Georgia

Foreigners can buy homes, apartments and non-agricultural land in Georgia without approval. • Agricultural land: the Constitution and Law on Agricultural Land Ownership mostly restrict ownership to Georgian citizens and certain Georgian entities, with narrow exceptions. • Ownership is registered at the National Agency of Public Registry (NAPR), usually through a Public Service Hall; registration is fast and the extract is available online. • Many new-build apartments are sold off-plan, often as a "black/white/green frame" (bare, semi-finished, finished). Researched 14 Oct 2026 from official sources. Not professionally reviewed.

• https://napr.gov.ge/
• https://matsne.gov.ge/en/document/view/30346
• https://psh.gov.ge/

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Main costs when buying: • No property transfer tax; you pay NAPR registration fees, which are small and depend on how fast you want it done. • Yearly property tax for individuals applies only when the family's annual income exceeds a threshold set in the Tax Code, and is up to 1% of the property value; check the Revenue Service. • Notary and translation fees if needed. • Selling a home owned for more than two years is generally exempt from income tax for individuals; check your situation. Researched 14 Oct 2026 from official sources. Not professionally reviewed.

• https://www.rs.ge/
• https://matsne.gov.ge/en/document/view/1043717
• https://napr.gov.ge/

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Renting out property: • Individuals renting out residential property can register with the Revenue Service for a reduced 5% tax on gross rental income; otherwise standard 20% income tax applies. • Tax registration and filing are done through the Revenue Service portal. • Short-term (daily) rentals are common in Tbilisi and Batumi; check building rules and local registration. Researched 14 Oct 2026 from official sources. Not professionally reviewed.

• https://www.rs.ge/
• https://matsne.gov.ge/en/document/view/1043717

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Property can lead to residence in Georgia: • Short-term residence permit: owning non-agricultural property above a value threshold. From 1 March 2026 the threshold reportedly rose from USD 100,000 to USD 150,000 (property completed, paid and registered). Confirm with the Public Service Development Agency before buying. • Investment residence permit: investment or property exceeding the GEL equivalent of USD 300,000, with a route to permanent residence. • Citizens of many countries can already stay up to one year visa-free. Researched 14 Oct 2026 from official sources. Not professionally reviewed.

• https://sda.gov.ge/
• https://www.geoconsul.gov.ge/
• https://www.palmera.realestate/georgia/blog/georgia-residency-by-property-investment-2026/

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Commercial and hospitality investment: • Foreigners and foreign-owned companies can buy commercial property and set up companies quickly through the Public Service Hall. • Georgia has free industrial zones and "international company" tax regimes; check eligibility with Enterprise Georgia and the Revenue Service. • Hotels and guesthouses are a large part of the tourism market in Tbilisi, Batumi and ski resorts. • Commercial property sales between businesses can involve 18% VAT. Researched 14 Oct 2026 from official sources. Not professionally reviewed.

• https://www.enterprisegeorgia.gov.ge/
• https://www.rs.ge/
• https://psh.gov.ge/

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Checks before you buy: • Get a fresh NAPR registry extract: owner, boundaries, mortgages, seizures and other encumbrances. • For off-plan: check the developer's construction permit and track record; payments for unfinished buildings are a known risk. • Check the cadastral plan matches the property. • Use a Georgian lawyer and a certified translator; contracts are usually in Georgian. Researched 14 Oct 2026 from official sources. Not professionally reviewed.

• https://napr.gov.ge/
• https://www.advokato.ge/en/insights/investment-residence-permit-georgia

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Inheritance: • Inheritance follows the Civil Code of Georgia, by will or by law (closest relatives in set order). • Heirs usually accept the inheritance through a notary within six months of death. • Property received by close family members by inheritance is generally exempt from income tax; others may be taxed. • Foreign heirs may need certified, translated documents. Researched 14 Oct 2026 from official sources. Not professionally reviewed.

• https://matsne.gov.ge/en/document/view/31702
• https://www.notary.ge/

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People you will usually need: • Georgian lawyer (Georgian Bar Association member). • Notary for inheritance and some transactions. • Certified translator. • Tax adviser for rental and company taxes. • Real estate agent (there is no mandatory national licence, so check references carefully). No professionals on this site are verified for Georgia yet. Researched 14 Oct 2026 from official sources. Not professionally reviewed.

• https://gba.ge/
• https://www.notary.ge/

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