# Tax on selling property in Georgia: 2 years and 5% When selling a flat, house or land in Georgia is taxed: tax-free after 2 years, otherwise 5% or 20% of the gain. Inherited property and non-residents. [Real estate](https://mmlaw.ge/en/real-estate-lawyer/) · October 18, 2026 · 5 min read An individual selling property in Georgia doesn't always pay tax — what matters is how long you owned it and what kind of property it is. Only the gain is taxed, not the whole price — the difference between the sale and purchase price (Tax Code, Articles 81–82). ## In short PropertyTax-freeIf taxedA flat or house (with its land)If you owned it for more than 2 years5% of the gainLand, commercial premises, other propertyIf you owned it for more than 2 years and didn't use it in business20% of the gainA carIf you owned it for more than 6 months from registration5% of the gain ## How the 2 years are counted - From the date of the document by which your ownership was registered — for example, the purchase contract - The sale date is the date of the sale contract - If you received the property from a first-degree relative — spouse, parent or child — by inheritance or gift, their period of ownership counts too - If one property was split, the period runs from when you owned it before the split ## How the gain is calculated - Bought property — sale price minus purchase price - Property received as a gift or inheritance — sale price minus its market value on the day you received it - No gain, no tax For example: you bought a flat for GEL 150,000 and sold it a year later for GEL 180,000. The gain is GEL 30,000 and the tax is 5%, or GEL 1,500. If you sell the same flat after 2 years, there is no tax. ## When the exemption doesn't apply - If you used land or commercial premises in a business before selling — although if 2 years have passed since that use ended, the exemption applies again - If buying and selling property is your regular activity, it may count as a business and be taxed differently ## The tax return If tax is due, you declare it yourself: the return is filed with the Revenue Service by 1 April of the year after the sale (Article 153). This applies to non-residents too — foreigners selling property in Georgia. Keep documents proving the purchase price — without them, proving your gain is hard. ## Receiving property as a gift or inheritance On receiving property itself: first- and second-degree relatives — spouse, children, grandchildren, parents, siblings, nieces and nephews — pay no tax on property received by gift or inheritance; grandparents, uncles and aunts — up to GEL 150,000 a year (Article 82). ## How we help - We calculate the tax before the sale and check whether the exemption applies - We draft or review the sale contract - We help with the tax return, including for non-residents - In a dispute, we represent you before the Revenue Service 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. This article is general information and does not replace advice from a lawyer on your specific case. Every case is different — don't rely on general information. Contact a lawyer for advice. [Real estate lawyer](https://mmlaw.ge/en/real-estate-lawyer/) ## Frequently asked questions ### How much is the tax on selling a flat in Georgia? If you owned it for more than 2 years — none. Otherwise 5% of the gain, i.e. the difference between the sale and purchase price. ### Is selling an inherited flat taxed? If you inherited it from a first-degree relative, their ownership period counts too, and over 2 years in total there is no tax. Otherwise the gain is counted from the market value on the day you received it. ### I'm a foreigner — do I have to pay too? The same rules apply. If tax is due, file a return by 1 April of the year after the sale. ### How is selling land taxed? If you owned the land for more than 2 years and didn't use it in business — no tax. Otherwise the gain is taxed at 20%; the 5% rate applies only to a flat or house (with its land). ## Related topics - [#Property](https://mmlaw.ge/en/real-estate-lawyer/) - [#For foreigners](https://mmlaw.ge/en/foreigners/) - [#Business](https://mmlaw.ge/en/corporate-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/) - - [Renting an apartment](https://mmlaw.ge/en/apartment-lease-georgia/) - - [Tax on selling a car in Georgia: 6 months and 5%](https://mmlaw.ge/en/blog/tax-on-selling-a-car-in-georgia/) - - [Car customs clearance in Georgia 2026: excise](https://mmlaw.ge/en/car-customs-clearance-georgia/) - - [Corporate lawyer](https://mmlaw.ge/en/corporate-lawyer/) - - [Buying property · For foreigners](https://mmlaw.ge/en/foreigners/buying-property-in-georgia/) - - [Company & business · For foreigners](https://mmlaw.ge/en/foreigners/company-registration-in-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/tax-on-selling-property-in-georgia/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge