files, and the two dates in it are not the same. The return is due by 1 November each year and the payment by 15 November, and filing early does not move the payment date. Non-land property is generally exempt where family income in the previous calendar year did not exceed GEL 40,000. Above that line Tbilisi applies 0.2% of market value below GEL 100,000 of family income and 0.8% at or above it. Living abroad does not take an owner out of the system.
Two dates, not one
The return is due by 1 November and the tax itself by 15 November. Filing on the earlier date does not extend or shift the later one, which is the mistake worth avoiding. There is also a quieter obligation: an owner who declared in a previous year but has no liability this year may still need to tell the Revenue Service by 1 November rather than simply going quiet.
The GEL 40,000 line, and what counts as family income
Non-land property is generally exempt where family income for the previous calendar year did not exceed GEL 40,000. Family income is wider than salary: rental income, interest and business income all count, and for a holder of small business status a quarter of the income taxed under that special regime is included along with income earned outside it. Some items are excluded, including certain inherited or gifted property and the sale of qualifying long-term residential property.
The rates, and what they are applied to
The statutory range is 0.05% to 0.2% of market value where family income is below GEL 100,000, and 0.8% to 1% at or above that figure; Tbilisi currently applies 0.2% and 0.8%. The base is market value at the end of the tax year, and the liability is prorated for the part of the year the property was owned. Land is taxed separately and outside the GEL 40,000 exemption: non-agricultural land has a basic rate of GEL 0.24 per square metre, multiplied by a municipal territorial coefficient of up to 1.5.
Owners abroad are inside the system
Owning from abroad creates no automatic exemption. Georgian property stays within the system whoever holds it and wherever they live, and filing and payment then have to be handled remotely or through a representative. For a non-resident Georgian citizen the Tax Code treats the relevant income as Georgian-source for this purpose. The practical consequence is that an owner who spends the year elsewhere still needs someone able to file by 1 November.
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.
