Georgia personal property tax in 2026: the GEL 100,000 test, rates and deadlines

Georgia’s 30 September 2026 amendment changes the rules for individual property tax returns due in 2026. For a natural person, taxable property other than land is exempt when the person’s family income in the preceding calendar year did not exceed GEL 100,000. The same amendment sets a 0.8%–1% annual rate on taxable property other than land, measured against its market value at the end of the previous calendar year. The law applies to property tax that must be declared in 2026 and took effect on publication.

What changed for the 2026 return

The relevant year is easy to mix up. A 2026 return reports the tax position for the 2026 tax year, but the exemption test looks to family income received during 2025. GEL 100,000 is included: the law says income must not exceed that amount. If the test is met, the exemption covers the individual’s taxable property other than land. It does not, by itself, exempt land.

For non-land taxable property, the amended Code now gives a rate range of 0.8% to 1% of market value at the end of the previous calendar year. Property tax is a local tax introduced by a municipality within the limits set by the Tax Code, so the applicable municipal act and the property's location matter. The statutory range is not a bill estimate: the tax authority calculates an individual's liability from the return, and the result depends on the property's tax classification, value, ownership period and any other applicable exemption.

Which assets can be taxable?

The Code's list for an individual includes owned real estate, including unfinished construction or a building or structure, and specified transport such as yachts, helicopters, aircraft and certain motor cars. Separate rules address property leased from a non-resident and assets used in economic activity. Not every item of personal belongings is automatically within this list; check the legal category and ownership or use facts for each asset.

The income test is based on a defined family

The Tax Code’s definition is more specific than an everyday idea of household. It lists the person, spouse, minor children and stepchildren, parents, children and stepchildren, siblings, grandparents and grandchildren who permanently live together while maintaining a common household. The taxpayer defines the qualifying circle of people from those listed in the Code. If relatives live separately, a family member has more than one home, or household arrangements changed during 2025, do not assume the answer from a simple household registration or relationship label; check the facts against the statutory definition.

The Code describes family income broadly, including income from economic activity, salary and other income, even where an income-tax benefit applies. It also lists specific exclusions, such as certain gifts or inherited property between family members and certain long-held residential-property sales. Small-business, market-trading and other special income have calculation rules. Keep records for all income sources and have unusual items classified under the current Code instead of assuming that only salary or taxable income counts.

Land follows separate rules

The GEL 100,000 exemption and the new 0.8%–1% rate expressly concern taxable property other than land. Land is assessed under separate provisions, which distinguish agricultural, non-agricultural and forest land and set rates using land type, area, location and the relevant municipal rules. The Code also contains land-specific exemptions. Therefore, neither the new family-income exemption nor the fact that land is excluded from the non-land rate answers whether a particular parcel is taxable. Confirm its registered category, use, area, location and any exemption before filing.

2026 filing and payment dates

The Revenue Service’s notice for the 2026 campaign states that an individual’s property-tax return is due by 2 November 2026 and payment by 16 November 2026. The ordinary statutory dates are 1 November for filing and 15 November for payment; because both fall on a Sunday in 2026, the Tax Code’s next-business-day rule moves the deadlines to Monday. Check your Revenue Service account for any assessment or notice, and do not treat the extension as permission to delay collecting documents.

Some individuals may not need to submit a new return if the Code’s conditions for an existing assessment or no tax liability apply. In particular, a prior return or tax assessment can affect whether the tax authority carries forward an assessment. A person who previously filed but now believes no liability remains may have to notify the authority by the deadline in the form prescribed by the Finance Minister. Do not assume that the new exemption automatically removes an old assessment or that no action is needed; check the account and the applicable filing procedure.

If you live abroad or are not a Georgian resident

The Code’s property-tax payer rule includes a natural person who owns specified real estate in Georgia. Residence, citizenship, the property’s use and the ownership facts can affect how the rules apply, but a foreign or non-resident owner should not assume that living abroad removes a Georgian property-tax obligation. The family-income exemption is a separate test: establish whose income counts under the statutory family definition and how relevant income is treated. A tax treaty should not be assumed to cancel property tax without checking the specific treaty and tax provisions.

A practical document checklist

• List each Georgian property and parcel, ownership share, acquisition or disposal date, and registered land category.
• Collect 2025 income records for each person who may fall within the Tax Code’s family definition, including business and non-salary income.
• Keep valuation or market-value evidence for non-land assets as of 31 December 2025, and records of the period each asset was owned.
• Review municipal rules for the property’s location, land-specific rates and exemptions, prior returns, Revenue Service assessments and account notices.
• Save the submitted return, supporting documents, payment confirmation and any message sent to the Revenue Service.

Example: if the relevant family’s 2025 income is exactly GEL 100,000, the threshold is met for the exemption on taxable property other than land. That does not settle land tax, another person’s separate filing duty, classification questions or whether a filing/notification step is still required. If family income exceeds the threshold, it does not by itself calculate the bill: the applicable local rate, taxable value, ownership period and other statutory provisions still have to be checked.

This overview reflects the enacted amendment and official materials checked on 7 October 2026. Tax liability depends on individual facts and the current municipal rules. It is general information, not individual tax or legal advice.