How do you declare rental income in Georgia?
A foreign owner who lets a flat in Georgia, the country, and whose tenant does not withhold the tax, declares the rent once a year. The steps are: register with the Revenue Service as a taxpayer, get access to its online portal, join the landlord register if you want the 5% rate, keep a monthly record, then file the annual income tax return and pay before 1 April of the following year, which in practice means by 31 March. Owners who let by the night can instead choose a fixed monthly tax per square metre, applied for in advance and paid quarterly, with no annual return for that activity.
The rates themselves, 5% and 20%, and the conditions for the lower rate are explained in our guide to rental income tax. This page is about the procedure: the forms, the deadlines, paying, and what a non-resident needs to do differently.
Which route applies
| Situation | What you file | When |
|---|---|---|
| Long let to a private person | Annual return, rent at 5% if in the landlord register | Before 1 April of the next year |
| Long let to a company that withholds | Nothing, if the company withheld the tax | Join the register before the first rent is paid |
| Short stays under the fixed tax | Application for the months chosen; no annual return for this income | Before each month; tax paid quarterly |
| Short stays outside the fixed tax | Annual return | Before 1 April of the next year |
| Non-resident, tax withheld at source | No return needed; a return can claim a recalculation | Optional |
Step 1: register as a taxpayer
Georgian citizens use their personal number. A foreigner must apply to the Revenue Service for tax registration once a tax liability arises, and a person who does not live in Georgia can register with a foreign address. The application is made on form I-01 with a passport, either in person at a Revenue Service service centre, through a representative holding a notarised power of attorney, or remotely by video call with remote identification. Registration takes up to 5 working days, and the Revenue Service issues a certificate on form I-03 with a 9-digit identification number, which you will quote on every return and payment.
Step 2: get into the online portal
Returns are filed on the Revenue Service's portal for authorised users, eservices.rs.ge. If you register by video call, your account is activated at the same time; otherwise you request it by video call or on form I-07, and the Revenue Service activates it within 3 working days. The user name and a temporary password arrive by text message, and the password must be changed at the first login.
One condition catches many foreign owners: the rules require a mobile number registered in Georgia for the account, because it is the official channel for codes and notices. An owner without a Georgian SIM card has three options: buy one in their own name on a visit, have an accountant or representative file for them, or file on paper or by registered post, which the Tax Code still allows.
To be added by the team: the partner lawyer to confirm how the Revenue Service handles portal access for a non-resident without a Georgian mobile number in practice.
Step 3: join the landlord register
The 5% rate for letting a home to live in needs an entry in the landlord register. You apply on form VII2-01, giving each property's address and cadastral code, the tenant's name and identification number and the term of the lease. A copy of the lease and proof of ownership are attached only when the tenant is a company or organisation. The Revenue Service decides within 2 working days and confirms the entry; any change, such as a new tenant, needs a new application, and the same form removes the property when you stop letting. Joining the register is separate from taxpayer registration, so you need both.
Timing matters most with a company tenant. The company withholds 5% only if you are already in the register when the rent is paid; the Order's own example shows rent paid on 27 May and registration on 29 May, and 20% withheld. With a private tenant, the entry must be in place before 1 April of the next year for the 5% rate to apply.
Step 4: keep a monthly record
- Each payment received: date, amount, currency and the payer.
- The amount in lari, converted at the official National Bank rate for the date the money arrived, as the Tax Code requires for income in foreign currency.
- The lease, any extension and the deposit terms.
- Bank statements, and platform payout reports for short stays.
- Any statement from a company tenant of the tax it withheld.
The Tax Code requires documents to be kept for at least 3 years after the end of the year they relate to, and the period for assessing tax is also 3 years, extended by 1 year in some cases, so keeping records for 4 years or more is the safe choice.
Step 5: file the annual return
The annual income tax return is the form in Annex II-04 to Order No 996. Rent outside a business goes in its Annex B, where you state the type of income, letting property at 5% or 20% with no expenses taken into account; any rent already taxed at source; the rate; the tax; and the municipality where the flat is. Amounts are calculated in whole lari.
The law sets the deadline as before 1 April of the year after the income was received, and the Revenue Service's 2026 brochure named 31 March 2026 as the last day to file and pay for 2025, specifically including people who let property whose rent was not taxed at source. A written request filed before the deadline can extend the filing date by up to 3 months, but not the payment date. A corrected return filed before the deadline replaces the first one.
Paying the tax
All taxes are paid to a single treasury code, 101001000, with your identification number as the payer's reference; Georgian banks' apps have a treasury payment option for this. A payment counts on the day the money reaches the budget account, and another person may pay on your behalf. We found no official instructions for paying Georgian tax directly from a foreign bank, so most foreign owners pay from a Georgian account or through their accountant. Pay a few days before 31 March to allow for transfer time.
The fixed tax route for short stays
An individual who lets their own home for short stays can pay a fixed monthly amount of GEL 10 for each square metre let, instead of declaring the income, until 1 January 2028, provided they are not voluntarily registered for VAT and turnover from this activity stays within GEL 100,000 in any 12 months. The procedure:
Apply in advance
On form VII-01, with form I-01 if you are not yet registered; the Revenue Service decides within 3 working days and issues a certificate on form VII-02.
Choose the months
The whole year or any months, not necessarily in a row; the area may differ by month.
Pay each quarter
For January to March by 15 April, April to June by 15 July, July to September by 5 October under the Tax Code, and October to December by 15 January.
Change before the month starts
To add, drop or stop months, apply before the month begins.
