Georgia has no dedicated licensing regime for Airbnb-style lets, which is part of its appeal. What that does and does not mean for tax, registration and building rules.
Georgia is outside the EU, so EU Regulation 2024/1028 does not apply. More to the point, our research found no dedicated national licensing or registration regime for Airbnb-style lets in Tbilisi or Batumi: no permit number comparable to Greece's AMA or Turkey's tourism permit, and no published cap on nights. That light-touch environment is a genuine part of the market's appeal, and it is also where buyers get complacent about tax and building rules. Regulation can change quickly in a fast-moving market, so treat this as the position at the time of writing.
What Georgia does not require
Based on the sources we could verify, there is no separate short-term rental licence, no owner-occupancy requirement and no rental-night cap at national level. Whether a city such as Tbilisi or Batumi has introduced a local rule is something to confirm with the municipality, because we did not find a published one.
How rental income is taxed
Tax is where the real questions are. Georgian advisers describe the following framework for individuals renting out residential property:
- income from renting residential space is taxed at 5% of gross rental income if the owner is registered in the List of Landlords on the Revenue Service portal
- otherwise the rate is 20% on income after approved maintenance expenses
- the rate does not depend on whether the rental is daily or long-term, or on the platform used
- rental income does not fall under the 1% Small Business Status, which advisers say is not available for this income
- if total business income, including rental, exceeds GEL 100,000 over 12 consecutive months, VAT registration (18%) becomes mandatory
Sources differ on how a multi-unit, hotel-style operation is classified, and the line between passive residential rental and an entrepreneurial hospitality activity is the part to check with a Georgian accountant before you scale up.
Foreign owners and the 2026 work-rights change
Foreigners can own apartments in Georgia without a licence for letting them. Separately, one source reports that from 20 February 2026 a foreigner running a business activity in Georgia needs a right to work in addition to a residence permit. Whether that touches passive rental income is a question for a Georgian lawyer; we have not verified how it is applied in practice.
Building and developer rules
With no licence to hold, the practical limits come from the property itself: the condominium or apartment-hotel regime of the building, the developer's operating terms (many Batumi towers are sold with a managed rental programme), and mortgage or ownership conditions. Ask for these in writing before you buy for rental income.
FAQ
Do I need a licence to rent my flat on Airbnb in Georgia? We found no dedicated national short-term rental licence; confirm any local requirements with the municipality. How is rental income taxed? Advisers describe 5% for owners registered in the List of Landlords, otherwise 20% after expenses — confirm with an accountant. Can I use the 1% small business regime? Advisers say rental income is not eligible. When does VAT apply? Above GEL 100,000 of business income over 12 months. Does the EU regulation apply? No, Georgia is outside the EU.
How we help
We help you check a specific Georgian property's building rules, developer terms and rental set-up before you buy for income. Informational only, not legal or tax advice; Georgian tax and residence rules change, confirm the current position with a local accountant or lawyer.