Every cost around a purchase, on one table
| Cost | Amount | When it applies | Source |
|---|---|---|---|
| Transfer tax or stamp duty | None | Never | MB Legal, Chambers 2026 |
| Public Registry fee | GEL 150 standard (up to 4 working days); GEL 270 next day; GEL 350 same day | Every purchase; the seller's cost by default unless the contract says otherwise | Registry fee table; Civil Code Art. 479 |
| Preliminary ownership right | The standard registration fee; free only in the occupied territories | Off-plan purchases where it is registered | Registry fee table |
| Cadastral plan | GEL 7 (1 working day) or 26 (same day) | When a plan is needed | Registry fee table |
| VAT | 18% of the price | Only where the seller is VAT-registered and sells in business capacity; developer prices usually include it | MB Legal, Chambers 2026 |
| Notary certification of the contract | Sliding scale by value, from 3% on very small sums down to 0.05%, capped at GEL 10,000 | If the contract is notarised, and where a party acts under a foreign power of attorney | Government Resolution No 507, Art. 23 |
| Power of attorney certified in Georgia | GEL 18 from an individual, GEL 30 from a company | If the power is made at a Georgian notary | Resolution No 507, Art. 31 |
| Translation certified by a notary | GEL 6 per signature on a one-page document, down to GEL 2 on long ones, plus the translator's fee | Any document not in Georgian | Resolution No 507, Art. 31 |
| Valuation by an accredited assessor | Set by the assessor | For a residence permit, or before a large purchase | Law on the Legal Status of Aliens, Art. 15(j) |
| Bank escrow | For example 0.2%, minimum GEL 100 (Terabank) | If you use one | Terabank |
| Residence permit fee | GEL 300, 450 or 600 per application | If you apply | Public Service Development Agency |
| Annual property tax | 0.8% to 1% of market value (0.8% in Tbilisi and Batumi) | Only above GEL 100,000 of family income for the prior year | Tax Code, Arts. 202 and 206 |
| Tax on rent | 5% of rent received, no deductions | Residential property let for living in | Tax Code, Art. 81(2) |
| Tax on a sale | 5% of the gain if sold within 2 years; exempt after more than 2 years | Residential apartment or house with its land, sold by an individual | Tax Code, Arts. 81(3) and 82(1)(f.a) |
Method. The table lists only costs set by a law, a government tariff or a published price, with the source for each; costs set by the market, such as a lawyer's, translator's, agent's or assessor's fee, are named but not given a figure. Amounts are in lari where the tariff is in lari. Tax lines summarise the Tax Code for individuals and are being reviewed by our accountant. Checked on 12 October 2026.
Why are these costs "hidden"?
None of them is secret. They are hidden in the sense that they are not on the price tag and are paid to different people at different moments: the registry at filing, the notary at signing, a translator weeks earlier, the tax authority a year later. A buyer who compares two apartments on price alone compares two incomplete numbers. The costs that matter most for the comparison are not the fixed tariffs, which are small, but the ones that change with the deal: VAT on a developer's price that excludes it, an agent's percentage, the fit-out of an unfinished flat, and the ongoing charges of the building.
Georgia's fixed purchase costs are low by international standards because there is no transfer tax and the registration fee is a flat amount. That is a real advantage, and it also means the variable items carry more weight in the total than buyers expect.
How much does a notary cost on a typical flat?
The notary's fee for certifying a two-sided transaction is set by Government Resolution No 507 as a sliding scale on the transaction's value in lari. For values between GEL 100,001 and GEL 500,000, it is GEL 362.50 plus 0.2% of the amount above GEL 100,000; the fee never exceeds GEL 10,000. A notary is not required for every sale, but is part of every deal in which a party acts under a power of attorney issued abroad, and many buyers use one anyway.
| Price | Value in lari | Notary fee | In dollars |
|---|---|---|---|
| $75,000 | GEL 196,800 | GEL 556 | about $212 |
| $100,000 | GEL 262,400 | GEL 687 | about $262 |
| $160,000 | GEL 419,840 | GEL 1,002 | about $382 |
Who pays the notary is a matter for the contract. The Civil Code puts the costs of executing the sale and registering it on the seller unless the contract says otherwise (Article 479), so if you are asked to pay them, it should be because you agreed to.
