Property Tax in Georgia 2025
Deadline: November '1 2025
ℹ️ If you don’t own any property in Georgia, please ignore the property tax reporting requirement.
Tax rules for property owners in Georgia
Private individuals and Individual Entrepreneurs (IE) in Georgia are required to submit an annual property tax declaration if both of the following conditions apply:
What is subject to property tax
Property tax applies to:
✅ Income included in the 40,000 GEL threshold:
Tax rate
The rate is determined by the local municipality and usually ranges from 0.1% to 1% of the property’s assessed value.
Filing deadline
The declaration and tax payment must be submitted by November 1, 2025, for the 2024 tax year.
How to submit the declaration
iolipay helps entrepreneurs prepare and file their property tax declaration online:
- Your income for 2024 exceeded 40,000 GEL;
- You own real estate, a vehicle, land, or other property located in Georgia.
What is subject to property tax
Property tax applies to:
- apartments, houses, and commercial buildings;
- land plots;
- vehicles and other registered equipment.
✅ Income included in the 40,000 GEL threshold:
- Business activity in Georgia (income generated through 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
The rate is determined by the local municipality and usually ranges from 0.1% to 1% of the property’s assessed value.
Filing deadline
The declaration and tax payment must be submitted by November 1, 2025, for the 2024 tax year.
How to submit the declaration
iolipay helps entrepreneurs prepare and file their property tax declaration online:
- filling in property details,
- submitting the declaration via RS.ge,
- calculating the tax and notifying you about the payment details.
We’ll help you declare your property and pay the tax — here’s how it works:
Make a payment
service fee 150 GEL (one-time)
Fill out the form
provide your personal details and property information
Upload documents
ownership certificates, vehicle registration, or land records
We submit your declaration
iolipay files the property tax report to RS.ge for you
Get confirmation by email
receive proof of submission and tax details
Pay your taxes
receive the calculated amount and payment details.
File your Property Tax Declaration Online
Pay the service fee and submit your declaration in one click.
We’ll prepare, file, and confirm your report — all online, without visiting the tax office.
We’ll prepare, file, and confirm your report — all online, without visiting the tax office.
Property Tax Service fee payment methods:
150 GEL/55 USD
For transfers from banks and another payment accounts:
Bank of Georgia
SWIFT: BAGAGE22;
29a Gagarin street, Tbilisi 0160, Georgia
Account: GE29BG0000000581410334
Name of Beneficiary: ioli pay LLC
Terminal space, Chavchavadze str. 37M, Axis Towers, Tbilisi, Georgia, 0165,
Description of Payment: Payment for Property Tax reporting service
After Payment fill out the form
Submit your declaration in one click.
We’ll prepare, file, and confirm your report — all online, without visiting the tax office.
We’ll prepare, file, and confirm your report — all online, without visiting the tax office.
❓ FAQ — Property Tax in Georgia
Private individuals and Individual Entrepreneurs (IE) in Georgia must file a property tax declaration if both conditions apply:
- Annual income for 2024 exceeds 40,000 GEL (from Georgian sources);
- You own real estate, a vehicle, land, or other property in Georgia.
- Business activity in Georgia (including income from foreign clients if your business is registered in Georgia)
- Rental income (real estate or vehicle)
- Sale of property located in Georgia
- Salary from a Georgian employer
- Dividends, interest, or royalties from Georgian companies
- Apartments, houses, and commercial buildings
- Land plots
- Vehicles and other registered equipment
The property tax rate is determined by the local municipality and usually ranges from 0.1% to 1% of the property’s assessed value.
The deadline to submit your property tax declaration for the 2024 tax year is November 1, 2025.
After filing, you must pay the property tax by the same date — no later than November 1, 2025.
⚠️ Late submission or payment may result in a fine imposed by the Revenue Service of Georgia.
After filing, you must pay the property tax by the same date — no later than November 1, 2025.
⚠️ Late submission or payment may result in a fine imposed by the Revenue Service of Georgia.
You can file online through iolipay:
- Fill out the form and upload property documents
- Pay the service fee (150 GEL)
- iolipay will prepare and submit your declaration to RS.ge
- Receive confirmation and payment details by email
If you don’t own any property in Georgia, you can safely ignore this notice — you’re not required to file.