The sale is registered at the Public Registry, often at a Public Service Hall; the tax depends on how long you held the home, and a sale can cancel a residence permit that rests on the property.
In brief
A non-resident can sell a Georgian apartment: the sale agreement is registered at the National Agency of Public Registry (NAPR), either through a notary or at a Public Service Hall. The tax is what changes most with your holding period: our tax article describes a generally tax-free sale of a home held over two years, a 5% rate on a sale within two years and 20% for non-residential property and trading (see the Georgia sale tax article). Law-firm guides put a notary fee at GEL 200-500; we found no reliable figure for agent commission. If your residence permit rests on the property, a sale can cancel it. Plan about 2-6 weeks from agreement to registration (our estimate). Figures come from guides read on 7 November 2026; check them with a Georgian lawyer. This is general information, not legal or tax advice.
Can a non-resident sell a home in Georgia?
Yes. Nothing in the sources we read requires a non-resident seller to be in the country on the day of the sale, but the formalities for a power of attorney used in Georgia were not confirmed by our search. The usual practice is a power of attorney signed before a notary or at a Georgian consulate, apostilled where required and translated into Georgian; ask the notary or the Public Service Hall what they accept.
You need the registration extract showing you as owner, a valid passport, and clearance of any mortgage and of building or utility debts. If you bought through a developer, check that the unit is fully registered in your name before you list. For the tax and registration numbers you used when buying see the first 30 days in Georgia.
The sale step by step
- Price and listing. Fix the price in the currency you want to be paid in and agree the terms with an agent if you use one. We found no reliable data on agent commissions in Georgia, so negotiate it in writing.
- Agreement. Seller and buyer sign a sale agreement. One law firm says the agreement can be signed and registered at a NAPR office in front of an officer, which avoids a notary; other guides describe notarial authentication followed by registration. Which route applies to your unit is a question for the lawyer.
- Payment. Agree how the buyer pays: usually a bank transfer, with the deposit and the balance written into the agreement. Keep the bank record.
- Registration. The agreement is registered with NAPR and the buyer becomes the owner in the registry. Keep the new extract and the receipt.
- Handover. Hand over keys, meter readings and utility accounts, and close or transfer the contracts.
Costs
- Notary: roughly GEL 200-500 in law-firm guides, but one guide says Georgian transactions can be done without a notary.
- Registration fee at NAPR: not confirmed in our search.
- Agent commission: not found, so no figure is given.
- Mortgage release and utility clearance: ask your bank and the providers.
Tax in brief
Our tax article describes the rule as follows: a residential property held for more than two years is generally sold without income tax, a sale within two years is taxed at 5%, and non-residential property or sales that count as trading are taxed at 20%. In May 2026 the Ministry of Finance published Public Decision No. 143 clarifying how this applies. Search results gave conflicting versions: one source ties the exemption to having used the home as your residence for two years, and a 2026 article says development and organised trading do not qualify as residential sales. We could not read an official Revenue Service page, so confirm the rule that applies to your holding and use with a Georgian tax adviser. Details are in the Georgia sale tax article and taxes when selling abroad by country.
Residence permit and apart-hotels
If your residence permit rests on the property, a sale can cancel it. Sources say Georgia raised the property threshold for a temporary permit from USD 100,000 to USD 150,000 from 1 March 2026, and they disagree on whether existing holders are affected. For the USD 300,000 track, a sale within the five-year period reportedly revokes the permit unless you buy another property of equal or higher value. Read the Georgia residence permit through property article and ask your immigration lawyer before you sign the agreement.
We found nothing on the resale of apart-hotel units, including whether an apart-hotel unit counted as qualifying property. Apart-hotels often come with an operator contract and a rental pool, so check whether the contract can be transferred and whether the operator has a right to consent.
Getting the money out
We found no currency controls on moving sale proceeds out of Georgia, but this was not verified against an official source. The practical limit is your bank: it will ask for the sale agreement, the registry extract and proof of how you acquired the property. If you hold a Russian, Belarusian, Kazakh or Ukrainian passport, expect enhanced checks and keep the purchase documents and the source-of-funds proof from the day you bought. See bank checks for Russian citizens and repatriating money after selling abroad.
If the buyer pays in dollars and you need another currency, agree the conversion rate and who bears the exchange cost in the agreement.
Common mistakes
- Selling shortly before the two-year point without calculating the 5% rate.
- Assuming the exemption applies without checking residence use and the trading exclusion.
- Selling the property behind a residence permit without checking the permit.
- Signing without agreeing how the buyer pays and in which currency.
- Forgetting utility and building debts, or the apart-hotel operator contract.
- Having no plan for where the proceeds will land and what documents the receiving bank will ask for.
Checklist and approximate timing
- Week 0: registry extract, passport, mortgage and utility clearance, holding-period date, permit check.
- Weeks 1-3: price, agent, viewings, agreement terms and payment method.
- Weeks 2-5: signing and registration at NAPR.
- Weeks 3-6: handover, transfer of proceeds, tax filing and reporting at home.
These weeks are our estimate, not a legal timeline.
FAQ
Do I have to be in Georgia to sell? Our search did not find a rule that requires it, but the power of attorney formalities were not confirmed. Ask the notary or the Public Service Hall.
Is a sale in Georgia tax-free? Our tax article describes a generally tax-free sale of a home held over two years, with 5% within two years and 20% for non-residential property. Confirm your case with an adviser.
Can I sell without a notary? One law firm says a sale can be signed and registered at a NAPR office in front of an officer, while other guides describe a notary. Ask your lawyer which applies to your unit.
What happens to my residence permit if I sell the property? It may be revoked, or you may be required to replace the property; the rules depend on the track and the date. Read the permit article and ask a lawyer first.
Is there a limit on moving the money out? We found no currency controls, but the bank's source-of-funds checks are the practical limit.