What is the Public Registry fee, in GEL, to register a change of property right in 4 working days?

What is the Public Registry fee, in GEL, for same-day registration of a property right?

How much more, in GEL, does same-day registration cost than the 1-working-day option?

Is there a transfer tax or stamp duty when buying property in Georgia?

1. Yes, 10% of the price
2. Yes, 4% for foreigners only
3. No
4. Yes, 1% paid to the agent

An individual sells a residential flat 18 months after buying it, with a gain of 20,000 USD. At 5%, what is the tax, in USD?

An individual sells a residential flat 3 years after buying it, with a gain of 25,000 USD. What is the tax on the gain, in USD?

A commercial property is sold within 2 years with a gain of 30,000 USD. At the 20% rate, what is the tax, in USD?

An owner lets a flat for 800 USD a month and uses the 5% residential rental regime. What is the yearly tax, in USD?

The same owner (9,600 USD a year in rent) does not use the 5% regime and pays 20% instead. How much more tax does he pay per year, in USD?

A resale flat sells for 150,000 USD with a 3% commission. What is the commission, in USD?

A buyer-side fee is 2.5% with a minimum of 7,500 GEL (plus VAT). On a 250,000 GEL purchase, what fee applies before VAT, in GEL?

With the same 2.5% buyer-side fee and 7,500 GEL minimum, what is the fee on a 400,000 GEL purchase, before VAT, in GEL?

A tenant rents a Tbilisi flat at 1,200 USD a month. The agency charges 50% of one month's rent. What is the fee, in USD?

An individual entrepreneur in an eligible activity has 300,000 GEL turnover under Small Business Status (1% up to 500,000 GEL). What is the tax, in GEL?

An eligible IE has 700,000 GEL turnover. The rate is 1% up to 500,000 GEL and 3% on the part from 500,000 to 1,000,000 GEL. What is the tax, in GEL?

Above what turnover is Small Business Status lost?

1. 100,000 GEL
2. 1,000,000 GEL
3. 500,000 GEL
4. There is no limit

A business keeps advertising prices in a foreign currency after a warning. What penalty follows under the GEL pricing rule?

1. Nothing, the rule is only advice
2. Closure of the business on the first breach
3. A 1% tax on sales
4. 1,000 GEL, then 5,000 GEL for a further breach

Since 1 January 2026, foreign visitors must hold travel medical insurance. What is the minimum cover, in GEL?

In which currency must businesses advertise prices in Georgia since July 2017?

1. USD
2. EUR
3. GEL (lari)
4. Any currency the seller chooses

A completed flat is listed at 100,000 USD. A similar off-plan unit is offered at a 25% discount. What is the off-plan price, in USD?

A Batumi flat costs 90,000 USD. At the 2025 gross yield of 7.4%, what yearly gross rent should it bring, in USD?

An individual's household income is under 40,000 GEL a year. What do sources say about his annual property tax?

1. He pays 1%
2. He pays 5%
3. Foreigners always pay 2%
4. He is exempt, though sources differ on the higher bands, so check with the Revenue Service