Does Georgia tax my worldwide income?

Tax residency and the source of each type of income matter. Get advice for your own residence and income profile.

Is there a tax treaty with my country?

Georgia has a broad treaty network, but treaty coverage and relief differ. A tax adviser should confirm the current treaty and procedure.

Buyer guide

Property Tax in Georgia: A Complete Guide (2026)

Property tax depends on the owner, income, use and timing. Treat each tax event separately and confirm your facts with a licensed adviser.

0%
Property purchase tax: 0–1%
Annual property tax, income-based: 5%
Residential rental income tax: 0%
Residential gain after 2 years

Buying

Owning

Renting

Selling

Four different tax moments

Purchase, annual ownership, rental income and resale are separate questions. A zero rate in one area does not answer the others.

Myth versus reality

Foreign ownership does not automatically mean a higher property-tax rate. The result depends on the owner’s facts, income and use of the property.

When to ask a tax adviser

Get individual advice if you will rent the property, sell it, own through a company, have Georgian-source income or need to coordinate tax obligations in two countries.

This page is general information, not tax advice. Confirm your situation with a licensed tax adviser.

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Frequently asked questions

Does Georgia tax my worldwide income?: Tax residency and the source of each type of income matter. Get advice for your own residence and income profile.
Is there a tax treaty with my country?: Georgia has a broad treaty network, but treaty coverage and relief differ. A tax adviser should confirm the current treaty and procedure.