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Rental income tax calculator

Tax on rent from a flat, house or office in Georgia: 5% for homes rented to live in, 20% otherwise. Rates for 2026.

₾
What is the property used for?
₾

Repairs, utilities you pay and similar costs. Used for the 20% route; the 5% rate allows no deductions.

Rent this year
18,000.00
Income tax (5%)
−900.00
Rent after tax
17,100.00 ₾
Per month after tax 1,425.00
Tax per month 75.00

Deducting expenses instead (20% of rent minus expenses) would cost ₾

Declare the rent and pay the tax by 1 April of the following year, unless your tenant is a company that withholds it.

Rates for 2026 · last checked October 23, 2026
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Rates and sources

  • Residential property rented for living: 5% of the rent, with no deductions. Otherwise 20% of rent minus expenses.
  • Landlords using the 5% rate should register with the Revenue Service’s registry of landlords; not registering can be fined 100 ₾.
  • When the tenant is a company, it withholds the tax from the rent — at 5% only if you are in the registry.

For information only. The law and the Revenue Service of Georgia decide; your payslip can differ, for example if you have a tax exemption. Found a mistake? Use “Report an error” above.

How rental income is taxed

An individual who rents out a home for people to live in pays 5% of the rent in income tax, with no deductions. This applies whether the tenant is a person, a company or an organisation.

For any other use — an office, a shop, a warehouse — or if you choose to deduct your expenses, the standard 20% of rent minus expenses applies.

Examples

  • A flat rented for 1,500 ₾ a month all year: 18,000 ₾ of rent, 5% = 900 ₾ tax, leaving 1,425 ₾ a month.
  • The same flat for six months, with 3,000 ₾ of expenses: 9,000 ₾ of rent, 5% = 450 ₾. Deducting expenses instead would cost 20% × 6,000 = 1,200 ₾, so the 5% rate is better.
  • An office for 2,000 ₾ a month with 4,000 ₾ of yearly expenses: 20% × (24,000 − 4,000) = 4,000 ₾.

Registration and company tenants

To use the 5% rate, landlords should submit an application to the Revenue Service to be entered in its registry of landlords. If the tenant is a company, it withholds the tax at the source when paying the rent — at 5% only if your details are in the registry, otherwise at 20%. When you rent to a private person, you declare the rent yourself by 1 April of the next year.

Frequently asked questions

What is the tax on renting out a flat in Georgia?

5% of the rent, if the flat or house is rented for people to live in and you don't deduct expenses. Other property, such as offices or shops, is taxed at 20% of rent minus expenses.

When do I pay?

Declare the rent and pay the tax by 1 April of the following year. If your tenant is a company, it withholds the tax from the rent instead.

Do I need to register?

Landlords using the 5% rate should file an application with the Revenue Service to be entered in the registry of landlords. Not filing can be fined 100 ₾, and a company tenant may only withhold 5% if you are in the registry.

Can I deduct repairs and other costs?

Not with the 5% rate. You can instead pay 20% of rent minus expenses, which is cheaper only when expenses exceed three quarters of the rent. Enter your expenses to compare.

Is renting to tourists by the day the same?

Short-term rentals can be treated differently, for example as a business activity. Check your situation with the Revenue Service.

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