What has changed in Georgian property law, and what is coming?
Georgian rules on owning, financing, letting and building property change several times a year, usually through short amending laws whose entry-into-force dates differ from the date of adoption. This tracker lists every change we have found that affects a foreign buyer or owner, with the act, the date it took effect and a link to the official text. It was last checked on 18 October 2026 against the Legislative Herald of Georgia, the National Bank's releases and the registry's fee pages, and we review it every month.
The most important change of 2026 for owners is the property tax reform of 30 September: individuals' buildings and flats are now exempt for any family that earned GEL 100,000 or less in the year before. Residence rules have their own detailed history on our residency rules tracker; here they appear only where they touch property directly.
Changes in force in 2026
| In force | What changed | Act |
|---|---|---|
| 30 Sep 2026 | Property tax on an individual's buildings: exemption up to GEL 100,000 of family income, rate 0.8% to 1% above it; the GEL 40,000 threshold and the 0.05%-0.2% band are abolished, also for the 2026 return | Law No 1874 |
| 1 Sep 2026 | The D5 property visa is issued for 1 year and can be extended in Georgia without a new valuation | Law No 1803 |
| 1 Jul 2026 | Loans up to GEL 1,000,000 must be in lari; borrowers who are not Georgian citizens are among the exceptions | National Bank decision |
| 30 Jun 2026 | The 90-day chance to legalise works in Tbilisi heritage zones narrowed to works of up to 10 m² | Law No 1821 |
| 10 Jun 2026 | Finance Ministry ruling: owning several homes does not by itself make a seller a business for income tax on a home sale | Public Ruling No 175 |
| 1 Jun 2026 | The Public Registry agency may survey and measure buildings and units itself; internal measurement costs GEL 600 up to 50 m² plus GEL 5 per extra m² | Law No 1329; Resolution No 240 |
| 29 May 2026 | Tourism Law amended: registration duty for guides, tour operators and travel agents only, not for owners of flats let to guests | Law No 1630 |
| 15 Apr 2026 | New C5 visa for remote workers: valid up to 5 years with stays of up to 1 year | Law No 1511 |
| 1 Mar 2026 | Residence permit and D5 visa by property: market value of more than $150,000 | Law No 863 |
| 1 Mar 2026 | Every person must apply UN sanctions freezes; real estate agents are still outside the AML law | Law No 1119 |
| 1 Feb 2026 | Building permits issued through automated software, and every application shown on the public cadastral map | Law No 952 |
| 1 Jan 2026 | Optional fixed income tax for owners letting their own home for short stays extended to 1 Jan 2028; VAT relief for projects permitted by 2008 extended to 1 Jan 2029 | Law No 1061 |
| 1 Jan 2026 | The registry agency registers informally occupied land in the regions until 1 Jan 2027, for a fee of GEL 600 | Law No 1327; Resolution No 627 |
To be added by the team: the partner accountant to confirm how property tax already paid in 2026 under the old middle band is treated after Law No 1874.
Changes in force in 2025
| In force | What changed | Act |
|---|---|---|
| 1 Oct 2025 | Most first temporary residence permits issued for 6 to 12 months; the property permit is not on that list | Law No 865 |
| 1 Sep 2025 | IT residence permit created; a property permit renewed on the same property needs no new valuation | Law No 670 |
| 1 Aug 2025 | Limit for unhedged foreign-currency loans raised to GEL 750,000 | National Bank decision |
| 8 Jul 2025 | The Interior Ministry may inspect a foreigner's home or workplace on a court order or with the owner's consent | Law No 930 |
| 2 Jul 2025 (adopted) | Law on Pet Animals: dogs and cats to be identified and registered by 1 Jan 2027 | Law on Pet Animals |
| 26 Feb 2025 | Announced: maximum loan-to-value raised to 90% for lari loans and to 80% for borrowers with income from abroad, described as temporary | National Bank decision |
Earlier milestones still shaping the market
| Date | What changed | Where we explain it |
|---|---|---|
| 1 Jul 2024 | 90-day chance to fix unauthorised works in Tbilisi heritage zones before a case starts | Unauthorised construction |
| 1 Jan 2023 | Crypto service providers must register with the National Bank; banks may offer such services from 1 Jul 2023 | Source of funds |
| 2022 | Notary fees updated by Government Resolution No 272 | Notaries |
| 18 May 2021 | Procedure for investment plans for foreign-controlled companies buying agricultural land | Agricultural land |
| 15 Jul 2020 | Last amendment to the Law on Homeowners' Associations | Homeowners' associations |
| 30 Oct 2019 | Current anti-money-laundering law adopted | Source of funds |
| 2 Jul 2019 | Organic Law on Agricultural Land Ownership in force | Agricultural land |
| 16 Dec 2018 | Constitution reserves agricultural land for the State and Georgian citizens | Agricultural land |
| 1 May 2018 | Smoking banned in buildings of any purpose, except one's own home | Homeowners' associations |
Our guides cover each of these in depth: agricultural land, homeowners' associations, source of funds and the property tax guide.
