Who this is
The partner accountant is an independent professional who advises individuals on Georgian taxes and works with AVI Estates in two capacities. For the agency's clients, the accountant handles the tax side of owning property in Georgia once the purchase is registered: setting up the owner's relationship with the Revenue Service, the landlord register, annual declarations and the questions a client's accountant at home sends about Georgian income. For avi.ge, the accountant reviews every page that states a tax rate, an exemption, a filing date or a calculation of tax. Until that review is complete, each of those pages carries a notice naming the accountant's review as pending, and the byline describes the reviewer by role.
To be added by the team: the accountant's full name and photo, the professional certificate and the body that issued it, the firm, the tax subjects covered, the number of years in practice and the working languages.
Scope of the tax review
The accountant's review covers the money and tax pages of the Invest & money section and the tax content of other pages: the tax lines in the guide to renting out an apartment, the gross-to-net steps in the yield pages, and the tax assumptions built into the calculators. The review does not cover property law, residence permits or contracts, which belong to the partner lawyer, and it does not cover market data, prices or forecasts. Where a page mixes both, as the renting-out guide does with tenancy law and rental tax, each reviewer confirms only their own part, and the page's notice names both.
Pages waiting for this reviewer
All six are published with the review notice. New tax pages are added to this list when they are published, and each moves from "waiting" to "reviewed" with the date of the accountant's confirmation.
How a tax page is reviewed
Against the Code
Every rate, exemption and threshold is traced to the article of the Tax Code of Georgia that sets it, in the consolidated version in force on the day of review, and the article reference on the page is corrected if it points elsewhere.
Against the Revenue Service's practice
Procedures such as registering as a landlord, filing a declaration or paying property tax are compared with how the Revenue Service actually runs them, including its published guidance and the forms in the taxpayer's online cabinet.
Every example recalculated
Worked examples are recomputed from the stated inputs, including the exchange rate and its date, so that a reader who repeats the arithmetic reaches the same figure.
Dates checked against the calendar
Filing and payment dates are checked for the current tax year, and the page says what happens when a date falls on a non-working day only if the reviewer confirms it.
Written confirmation
The accountant confirms the page in writing with a date. Only then is the notice removed and the reviewer named in the byline and in the page's structured data.
Back to review on change
An amendment to the Code, a new municipal rate or a change in Revenue Service practice sends the affected pages back to review, and the notice returns until they are confirmed again.
The provisions our tax pages rely on
The table lists the parts of the Tax Code of Georgia that the money and tax pages cite most, so that a reader or a reviewer can see at once what the review must confirm.
| Subject | Where in the Code | What the pages state |
|---|---|---|
| Tax residence | Article 34 | Resident for the year after 183 days of presence in any continuous 12 months ending in that year |
| General income tax rate | Article 81(1) | 20% unless the Code provides otherwise |
| Rent from residential space let for living | Article 81(2) | 5% where no deductions are claimed |
| Sale of a home | Articles 81(3), 82(1)(f.a) | 5% on the gain; exempt after more than two years of ownership |
| Gifts and inheritance | Article 82(1)(g)-(i) | Exemptions that depend on the line of kinship |
| Rent paid by a business to a non-resident | Article 134(1)(d1) | Tax withheld at source by the paying business |
| Property tax on individuals | Articles 201-206 | Exemption up to GEL 100,000 of family income since 30 September 2026, 0.8% to 1% above it, return by 1 November, payment by 15 November |
| Small business status | Articles 88-90 | 1% of turnover, 3% above the limit; whether it can apply to letting is an open question |
Questions the accountant has been asked to settle
Some statements are published with a yellow box because the primary text did not answer them clearly, or because practice may differ from the text. These are the questions on the accountant's list, and each page that depends on an answer says so:
- How nightly and short-stay letting by individuals is taxed, including the optional fixed tax of GEL 10 per m² a month that Law No 1061 extended until 1 January 2028.
- Whether an individual who lets apartments can use small business status, and on what conditions.
- How a non-resident without a Georgian personal number gains access to the Revenue Service's online cabinet, files and pays.
- How the family income test for the property tax exemption applies to an owner whose family lives and earns abroad.
- Which market value is used as the base for property tax on an apartment, and who determines it.
- How relief under a double taxation treaty is claimed in practice by a reader resident in a treaty country.
Until an answer is confirmed, the pages give the text of the Code, say what is not yet settled and advise readers to ask before relying on it.
