Gift deed: what Georgian law calls it
Under Georgian law, what English speakers call a "gift deed" is a gift contract (ჩუქება): the donor transfers ownership of property to the donee free of charge, the donee consents, and for a flat or house the gift takes effect only when the donee's ownership is registered in the Public Registry.
The legal basis is the chapter headed "Gift" in the Civil Code of Georgia, Articles 524 to 530. Article 524 reads: "Under a contract of gift the donor gratuitously transfers to the donee ownership of property with the consent of the donee." Article 525(2) ties the gift of real estate to registration.
The phrase "gift deed" comes from common-law countries and South Asia, and it suggests a document that the giver signs alone. Georgian law has no separate deed of this kind. Because the donee must consent, a gift is two-sided: both people sign, and without the donee's agreement there is no gift. A signed paper also changes nothing in the Public Registry by itself; until the registry enters the donee, the donor remains the owner of record. For the procedure, see our guide to giving property as a gift in Georgia.
The Civil Code rules behind a gift contract
The gift chapter is short. The table pulls together the articles that shape a gift of real estate, including one from its general part.
| Article | Rule | What it means for a flat |
|---|---|---|
| 524 | Transfer is gratuitous and needs the donee's consent | Both parties sign; no price is paid |
| 525(2) | A gift contract for immovables is deemed concluded on registration | Ownership starts with the registry entry, not the signature |
| 525(3) | A promise of a gift binds only if written | An oral promise to hand a niece the flat next year cannot be enforced |
| 526 | No gift that would deprive the donor or dependants of basic support | A donor cannot give away the only means of living |
| 527 | Damages only if the donor maliciously conceals a defect | A hidden leak gives a claim only if it was concealed on purpose |
| 528 | The gift may depend on a condition or objective | A right for the donor to keep living in the flat can be written in |
| 183, 323, 311-1 | Written form; signatures certified at the registry or by a notary | An unsigned draft or uncertified signatures will not do |
Article 527 is the only defect rule in the gift chapter. A donor, who receives nothing, answers only if he or she "maliciously conceals a defect in the gift property". So a donee should inspect a gifted flat as closely as a purchased one.
Article 528 carries the English heading "Donation" in the official translation. There, donation means a gift tied to a condition or a particular objective. The person the condition benefits may demand performance, and if the donee ignores it, the donor may repudiate the contract. Revocation for ingratitude or the donor's hardship (Articles 529 and 530) is covered in our gift guide.
Two ways to certify the signatures, and what each costs
The signatures can be certified at the registry itself, in practice a Public Service Hall, which charges GEL 7 to confirm the parties' signatures on a filed transaction. The alternative is a Georgian notary, paid under Government Resolution No 507 of 29 December 2011, whose Article 23(1) sets a sliding scale by value.
| Value of the transaction | Fee |
|---|---|
| GEL 20,001 to 100,000 | GEL 122.50 + 0.3% above GEL 20,000 |
| GEL 100,001 to 500,000 | GEL 362.50 + 0.2% above GEL 100,000 |
| GEL 500,001 to 1,000,000 | GEL 1,162.50 + 0.1% above GEL 500,000 |
| Any value | Maximum GEL 10,000 (Art. 23(3)) |
One question stays open. Article 23(2) halves the fee for unilateral transactions, and the tariff does not say which kind a gift is. Our guide to inheritance and gift tax treats it as bilateral, which fits the consent rule, but we could not confirm this from the tariff text. Ask the notary to quote the fee in writing. After either route, registering the new owner costs GEL 150, 270 or 350, depending on speed. See also the notary in Georgian property deals.
Family lines: the tax test a gift has to pass
Georgia has no separate gift tax. Under the Tax Code, a gift is income of the person who receives it, and the exemption depends on the family "line" (რიგი) of the relationship. Income that is not exempt is taxed at 20% (Article 81(1)) and declared in a return filed before 1 April of the following year, so by 31 March at the latest.
| Line | Relatives the Code lists | Exemption |
|---|---|---|
| First | Spouse, children, adopted children, grandchildren, great-grandchildren, parents, adoptive parents | Full, no limit |
| Second | Brothers and sisters, nephews and nieces and their children | Full, no limit |
| Third | Grandparents and their parents | Up to GEL 150,000 a year, gifts and inheritances together |
| Fourth | Uncles and aunts | Up to GEL 150,000 a year, gifts and inheritances together |
| Anyone else | Friends and any relative not listed above | Up to GEL 1,000 a year from a natural person |
The lists name relatives but do not say from whose side each one is counted. Our own reading, not yet confirmed by an accountant, is that Article 82(4)(c) counts the lines from the giver. On that reading the rule is not symmetrical: an aunt who gives a flat to her nephew gives to her second line, fully exempt, while a nephew who gives a flat to his aunt gives to his fourth line, exempt only up to GEL 150,000 a year. Treat this as an interpretation and have an accountant confirm the line before you sign.
The registry must tell the recipient about any duty to declare before it registers the donee as owner (Article 153(6)).
How a gift looks on the contract and the extract
- The title. A Georgian gift contract is headed ჩუქების ხელშეკრულება. A paper called "gift deed" in English is a translation; the Georgian original governs.
- No purchase price. Some contracts state a value for the registry and the tax notice; we could not confirm how common this is, so ask where any figure came from.
- The flat. It should be named by its cadastral code, so there is no doubt which unit passes.
- Conditions. A right for the donor to go on living in the flat sits in the contract under Article 528. A registered usufruct (Articles 242 to 246) is a separate route to the same aim; a lawyer should say which suits the family.
