Service · Real estate
Buying and investing in real estate in Georgia
Foreigners can buy Georgian residential and commercial property on the same terms as locals, registration takes days, and there is no transfer tax. The risks are in the details: title, land category and the quality of the developer.
Can foreigners buy property in Georgia?
Yes. Foreign individuals and companies can buy non-agricultural property, including apartments, houses, hotels, offices and warehouses, without restriction. Agricultural land is different: it can generally be owned only by Georgian citizens and Georgian-controlled companies, with narrow exceptions.
How a purchase works
- Agree the price and terms, usually with a deposit
- Carry out due diligence: the public registry extract (owner, mortgages and other encumbrances, cadastral data) and the land category
- For off-plan purchases, confirm the developer's title to the land and its construction permits
- Sign the sale agreement at the Public Registry or before a notary
- Registration: 4 working days as standard, or 1 day expedited
Taxes for individual owners
| Tax | Rule |
|---|---|
| Transfer tax and stamp duty | None |
| Residential rental income | 5% if no expenses are deducted |
| Capital gains on sale | 5%; exempt if owned for more than 2 years and not used in economic activity, such as renting out |
| Annual property tax | Exempt (except land) if family income is GEL 40,000 or less; 0.05–0.2% between GEL 40,000 and 100,000; 0.8–1% above |
Residence permit through property
Since 1 March 2026, buying non-agricultural property worth at least USD 150,000 (previously USD 100,000) can qualify the owner for a temporary residence permit. The permit is issued for one year and can be renewed while the property is held.
How we help
- Source residential, commercial and hospitality assets, including off-market deals
- Value the asset; we have valued hotels in the USD 4–7m range and advised on the acquisition of an 80-room hotel in Tbilisi
- Run legal and technical due diligence
- Negotiate the purchase and handle registration
- Open bank accounts and arrange the transfer of funds
- Arrange rental management and plan the exit
See also: Residence permit in Georgia
Frequently asked questions
Can foreigners buy land in Georgia?
Foreigners can buy non-agricultural land freely. Agricultural land is restricted to Georgian citizens and Georgian-controlled companies, with narrow exceptions.
Do I need to be in Georgia to buy property?
No. The purchase can be completed through a representative under a notarised power of attorney.
What taxes do I pay when buying property in Georgia?
There is no transfer tax or stamp duty. Ongoing taxes depend on use: 5% on residential rental income and an annual property tax that depends on family income.
How much do I need to invest for a residence permit?
Since 1 March 2026, at least USD 150,000 in non-agricultural property.
Discuss your case
Tell us what you are planning. The first call is confidential.
Arrange a confidential callRelated services
Information current as of September 2026. It is general information, not legal or tax advice.
- Organic Law of Georgia on Agricultural Land Ownership
- MKD Law: property registration at NAPR
- PwC Worldwide Tax Summaries: Georgia other taxes
- PwC Worldwide Tax Summaries: Georgia individual income
- Andersen Georgia: capital gains tax
- IBCCS: property tax in Georgia
- Legal.ge: real estate residence permit threshold raised