Georgia 2026: what changed for foreign buyers, for agencies

Georgia stayed open to foreign buyers in 2026, but one change affects what an agent may say to buyers who want residence, and one tax clarification affects investors who resell. This briefing sums up what we could confirm, with sources, and what stayed the same.

The residence-permit threshold went up

The main change is the property value that opens the temporary residence route. From 1 March 2026 the minimum is USD 150,000, up from USD 100,000. A law-firm note says the value is the market value set by an accredited appraiser rather than the purchase price, that several properties may be combined, and that the permit is renewable and covers a spouse and children. People who qualified under the older threshold may keep renewing while they keep the property (source). Agricultural land does not qualify.

What this means for agencies:

• Do not quote the old USD 100,000 figure. Marketing copy and older articles still do.
• A purchase price just above the threshold may not be enough if the appraisal comes lower.
• Say plainly that ownership does not give residence by itself; residence is a separate application, and citizenship needs long lawful residence under separate rules (overview).
• Send the buyer to a Georgian immigration lawyer for the decision.

Tax on resale: a clarification

A summary of a Ministry of Finance decision dated 14 May 2026 (No. 143) reports that the tax on gains from selling residential property is 5% when the property was held for less than two years and nil after two years, while non-residential property, bare land and similar assets are taxed at 20% (Eurofast summary). The summary adds that renting the property out temporarily does not by itself lose the exemption for an individual owner. Because this comes from a secondary summary, confirm it with a tax adviser before relying on it in client material.

Property tax and rental income

A practice guide gives annual property tax for individuals as exempt where family income for the previous year stays below GEL 40,000, with higher bands above that and a ceiling of about 1% of market value; it notes that foreign owners are not exempt as such, and that returns are due by 1 November with payment by 15 November (source). Rental income from a residential property is reported as taxed at 5% of gross income in several secondary sources. These figures are indicative; an owner should check the current schedule with an adviser.

Documents behind a residence application

A practice guide lists the building blocks as the title, the valuation, a review of the contract and of the ownership structure, plus family documents for a spouse and children, and gives official processing options of 10, 20 or 30 calendar days with state fees that depend on the speed chosen (source). An agency cannot file for the buyer, but it can hand over the title, the contract and the appraisal request in good order, and warn buyers that the appraisal and the application are separate steps with separate costs.

Questions agents are asked

• Can two smaller flats be combined to reach the threshold? The note we read says several properties may be combined if all are registered and valued, so ask the appraiser to value the whole holding.
• Does an earlier purchase under the USD 100,000 rule still count? Holders under the older rule may keep renewing, but only while they keep the property; a new application is judged under the new threshold.
• Is the permit permanent? No. It is renewable annually, according to the same sources.
• Does the permit lead to citizenship? Not by itself.

What did not change

• Foreigners can generally buy apartments, houses and commercial property without a local partner; agricultural land is restricted.
• A sale is concluded in writing and registered in the public registry; registration is what transfers title.
• There is no transfer tax or stamp duty on a purchase, according to a law-firm guide.
• Payments move through Georgian banks, which may ask for evidence of the source of funds.

How to use this with buyers

For buyers who live abroad, the useful message is short. First, the residence route now needs a higher appraised value. Second, a resale within two years is taxed more lightly than a resale of a commercial asset but is not tax-free. Third, every figure should be checked with a Georgian adviser before a deposit is paid. If you hand buyers a one-page note, date it, name the source and avoid promising a permit.

Where to keep watching

• The immigration rules, which changed three times since the programme began.
• The registry's fee schedule and processing times.
• The tax authority's guidance on holding periods and on what counts as residential property.
• Any change to the rules on foreign-issued powers of attorney.

Working with D.H. Realting

D.H. Realting is a trilingual (Russian, English and Polish) overseas-property platform that introduces buyers, including expats living in Poland, the EU and elsewhere, to property abroad and supports the process. Agencies in Georgia that handle the deal locally and would like to be introduced to such buyers can contact us through our partners page. Terms are discussed individually.

This briefing is for information only and is not legal, tax or compliance advice. Rules change; confirm with a local lawyer and the competent authority before acting.