- Signatures. Certified by a notary or confirmed by the registry's authorised official.
After registration, the registry extract names the donee as owner and cites the gift contract as the basis of the right. We could not confirm the exact wording printed, so match the reference against your copy of the contract.
Worked example: a Batumi flat from a friend, then from an aunt
Our own arithmetic for a flat valued at GEL 200,000 and given in 2026; the people are illustrative.
- Donor is a friend. A friend is outside all four lines, so GEL 1,000 is exempt and GEL 199,000 is income. At 20% the tax is GEL 39,800, declared by 31 March 2027. We could not confirm which valuation the Revenue Service accepts, so this assumes the GEL 200,000 value stands.
- Signatures. GEL 7 at a Public Service Hall, or GEL 362.50 + 0.2% of GEL 100,000 = GEL 562.50 before a notary on the bilateral scale; half that if a notary treated the gift as unilateral.
- Registration. GEL 150, 270 or 350.
- Donor is the donee's aunt. Counting from the giver, the nephew is the aunt's second line and the tax is nil. Counting from the recipient, the aunt is the nephew's fourth line: GEL 150,000 exempt, GEL 50,000 taxed at 20%, so GEL 10,000. That GEL 10,000 gap is why the line needs an accountant's answer first.
Gift, nominal sale or inheritance: telling them apart
| Term | When ownership passes | Payment | The point that separates it |
|---|---|---|---|
| Gift contract (ჩუქება) | On registration, while the donor is alive | None | Needs the donee's consent; taxed as the donee's income outside the exempt lines |
| Sale at a symbolic price (ნასყიდობა) | On registration | A price, however small | Still a sale; between related parties the tax authority may apply market value |
| Inheritance (მემკვიდრეობა) | Only after death and acceptance by the heir | None | Passes by will or by law, through a notary's certificate |
A token price in a sale and purchase agreement makes the deal a sale, with a sale's tax position. Gift and inheritance also meet at death: gifts made in the 10 years before the donor dies can be added back when the compulsory share of a child, parent or spouse is calculated (Article 1378).
Gift contract in five languages
| English | Georgian | Russian | Hebrew | Arabic |
|---|---|---|---|---|
| gift contract ("gift deed") | ჩუქების ხელშეკრულება (short: ჩუქება) | договор дарения | הסכם מתנה | عقد الهبة |
| family line (Tax Code) | რიგი | линия | קו | الخط |
Georgian contracts use the full title ჩუქების ხელშეკრულება; Russian speakers also say дарственная in everyday speech, but that is not the contract title.
Errors that undo a gift or make it costly
- Treating the signed paper as the transfer. Until the registry enters the donee, the donor still owns the flat.
- Guessing the family line. An aunt-nephew gift can be tax-free or partly taxed depending on the reading; get the answer in writing.
- A power of attorney silent on gifts. A representative needs express authority to give, with the flat named.
- Agricultural land for a foreigner. The Organic Law on Agricultural Land Ownership lets an alien own such land only by inheritance (Article 4(2)(a)), not by gift.
To be added by the team: scans for the team to add: a redacted Georgian gift contract showing the title, the parties block and the condition clause; a redacted registry extract naming a gift contract as the basis of ownership; and a photo of the signature-certification desk at a Public Service Hall. Remove names, personal numbers and cadastral codes before publishing.
Preparing a gift contract for a Georgian flat, step by step
Confirm the family line
Ask an accountant which line applies and from whose side.
Check the flat on a fresh extract
The donor must be the registered owner.
Write any condition into the contract
A right to live in the flat, stated precisely.
Choose the signing route
Registry confirmation for GEL 7 or a notary on the Resolution 507 scale.
Register the donee as owner
The gift takes effect only with this entry.
File the tax return if one is due
No later than 31 March of the next year.
Frequently asked questions
Is there a "gift deed" in Georgian law?
No. Georgian law uses a gift contract, which needs the recipient's consent (Civil Code Article 524).
When does the donee become the owner of a gifted flat?
When the registry enters the donee as owner, not at signing (Article 525(2)).
Is a verbal promise to give a flat binding?
No. A promise of a gift binds only if made in writing (Article 525(3)).
Must a gift contract be notarised?
No. The signatures can be confirmed at the registry for GEL 7 or certified by a notary.
What does a notary charge for a gift contract?
Resolution No 507 sets a scale by value, capped at GEL 10,000; the tariff does not say whether a gift is bilateral or unilateral.
Who pays tax on a gift of property?
The recipient, at 20% on the part not covered by a family-line exemption.
Is a gift to a married child shared with the child's spouse?
No. A gift received during marriage is the recipient's separate property (Article 1161(b)).
Can a foreigner receive agricultural land as a gift?
No. An alien may own agricultural land only by inheritance.
Sources
- Civil Code of Georgia, Articles 524 to 530 (gift), Legislative Herald of Georgia (accessed 28 October 2026)
- Civil Code of Georgia, Articles 183, 311-1 and 323 (form)
- Civil Code of Georgia, Articles 242 to 246, 1161 and 1378
- საქართველოს სამოქალაქო კოდექსი, Georgian text
- Tax Code of Georgia, Articles 81, 82 and 153
- Government Resolution No 507 of 29 December 2011, Article 23 (accessed 28 October 2026)
- Immovable property registration fees, National Agency of Public Registry
- Organic Law of Georgia on Agricultural Land Ownership
Change log
- - Glossary entry published from the Civil Code of Georgia, the Tax Code of Georgia, Government Resolution No 507, the National Agency of Public Registry and the Organic Law of Georgia on Agricultural Land Ownership.