# Property tax declaration in Georgia: who files and when Property tax for individuals in Georgia: who pays (from 2026 — family income over GEL 100,000), deadlines, the rate and fines. [Tax disputes](https://mmlaw.ge/en/tax-lawyer/) · October 19, 2026 · 5 min read An individual in Georgia pays property tax only if their family's yearly income is above a threshold set by law. On 30 September 2026 that threshold rose from GEL 40,000 to GEL 100,000, and the new rule already applies to this year's declaration. So many families who paid until now owe nothing this year. ## In short QuestionRuleWho paysA family whose yearly income is over GEL 100,000What is taxedA flat, house, other building, unfinished construction, passenger car, yacht, aircraftRate0.8–1% of the property's market value per yearLandTaxed regardless of incomeDeclaration deadlineNo later than 1 NovemberPayment deadlineNo later than 15 November ## Who it applies to You owe the tax if both conditions are met: you own taxable property, and your family's income in the previous year was over GEL 100,000 (Tax Code, Articles 201 and 206). If the income was GEL 100,000 or less, there is no tax on your flat, house or car. Taxable property: a flat, house, other building or part of one, unfinished construction, a passenger car, yacht, helicopter or aircraft. Land has its own rules: if you own taxable land as of 1 April, the tax and the declaration apply to you regardless of income. ## Who counts as family, and what income counts - Family means you, your spouse and minor children, plus parents, children, siblings, grandparents and grandchildren who live with you permanently and share a household. You decide yourself who lives with you (Article 8) - All income counts: salary, business income and other income - For a person with small business status, 25% of turnover counts - Not counted: property received from a family member by inheritance, gift or divorce; money from selling a flat or house owned for more than 2 years; micro-business or fixed-tax income (Article 202) ## How much you pay The rate is 0.8–1% of the property's market value per year. The exact rate within that range is set by the municipal council. If you owned the property for only part of the year, the tax is proportional. For example: a flat with a market value of GEL 300,000 at 1% means GEL 3,000 a year. The Revenue Service calculates the tax from your declaration — you report the property and income data. ## Deadlines - Declaration — no later than 1 November, with property data for the previous year (Article 205) - Payment — no later than 15 November, to the single treasury code 101001000 - If the last day falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day; filing online or paying by bank transfer is possible until midnight of that day (Tax Code, Article 3). For example, in 2026 — 2 and 16 November - The declaration is filed on rs.ge, from your personal page ## When you don't have to file - If your family's income last year was not over GEL 100,000 and you own no taxable land, you don't have to file - If you filed last year and nothing has changed, you may skip this year — the Revenue Service charges the tax on the terms of last year's declaration - If last year's declaration showed family income between GEL 40,000 and 100,000, this year you are charged only for land — not for a flat, house or car - If you filed last year but owe no tax this year, you must tell the Revenue Service that you won't file (Article 205) If your income or property has changed — for example, it was over GEL 100,000 last year but not this year — file a new declaration so you aren't charged on the old data. ## Fines for missing the deadline - Filing up to 2 months late — a fine of 5% of the tax; more than 2 months — 10% (Article 274) - If the tax due is zero, there is no fine for filing late - Paying late — interest of 0.05% of the unpaid amount per day (Article 272) ## If you disagree A Revenue Service decision — such as a tax charge or a fine — can be appealed to the Revenue Service within 30 days of receiving it. Its decision can be appealed within 20 days to the Disputes Council at the Ministry of Finance or to court (Articles 299 and 305). If you miss the deadline, the amount counts as accepted. ## How we help - We check whether you owe the tax under the new GEL 100,000 threshold - We help you file the declaration or the notice that you won't file - We appeal a wrong tax charge, fine or late interest - We represent you before the Revenue Service, the Disputes Council and in court ## Legal basis - [Tax Code of Georgia](https://matsne.gov.ge/ka/document/view/1043717) Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge. Important: this article is general information based on the law in force on the date it was published. Laws change and every case is different, so it doesn't replace advice from a lawyer. Before you act on it, contact us. MMLAW is not responsible for decisions made solely on the basis of this article. [Tax lawyer](https://mmlaw.ge/en/tax-lawyer/) ## Frequently asked questions ### Who has to file a property tax declaration in Georgia? An individual who owns taxable property and whose family's income last year was over GEL 100,000, and anyone who owns taxable land as of 1 April — regardless of income. The deadline is 1 November; in 2026, as 1 November is a Sunday, it is 2 November. ### Does the GEL 40,000 threshold still apply? No. Since 30 September 2026 the threshold is GEL 100,000, and it already applies to this year's declaration. ### What happens if I don't file? If you owe tax, the fine for filing late is 5% of the tax (up to 2 months) or 10% (over 2 months), plus daily interest on the unpaid amount. If the tax is zero, there is no fine. ### Is there property tax on a car? A passenger car is taxable property, but you only owe the tax if your family's income is over GEL 100,000. ## Related topics - [#Property](https://mmlaw.ge/en/real-estate-lawyer/) - [#Business](https://mmlaw.ge/en/corporate-lawyer/) - - [Tax on selling property in Georgia: 2 years and 5%](https://mmlaw.ge/en/blog/tax-on-selling-property-in-georgia/) - - [Contract drafting and review](https://mmlaw.ge/en/contract-drafting-review/) - - [Civil litigation lawyer](https://mmlaw.ge/en/civil-litigation-lawyer/) - - [Real estate lawyer](https://mmlaw.ge/en/real-estate-lawyer/) - - [Buying an apartment in Georgia: what to check](https://mmlaw.ge/en/blog/buying-an-apartment-checklist/) - - [Living in a flat for a lump sum (girao)](https://mmlaw.ge/en/girao-apartment-lump-sum-georgia/) - - [Renting an apartment](https://mmlaw.ge/en/apartment-lease-georgia/) - - [Mortgage](https://mmlaw.ge/en/mortgage-georgia/) Blog ## All articles - [Criminal defense](https://mmlaw.ge/en/blog/foreigner-arrested-in-georgia/) — Foreigner arrested in Georgia: rights and first steps October 11, 2026 · 5 min read - [Administrative law](https://mmlaw.ge/en/blog/deportation-from-georgia/) — Deportation from Georgia: grounds, deadlines and appeal October 11, 2026 · 5 min read --- Source: https://mmlaw.ge/en/blog/property-tax-declaration-georgia/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge