Does a foreign property owner in Georgia need an accountant?
Not always. An owner whose flat stands empty, or is let long term to one tenant, faces at most one simple return a year and can file it alone if comfortable with the Revenue Service portal, which works mainly in Georgian. An accountant becomes worth paying when the deadlines multiply or the amounts grow: a sale within 2 years of buying, daily letting, property tax once family income passes GEL 100,000, an individual entrepreneur registration, a company or VAT. Whoever files, you remain responsible: under Article 37(3) of the Tax Code, what your representative does counts as your own act.
This guide sorts the situations, shows what Georgian accountants charge, how to check one and how to give them access from abroad. The taxes themselves are summarised in our guide to money and taxes for a foreign buyer.
Situations and what they require
| Situation | What must be filed or paid | Deadline | Accountant? |
|---|---|---|---|
| Flat kept empty, family income up to GEL 100,000 | Nothing in Georgia | - | Not needed |
| Flat let long term to a person | Landlord register entry and annual return on 5% of the rent | Before 1 April of the following year | Useful the first year |
| Flat let to a company | The company withholds 5% if you are on the register, 20% if not | Register before 1 April | Rarely |
| Daily lets | Fixed tax per m² paid quarterly, or 5% on an annual return | 15 April, 15 July, 5 October, 15 January for the fixed tax | Recommended |
| Sale within 2 years of ownership | Return on the gain, form II-04-2, and payment | 15th of the month after the sale | Recommended |
| Family income above GEL 100,000 | Property tax return and payment | Return by 1 November, payment by 15 November | Recommended |
| Individual entrepreneur with small business status | Monthly 1% return, even when zero | 15th of every month | Usually |
| Company owning the property | Monthly returns, annual financial statements to SARAS | 15th of every month; statements by 1 October | Yes |
| Taxable turnover above GEL 100,000 in 12 months | VAT registration and monthly VAT returns | Register within 2 working days; returns by the 15th | Yes |
| Treaty relief or a residence certificate | Application to the Revenue Service | When needed | Sometimes |
A non-resident individual must file before 1 April whenever Georgian income was not taxed at source (Article 153(1)(c)). The registry also reminds a seller or a recipient of a gift of the duty to report before it registers the new owner (Article 153(6)).
Filing yourself: the Revenue Service account
- Your tax number. A person without Georgian citizenship receives a 9-digit identification number from the Revenue Service (Article 66(6)); citizens and holders of a Georgian ID use their personal number.
- Registration. At any Revenue Service service centre with a passport, or by video call at videocall.rs.ge, which since March 2023 has a track for people without Georgian citizenship, on working days from 09:00 to 18:00. Whether the video call works from outside Georgia is not stated officially.
- Language and login. The filing screens are mainly in Georgian, and advisers report that login codes go only to a Georgian mobile number.
- More time. Article 68 extends the deadline for annual income and property tax returns by 3 months on a written request made before the deadline, if current taxes are paid; the payment date does not move.
- Corrections. A mistake is fixed with an amended return (Article 69).
For a single long-term let, filing alone is realistic once the account works; the obstacle is usually access to the portal, not the calculation of 5% of the rent.
What Georgian accountants charge
| Service | Typical price |
|---|---|
| Standalone annual return for an individual | GEL 150 to 200 |
| Property tax return for an individual | GEL 150 to 400 |
| Individual entrepreneur, monthly | GEL 90 to 250 |
| Company with no activity, monthly | GEL 0 to 100 |
| Active company, monthly | From GEL 200 to 450, rising with transactions |
| VAT registration or VAT add-on | GEL 90 to 350 |
| Annual financial statements for SARAS | From GEL 1,500 |
| Tax advice by the hour | GEL 115 to 600 |
We found no published price for registering on the landlord register or for a property sale return as separate services; most firms quote them on request. Prices vary mainly with the number of transactions each month, and several firms charge nothing in months without activity.
How to check an accountant
Keeping books is not a licensed activity in Georgia, but since May 2023 every person or firm that provides accounting services must enter a public register of the Service for Accounting, Reporting and Auditing Supervision (SARAS) within 30 days of starting, for anti-money-laundering supervision. On 20 October 2026 the registers listed 981 certified accountants, 246 individual service providers and 400 accounting firms.
- Find the person or firm in the SARAS registers at saras.gov.ge.
- Ask which certificate they hold; the recognised programmes are those of the Georgian Federation of Professional Accountants and Auditors, based on the ACCA curriculum, and the Federation of Auditors, Accountants and Financial Managers.
- Ask whether they carry professional indemnity insurance; it is compulsory for auditors, not for accountants.
- Get a written contract with the fee, the services included and who files what.
- Expect them to identify you and ask about your money: accountants are obliged entities under the money laundering law.
Giving an accountant access from abroad
There are two ways to let someone act for you. The first is to add the accountant as an authorised user in your Revenue Service account, so they file under their own login and the record shows who did what; sharing your password instead leaves a confusing trail and the liability with you. The second, needed for representation at the Revenue Service or in a dispute, is a power of attorney: for an individual it must be notarised (Article 37). A power of attorney signed abroad is notarised there, apostilled, since Georgia has applied the Apostille Convention from 14 May 2007, and translated into Georgian. A power of attorney registered with a Georgian notary also lets the representative use the video-call services for you. Our guide to powers of attorney covers the form in detail.
Large firm or small practice?
PwC, Deloitte, EY and KPMG all have offices in Tbilisi, as do BDO and Grant Thornton. They serve companies and complex structures and are rarely the economical choice for one landlord's annual return. Small local firms and individual certified accountants handle most private owners, often in English or Russian. For a company that owns several properties, a mid-sized firm that also prepares SARAS statements is usually the practical middle.
What missed deadlines cost
| Failure | Consequence |
|---|---|
| Return filed up to 2 months late | Fine of 5% of the tax on it |
| Return filed more than 2 months late | Fine of 10% of the tax |
| Return late but no tax due | No fine |
| Tax paid late | Interest of 0.05% a day |
| Tax understated | Fine of 10%, 25% or 50% of the understated amount; above GEL 100,000, criminal liability |
| Landlord register missed | GEL 100 |
If the Revenue Service disagrees
Disputes run in two stages inside the Ministry of Finance system, and each step has a short deadline. The complaint and attachments must be in Georgian (Article 300), and any authorised representative may act for you, not only a lawyer.
Complaint to the Revenue Service
Within 30 days of receiving the decision (Article 299(4)); it is decided within 20 days.
Next step
Within 20 days to the Dispute Resolution Council of the Ministry of Finance or to court (Article 305(1)).
Court after the Council
Within 20 days of the Council's decision (Article 305(2)).
Missing a step counts as accepting the assessment (Article 305(5)), and an appeal does not suspend the decision. This is where a representative who reads Georgian matters most.
Common mistakes by foreign owners
- Assuming a non-resident owes nothing. Rent and gains from a Georgian property are Georgian-source income.
- Skipping the landlord register. The 5% rate depends on it when the tenant is a company.
- Applying 1% to rent. Rent is outside small business status; see our page on small business status and rent.
- Forgetting a quick sale. A sale within 2 years needs a return by the 15th of the next month.
- Using an old property tax threshold. The exemption was raised to GEL 100,000 of family income on 30 September 2026, yet many websites still show GEL 40,000.
- Converting rent at the wrong rate. Foreign-currency income is translated into lari using the official rate of the transaction date (Article 73(10)).
Working with your accountant at home
A Georgian accountant handles Georgian returns; your home adviser decides how the same income is taxed where you live and claims credit for Georgian tax under a treaty, if there is one. Give both the same documents: the Revenue Service returns and payment receipts, the rental contracts and the bank statements in Georgia. Our list of double taxation treaties shows which countries have one.
Setting up, step by step
List your situations
Use the table above to see which deadlines apply to you.
Get your tax number
Register at a service centre or by video call.
Choose and check an accountant
In the SARAS registers, with a written contract.
Give access properly
As an authorised user, and a notarised power of attorney if needed.
Put the deadlines in your calendar
31 March, 1 and 15 November, and the 15th of each month if they apply.
Risks and exceptions
- Liability stays with you. The accountant's filing counts as yours.
- Unregistered providers. Check the SARAS registers first.
- Shared passwords. Use authorised-user access instead.
- Short appeal windows. 30 days, then 20.
- Outdated advice. Thresholds changed in 2026.
Frequently asked questions
Do I need an accountant to own a flat in Georgia?
Not if it is empty and your family income is up to GEL 100,000.
How much does a Georgian accountant cost?
About GEL 150 to 200 for an annual return; GEL 90 to 250 a month for an entrepreneur.
Can I file Georgian taxes myself?
Yes, through the Revenue Service portal, mostly in Georgian.
How do I get a Georgian tax number as a foreigner?
At a Revenue Service centre or by video call; you receive a 9-digit number.
Who is liable if my accountant makes a mistake?
You are towards the Revenue Service; the accountant answers to you under your contract.
How do I check an accountant?
In the public SARAS registers at saras.gov.ge.
Can I get more time to file?
Yes, 3 months for annual returns, on a written request before the deadline.
How long do I have to appeal a tax decision?
30 days for the first complaint, then 20 days for each later step.
Sources
- Tax Code of Georgia, Legislative Herald of Georgia (accessed 20 October 2026)
- Law of Georgia on Accounting, Reporting and Auditing, Legislative Herald of Georgia (accessed 20 October 2026)
- Register of certified accountants, Service for Accounting, Reporting and Auditing Supervision (accessed 20 October 2026)
- Register of accountants providing professional services, Service for Accounting, Reporting and Auditing Supervision (accessed 20 October 2026)
- Recognised certificate programmes, Service for Accounting, Reporting and Auditing Supervision (accessed 20 October 2026)
- Mandatory registration of accounting service providers, KPMG Georgia, June 2023 (accessed 20 October 2026)
- Video call services, Revenue Service of Georgia (accessed 20 October 2026)
- Apostille Convention status table, Hague Conference on Private International Law (accessed 20 October 2026)
- Law of Georgia on Facilitating the Prevention of Money Laundering and Terrorism Financing, Legislative Herald of Georgia (accessed 20 October 2026)
- Accounting in Georgia, Tbilisi Expat, 18 October 2026 (accessed 20 October 2026)
- Accounting pricing, ExpatHub (accessed 20 October 2026)
- Accounting and bookkeeping, EFS Group (accessed 20 October 2026)
- Bookkeeping, Bauer Group, July 2026 (accessed 20 October 2026)
- Outsourced accounting, Ganbajeba (accessed 20 October 2026)
- Accounting services, Legalese Georgia, October 2026 (accessed 20 October 2026)
- Office in Tbilisi, PwC Georgia (accessed 20 October 2026)
Change log
- - Guide published from the Tax Code, SARAS registers, Revenue Service services and published price lists of Georgian accounting firms.