Property tax
Property tax in Georgia
If you own property in Georgia and your income passed the threshold, you have an annual declaration to file. We handle it online.
Deadline: November 1, for the previous tax year
ℹ️ If you don't own any property in Georgia, you can ignore the property tax reporting requirement.
Who has to file
Private individuals and individual entrepreneurs in Georgia are required to submit an annual property tax declaration if both of the following apply:
40 000 ₾
Your income for the tax year exceeded this threshold, from Georgian sources.
Property
You own real estate, a vehicle, land or other property located in Georgia.
What is taxable
- Apartments, houses and commercial buildings
- Land plots
- Vehicles and other registered equipment
Income counted toward 40 000 ₾
- Business activity in Georgia (income generated through a business registered and operating in Georgia — regardless of whether clients are local or foreign)
- Rental income (real estate or vehicle)
- Sale of property located in Georgia
- Salary from a Georgian employer
- Dividends, interest or royalties from Georgian companies
Tax rate
0.1 – 1%
Of the property's assessed value, set by your municipality.
Deadline
November 1
Declaration and payment, for the previous tax year.
Process
How it works
We declare your property and calculate the tax — you never open RS.ge.
- 01
Pay the service fee
One-time fee. Card or bank transfer.
- 02
Fill out the form
Property and vehicle details, plus your contact information.
- 03
Upload documents
Ownership certificates, vehicle registration or land records.
- 04
We file the declaration
iolipay submits the property tax report to RS.ge on your behalf.
- 05
Pay your tax
You receive the calculated amount and the payment details by email.
File your property tax declaration online
Pay the service fee and submit in one click. We prepare, file and confirm your report — all online, without visiting the tax office.
One-time service fee
Frequently asked questions
Who has to file a property tax declaration?
Private individuals and individual entrepreneurs in Georgia — but only when both conditions apply:
- Your income for the tax year exceeded 40,000 GEL from Georgian sources
- You own real estate, a vehicle, land or other property located in Georgia
What is the tax rate?
The rate is set by the local municipality and usually ranges from 0.1% to 1% of the property's assessed value.
What is the deadline?
The declaration and the tax payment are both due by November 1 for the previous tax year. Late filing or payment can lead to a fine set by the Georgian Revenue Service.
What if I don't own any property in Georgia?
Then you can ignore the property tax reporting requirement entirely — no declaration is needed.
Forget about tax stress.
iolipay does it all for you — calculation, filing and payment, fully online.