A worked example: what a $100,000 flat really costs
Take a resale flat at $100,000, bought by a buyer abroad through a representative, with standard registration, a lawyer's check and a modest fit-out. The fixed items come from the table; the market items are illustrative inputs, not our prices or market averages.
| Item | Amount | Type |
|---|---|---|
| Registry fee, standard | GEL 150, about $57 | Fixed, if the contract makes it yours |
| Notary certification of the contract | GEL 687, about $262 | Fixed scale, if the contract makes it yours |
| Lawyer's check | $600 | Illustrative |
| Power of attorney abroad, apostille, translation | $300 | Illustrative |
| Bank transfer fees | $50 | Illustrative |
| Fit-out and furniture | $8,000 | Illustrative |
| Total on top of the price | about $9,269 |
Without the fit-out, the costs on top of the price come to about $1,269, or roughly 1.3% of the price. With the fit-out, the total is about 9.3%. The lesson repeats across most purchases: the transaction costs are small, and the cost of making the flat usable is what moves the total. Our buying cost calculator lets you replace every illustrative line with your own quotes.
What does owning the flat cost each year?
Three kinds of cost follow you after the purchase. The first is tax: property tax reaches individuals only if their family earned more than GEL 100,000 in the preceding year, and then costs 0.8% to 1% of the property's market value, a threshold raised from GEL 40,000 on 30 September 2026; letting a home to people who live in it costs 5% of the rent you collect; and a gain on a sale within two years is taxed at 5%, while a sale after more than two years is exempt. These lines are summarised from the Tax Code and are under review by our accountant; the guide to money and taxes covers them in detail.
The second is the building: the contribution to the owners' association or management company, and any extra charges for repairs to common parts. These vary from building to building and are set by the building, not by law, so ask for the current amount and the last year's statements before you buy. The third is the flat itself: utilities, insurance if you choose it, and a reserve for repairs and replacing furniture, which our rental yield calculator treats as a percentage of the rent.
To be added by the team: typical monthly building charges and utility costs for a two-bedroom flat in Tbilisi and Batumi, from published or documented sources, to replace the "ask the building" advice with dated figures.
Risks and exceptions
- VAT on top. A developer price that excludes VAT is 18% higher than it looks; confirm in writing.
- Costs assigned by the contract. The default under Article 479 puts registration costs on the seller; a contract can move them to you.
- An agent's percentage. On a large price, a small percentage is the largest single transaction cost.
- The fit-out. An unfinished or tired flat can cost more to make usable than all the other costs together.
- Tax at the end. A sale within two years is taxed on the gain; plan the holding period.
Frequently asked questions
Is there a property transfer tax in Georgia?
No. The fixed costs of a transfer are the registry fee and, where used, the notary's fee.
Do I have to use a notary?
Not for every sale. A notary certifies the deal when a party acts under a power of attorney issued abroad, and many buyers choose one in any case.
Who normally pays the registry fee?
The contract decides. If it is silent, Article 479 of the Civil Code makes them the seller's.
Do foreigners pay more than Georgians?
The tariffs and taxes in this table do not depend on nationality. Tax residence, not citizenship, decides how some taxes apply.
Is the annual property tax charged on every flat?
No. An individual pays it only if the household's income for the prior year was over GEL 100,000.
What does a residence permit add?
The agency's fee of GEL 300, 450 or 600 per application, the valuation and any translations; the permit itself does not change the purchase costs.
The costs to avoid entirely are in 15 mistakes foreigners make.
Sources
- Immovable property registration: fees and terms, National Agency of Public Registry (accessed 11 October 2026)
- Government Resolution No 507 on tariffs for notarial acts (Articles 23 and 31), consolidated 30 May 2022, Legislative Herald of Georgia (accessed 12 October 2026)
- Civil Code of Georgia (Article 479), consolidated 25 June 2026, Legislative Herald of Georgia (accessed 12 October 2026)
- Tax Code of Georgia (Articles 81, 82, 202 and 206), Legislative Herald of Georgia (accessed 12 October 2026)
- Real Estate 2026: Georgia, MB Legal for Chambers and Partners (accessed 11 October 2026)
- Escrow service, Terabank (accessed 12 October 2026)
- Migration and residence permits: fees and terms, Public Service Development Agency (accessed 12 October 2026)
- Lari strengthens in July too, GBC, 4 August 2026, citing official rates of the National Bank of Georgia (accessed 12 October 2026)
Change log
- - Data page published from the registry's fee table, the notarial tariff (Resolution No 507), the Civil Code and the Tax Code; tax lines under accountant review.