Taxation & Regulations
A compact sheet of rates, thresholds and applicability, linked to official sources.
Sources checked 18 October 2026| # | Topic | Rate / threshold | Scope / conditions | Reference |
|---|---|---|---|---|
| 01 | Residential rent | 5% | Individual; residential use; no deductions. | Art. 81(2) ↗ |
| 02 | General personal income | 20% | Default rate; statutory exceptions apply. | Art. 81(1) ↗ |
| 03 | Corporate profit | 15% | Standard distributed-profit regime; other taxable items and exceptions apply. | Arts. 97–98 ↗ |
| 04 | Dividends | 5% | Standard withholding for covered recipients; exemptions/treaties may apply. | Art. 130 ↗ |
| 05 | VAT | 18% | Standard rate. Registration generally above GEL 100,000 taxable turnover / 12 months. | Arts. 165–166 ↗ |
| 06 | Residential sale gain | 5% / exemption | Individual: taxable surplus 5%; qualifying ownership over 2 years may be exempt. | Arts. 81(3), 82 ↗ |
| 07 | Individual property tax | 0.05–0.2% / 0.8–1% | Income bands: below GEL 100,000 / GEL 100,000+. Non-land exemption: prior-year family income ≤ GEL 40,000. | Arts. 202, 206 ↗ |
| 08 | Title registration | GEL 150 / 270 / 350 | 4 working days / 1 working day / same day; service conditions apply. | NAPR ↗ |
| 09 | Property-linked residence | > USD 150,000 | Non-agricultural property market value; assessment, lawful stay and approval required. | SDA ↗ |
| 10 | Investment residence: property route | > USD 300,000 | Separate route; valuation and continuing eligibility conditions apply. | SDA ↗ |
| 11 | Land & development checks | Asset-specific | Verify classification, boundaries, access, permits and restrictions before commitment. | Independent legal review ↗ |
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General reference, not a transaction-specific tax or legal opinion. Treatment depends on owner, use and treaties. Hotel-style or commercial letting is not automatically covered by the 5% residential rule. A residence permit is separate from tax residency.
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