What the accountant does for clients
Owning a flat in Georgia brings a small number of recurring tax tasks, and most foreign owners prefer to hand them over. For the agency's clients, the accountant registers the owner with the Revenue Service where needed and, for an owner who lets the flat, in the register of landlords; keeps the calendar of declarations, normally before 1 April for the previous year's income; prepares the property tax return where the owner has an obligation; reports a sale where the gain is taxable; and keeps the documents that support each figure. When a client's accountant at home asks what was paid in Georgia, on what and under which article, the answer comes in writing, with the Georgian documents and a translation, so that it can be used in the home country's own return.
To be added by the team: which of these tasks the accountant performs as part of the agency's services, and how they are priced on the prices and fees page.
A tax year for a typical foreign owner
The dates below are the ones the reviewed pages will rely on, taken from the Tax Code and from the Revenue Service's guidance as reported. They are listed here so that an owner can see the whole year at once; each page explains the detail and the conditions.
- Before 1 April: the declaration of the previous year's income that was not taxed at source, such as rent received from a private tenant; and, for an owner who lets residential space, registration in the landlord register through the online cabinet, which the Revenue Service's guidance ties to the same date.
- By 1 November: the property tax return, for an owner whose family income puts them above the exemption, or a notice to the Revenue Service where a return was filed last year and no tax is due this year.
- By 15 November: payment of the property tax for the year.
- After a sale: where the home was owned for two years or less and the gain is taxable, the report and payment by the 15th of the month after the transaction.
What to have ready before asking a tax question
Most tax questions about Georgian property cannot be answered without a few facts that only the owner has. Having them ready turns a long exchange into one answer:
- The date the property was registered in your name, from the registry extract, and the price paid.
- Whether the flat is let, to whom, and whether the tenant is a private person or a business, since a business tenant withholds the tax itself.
- The rent received in the year, in which currency, and on which dates.
- The number of days you spent in Georgia in the last twelve months, which decides whether you are treated as resident.
- Your family's income for the previous year, which decides the property tax band and the exemption.
- Your country of tax residence, so that the right treaty, if any, can be read.
Where the accountant's role ends
The accountant reviews the Georgian tax content of the site and handles Georgian tax tasks for clients who order them. The accountant does not advise on the tax law of the reader's home country, which often decides whether Georgian tax can be credited or whether the income is taxed again; a qualified adviser at home has to answer that. The accountant does not give individual advice to readers who are not clients, does not express a view on whether a property is a good investment, and does not sign off market figures such as rents and yields, only the tax arithmetic applied to them. A reviewed page is general information that is correct as of its review date; it is not a ruling, and only the Revenue Service can decide a specific case.
Independence of the review
The accountant is not on the agency's payroll and is paid for the review work itself, whatever the review concludes. A page that states a lower tax than the Code supports is not made more attractive by the review; it is corrected. If the accountant and the author disagree about a statement, the statement stays under review and the page says so until the disagreement is resolved from the primary text, as the editorial policy requires for every reviewed subject.
How to judge any tax answer about Georgian property
- Does the answer name the article of the Tax Code, or only a rate?
- Does it say whether you are treated as a resident or a non-resident, and why?
- Does it distinguish rent from residential space let for living from other kinds of letting?
- Does it say who pays the tax: you through a declaration, or a business tenant by withholding?
- Does it give the filing and payment dates for the current year?
- Does it say what your home country will do with the same income?
- Is it dated, so that you know which version of the rules it describes?
An answer that covers all seven is one you can act on; an answer that gives only "the tax is 5%" leaves out most of what decides your bill.
Working with your accountant at home
For most foreign owners the decisive question is not the Georgian rate but how the home country treats Georgian income. The Ministry of Finance of Georgia lists 58 double taxation treaties in force, including those with Israel, the United Arab Emirates, Saudi Arabia, Turkey, the United Kingdom and Germany; the United States and Russia do not appear on that list. How a treaty divides the right to tax rental income and a gain on sale, and how the country of residence gives relief, has to be read in the treaty that applies to you; the answer is not the same for every country. The accountant prepares the Georgian side in a form a foreign colleague can use: what was earned, what was taxed, under which article and when it was paid, with the supporting documents.
Contact
Tax questions about a specific property or a client file are handled through AVI Estates: WhatsApp or info@avi.ge. If you believe a tax statement on a page is wrong or out of date, please report it with the article or source you rely on; the accountant checks every such report.
Change log
- - Profile page created with role description and review scope; name, certification and photo to be added by the owner.