Property Tax  in 2025 The Most Common Source of Confusion in Georgia
Are you aware that the 40,000 GEL income threshold does not exempt you from land tax? Understand who is liable for property tax, how it is determined for incomes between 40,000 and 100,000 GEL, and what penalties you face for late declarations—a complete lawyer's analysis and practical advice.

Individual property tax has recently become the most pressing and, simultaneously, the most confusing topic.

The buzz is peaking because the deadline for filing the declaration—November 1st—has already passed.
Many citizens misunderstand the law. The most common mistake relates to the 40,000 GEL threshold.
As a law office specializing in tax matters, we offer a complete and accurate explanation.

The Fatal Mistake: Why the 40,000 GEL Threshold Doesn't Exempt You from Land Tax

According to the law, property tax is divided into two parts:
1. Non-Agricultural Land Plots
* This is always taxed, regardless of your income amount.
* The 40,000 GEL exemption does not apply to this.

2. Buildings, Structures, and Movable Property (Apartment, House, Garage, Automobile, etc.)
* This is where the income threshold applies.
* If your family's income is less than 40,000 GEL—you are exempt from tax on this property.

Conclusion:
If you only own an apartment and your income is 30,000 GEL, you are not liable for any tax.
But if you own land, you are obligated to pay the tax on the land only.

Scenario 1: 0–40,000 GEL

* Buildings & Movable Property: You are not liable for tax.
* Land: You must pay tax on non-agricultural land.

Scenario 2: 40,001–100,000 GEL

* Buildings & Movable Property: Taxed at a rate of 0.05%–0.2%.
* Land: Non-agricultural land is taxed at the standard rate.

Scenario 3: Over 100,000 GEL

* Buildings & Movable Property: Taxed at a rate of 0.8%–1%.
* Land: Non-agricultural land is taxed at the standard rate.

The Deadline Has Passed! What to Do Now?

* November 1st – The final deadline for filing the declaration.
* November 15th – The final deadline for payment.
Penalties:
* Late Declaration → 5% of the payable amount.
* Late Payment → 0.05% per day.
* Tax Lien → Risk of your property being seized.

How a Lawyer Can Help?

If you have already missed the deadline, it is best to resolve the issue proactively.
Recommendation:
1. Legal consultation and income analysis;
2. Preparation and filing of the declaration;
Remember, a professional legal assessment will help you avoid financial and legal risks.