Already adopted, taking effect later
| Date | What happens | Act |
|---|---|---|
| 20 Dec 2026 | Temporary regime for construction expert review and technical supervision ends | Law No 1641 |
| 31 Dec 2026 | The holiday from fines for missing construction stage protocols ends | Law No 1136 |
| 1 Jan 2027 | A person's residential property may not secure a factoring claim unless the household owns another home; a factoring registry opens | Laws No 1453 and 1454 |
| 1 Jan 2027 | End of the registry agency's window for registering informally occupied land | Law No 1327 |
| 1 Feb 2027 | The 25% payment-to-income cap covers borrowers earning under GEL 2,000 a month (media reports of the 30 Sep 2026 decision) | National Bank decision |
| 1 Jun 2027 | Timeshare and long-term holiday contracts must be registered in the Public Registry | Law No 1630 |
| 1 Sep 2027 | The same cap covers borrowers earning under GEL 2,500 a month | National Bank decision |
| 1 Jan 2028 | The fixed income tax for short stays ends unless extended; the registry's video signing rule also runs to this date | Law No 1061; Order No 487 |
| 1 Jan 2029 | VAT relief for projects permitted by 2008 ends | Law No 1061 |
Checked, and unchanged
- Agricultural land. No amendment to the Organic Law since it entered into force.
- Homeowners' associations. No amendment since July 2020.
- Tax on rent and on a home sale. The 5% rates in Article 81 of the Tax Code were not amended in 2025 or 2026.
- Real estate agents. No licensing law and no anti-money-laundering duties; none pending that we found.
- Foreign ownership. No new restriction on foreigners buying non-agricultural property.
- Tbilisi building coefficients. No change to the K-2 rules found; the city's general land-use plan was amended in 2026 only for specific map areas.
What the recent changes mean for a foreign buyer
- Property tax. Most individual owners now owe nothing on their flat; only families with more than GEL 100,000 of income in the previous year pay 0.8% to 1%. Land tax is unchanged.
- Residence. The property route needs more than $150,000, but a permit or D5 visa renewed on the same property needs no new valuation.
- Mortgages. The rule forcing loans up to GEL 1,000,000 into lari does not apply to borrowers who are not Georgian citizens, so a foreign buyer may still be offered a dollar loan.
- Short stays. Owners letting their own home to guests can apply for a fixed income tax of GEL 10 per m² a month until 1 January 2028, if their turnover from it stays within GEL 100,000.
- New builds. Since February 2026 permit applications appear on the public cadastral map, which makes a developer's permit easier to check.
- Aparthotels. From June 2027 timeshare and long-term holiday contracts must be registered; whether rental-pool schemes fall under that chapter is still open.
To be added by the team: the partner lawyer to confirm whether property permits granted before 1 March 2026 need the $150,000 value on renewal, and whether aparthotel rental pools count as long-term holiday products.
How we keep this tracker
Each line comes from the amending act itself on the Legislative Herald of Georgia, including its article on entry into force, or from the National Bank's own release. Where only media reports were available, as for the National Bank's decision of 30 September 2026 on payment-to-income limits, the table says so. Each month we re-check the version lists of the laws a buyer relies on: the Civil Code, the Tax Code, the Law on the Public Registry, the Aliens Law, the Spatial Planning Code, the anti-money-laundering law and the National Bank's lending rules. Dates are entry into force unless marked "announced".
Risks and exceptions
- Old articles. Many still describe rules that changed in 2025 or 2026.
- Adoption versus effect. A law can be adopted months before it applies.
- Temporary rules. Several regimes end on fixed dates unless extended.
- Media-only reports. Wait for the official text before relying on them.
Frequently asked questions
What is the biggest change for owners in 2026?
The property tax reform of 30 September 2026: buildings are exempt up to GEL 100,000 of family income.
Has the residence threshold changed?
Yes, since 1 March 2026 the property must be worth more than $150,000.
Can a foreigner still get a dollar mortgage?
The lari rule for loans up to GEL 1,000,000 exempts borrowers who are not Georgian citizens; the bank still decides.
Are there new limits on foreigners buying flats?
No; only agricultural land is restricted, and that rule has not changed since 2019.
Do I need to register a flat I let to tourists?
The 2026 Tourism Law amendments require registration only for guides, tour operators and travel agents.
How often is this page updated?
We re-check it every month and date each change by its entry into force.
What happens on 1 January 2027?
A sole home can no longer secure a factoring claim, and the window for registering informally occupied land closes.
Where are residence rule changes listed?
In full on our residency rules tracker; this page keeps only those that touch property.
Sources
- Law No 1874 of 30 September 2026 amending the Tax Code, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 1803 of 25 June 2026 amending the Aliens Law, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 863 of 26 June 2025 amending the Aliens Law, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 670 of 12 June 2025 amending the Aliens Law, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 1061 of 12 November 2025 amending the Tax Code, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 952 of 3 September 2025 amending the Spatial Planning, Architectural and Construction Code, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 1630 of 28 May 2026 amending the Law on Tourism, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 1329 of 17 December 2025 amending the Law on the Public Registry, Legislative Herald of Georgia (accessed 18 October 2026)
- Government Resolution No 240 of 1 June 2026 on registry fees, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 1454 of 1 April 2026 amending the Civil Code, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 1821 of 25 June 2026 amending the Spatial Planning Code, Legislative Herald of Georgia (accessed 18 October 2026)
- Law No 1327 of 17 December 2025 on sporadic land registration, Legislative Herald of Georgia (accessed 18 October 2026)
- Financial Stability Committee decision, May 2026, National Bank of Georgia (accessed 18 October 2026)
- Financial Stability Committee decision, February 2025, National Bank of Georgia (accessed 18 October 2026)
- Georgia to tighten lending rules from February 2027, Georgia Today (accessed 18 October 2026)
- Public Ruling No 175 of the Minister of Finance, Legislative Herald of Georgia (accessed 18 October 2026)
Change log
- - Tracker published with dated changes from 2017 to 2029, each from the amending act on the Legislative Herald of Georgia or a National Bank release; next monthly review in November 2026.