Gift & Sales Tax in Georgia
Is income tax due on your gift, inheritance or sale? Answer a few questions – based on the official questionnaire of the Georgian Revenue Service (rs.ge).
Gift & Inheritance
Tax-free allowances by family relationship
Heirs 1st & 2nd order
Spouse, children, grandchildren, parents, siblings, nieces/nephews
0%
Unlimited tax-free
Heirs 3rd & 4th order
Grandparents, uncles, aunts – tax payable over 2 years
20% above
Up to 150,000 GEL/year
Employees (from employer)
Treated as salary – withholding tax by the employer
20%
No allowance
Other private individuals
Depending on the case, withholding tax or annual return
20% above
Up to 1,000 GEL/year
Sale of Assets
Holding periods determine tax exemption
Apartment / house with land
Tax-free after more than 2 years of ownership, otherwise 5% on the gain
0% / 5%
Holding period > 2 years
Motor vehicle
Tax-free after more than 6 months from registration, otherwise 5% on the gain
0% / 5%
Holding period > 6 months
Land, shares, other
Tax-free after more than 2 years (without commercial use), otherwise taxable
0% / 5–20%
Holding period > 2 years
The tax rate applies to the capital gain (sale price minus acquisition price), not to the full sale price.
Your case in detail
Answer the questions – the result matches the official rs.ge questionnaire.
Note: This questionnaire reproduces the official calculator of the Georgian Revenue Service (rs.ge/propertygift) in translation (as of July 2026, applies to tax years from 2024). The official questionnaire is in beta and does not cover cases involving business activity. All information without guarantee – not tax advice. In individual cases we recommend consulting a Georgian tax advisor.