Once a month has started the tax is not recalculated, even if no guests arrive, and letting a larger area than declared must be reported in advance. For the months under the fixed tax, no income tax return is filed for this activity.
To be added by the team: the partner lawyer to confirm the third-quarter payment date: the Tax Code says 5 October, while Order No 996 says 15 October.
No monthly payments for a private landlord
The Tax Code's quarterly advance payments apply to companies and individual entrepreneurs. An individual who lets a home outside a business pays once, with the annual return, and files no monthly declaration for it. The picture changes if you register as an individual entrepreneur or let through a company; then the business rules apply.
To be added by the team: the partner lawyer to confirm that a non-entrepreneur landlord has no advance payment duty under Article 155.
What changes for a non-resident
You are a Georgian tax resident if you spend at least 183 days in Georgia in any continuous 12 months ending in the tax year; most foreign owners are not. A non-resident's Georgian rent is taxed at the rate in Article 81, so 5% applies to a home let to live in when the conditions are met. When a company tenant withholds the tax, there is nothing to file, though a return can be filed to claim a recalculation. When the tenant is a private person or the rent comes through a platform, the non-resident files the annual return and pays by the same deadline as a resident.
For a credit at home, ask the Revenue Service to confirm the tax you paid. Under Order No 633, a non-resident fills in the first parts of Form No 3 and the tax authority confirms the payment in the last part, answering within 30 calendar days; the form may be in Georgian or English. Our guide to declaring Georgian property at home covers the other side.
To be added by the team: the partner lawyer to confirm that Form No 3 under Order No 633 is still the current procedure after its later amendments.
Penalties and interest
| Breach | Sanction |
|---|---|
| Return filed late, up to 2 months | 5% of the tax due on it |
| Return filed more than 2 months late | 10% of the tax due on it |
| Tax paid late | Interest of 0.05% a day, counting the day of payment |
| Tax understated in a return | 10%, 25% or 50% of the shortfall, depending on its size |
| Breach of the taxpayer registration rules | GEL 500 |
| No answer to a Revenue Service request for documents | GEL 400, then GEL 1,000 |
No late-filing fine applies when the tax due is zero. Interest of 0.05% a day comes to about 18% a year, so paying late is costly even when the amount is small.
Doing it yourself or with an accountant
An owner with one flat, a Georgian SIM and a Georgian bank account can file alone once the forms are familiar, though the portal is mostly in Georgian. An accountant can be given access to file for you under their own login, which avoids sharing passwords. Published prices are rare: one Tbilisi survey from July 2026 found a firm charging GEL 180 a year plus VAT for a standalone annual return. Our guide to finding an accountant in Georgia explains what to ask.
Rent also affects property tax, which individuals declare by 1 November and pay by 15 November when their family income exceeded GEL 100,000 the year before.
The landlord's tax calendar
- When letting starts. Taxpayer registration, portal access, landlord register.
- Every month. Record the rent and its lari value.
- 15 April, 15 July, 5 October, 15 January. Fixed tax for short stays, if chosen.
- 31 March. Last day for the annual return and payment.
- 1 and 15 November. Property tax return and payment, if due.
Risks and exceptions
- Missing the 31 March deadline. Fines and daily interest follow.
- Registering late with a company tenant. 20% is withheld instead of 5%.
- No Georgian phone number. Blocks portal access.
- Fixed tax months not cancelled. The tax stays due without guests.
- Lost records. The Revenue Service can assess tax indirectly.
Frequently asked questions
When is rental income declared in Georgia?
Before 1 April of the following year, so by 31 March.
Does a foreigner need a Georgian tax number?
Yes, the Revenue Service issues a 9-digit number on registration.
Can I register without visiting Georgia?
Yes, by video call or through a representative with a notarised power of attorney.
Do I need a Georgian phone number?
For the online portal, yes; otherwise file on paper or through an accountant.
Do I pay tax monthly on long-term rent?
No, a private landlord pays once a year with the return.
How is the fixed tax for short stays paid?
Quarterly, for the months you chose in advance.
What if I file late?
A fine of 5% of the tax within 2 months, 10% after, plus interest on late payment.
How do I pay the tax?
To treasury code 101001000 with your identification number.
Sources
- Tax Code of Georgia (Articles 4, 34, 66-73, 81, 134, 153, 155, 272-279, 309), Legislative Herald of Georgia (accessed 20 October 2026)
- Minister of Finance Order No 996 on tax administration, consolidated text, Legislative Herald of Georgia (accessed 20 October 2026)
- Annual income tax return brochure, 2026, Revenue Service of Georgia (accessed 20 October 2026)
- Revenue Service on the 31 March deadline and the treasury code, Sputnik Georgia, 24 March 2026 (accessed 20 October 2026)
- Video instructions, Revenue Service of Georgia (accessed 20 October 2026)
- Georgia: information on tax identification numbers, OECD (accessed 20 October 2026)
- Minister of Finance Order No 633 of 28 December 2011, Legislative Herald of Georgia (accessed 20 October 2026)
- How to register and log in to rs.ge as a foreigner, Gegidze (accessed 20 October 2026)
- How to pay taxes to the treasury, ExpatHub.GE (accessed 20 October 2026)
- Accounting services cost in Georgia, TbilisiExperts, July 2026 (accessed 20 October 2026)
- Tax calendar for individuals, Revenue Service of Georgia (accessed 20 October 2026)
Change log
- - Guide published from the Tax Code, Minister of Finance Orders No 996 and No 633, the Revenue Service 2026 brochure and announcement, and published accountant prices.