Service Guides
Property Taxes in Georgia: Owning and Selling
Property tax in Georgia for individuals: GEL 40,000 threshold, 0.05–1% rates, payment by 15 November. Tax on selling a home: 0% after two years, else 5%.
Practical, up-to-date material on company registration, taxation, banking, immigration and life in Georgia, written by the team that handles these cases every day.
Property tax in Georgia for individuals: GEL 40,000 threshold, 0.05–1% rates, payment by 15 November. Tax on selling a home: 0% after two years, else 5%.
How to buy a flat in Georgia with a mortgage, pledge or seizure on it without losing money: payment order, mortgage release and Public Registry steps.
Late filing penalty in Georgia: 5% of the tax per month, 10% after two months, no fine when the tax due is zero. Plus 0.05% daily interest and understatement fines.
International company status in Georgia: 5% profit tax, 5% on salaries, dividends untaxed at source. Conditions, permitted activities, how to apply.
Legal due diligence on property in Georgia: what a Public Registry extract shows, which encumbrances it misses and how to find them before the deal.
Every Georgian filing deadline: monthly returns by the 15th, the personal annual return by 1 April, financial statements by 1 October, VAT, and late filing penalties.
What to check when picking an accountant in Georgia: the SARAS register, liability insurance, scope of service, who owns the filing deadline, and questions to ask first.
Georgia's Special Trading Company status: profit tax exemption on re-export of foreign goods, who grants it, the conditions, and how it differs from a Free Industrial Zone.
From 1 March 2026 the property threshold for a Georgian residence permit rose to USD 150,000. Who values the property, what happens to existing permits, and renewal.
Remote property transactions in Georgia: power of attorney via consulate or with apostille, translation, Public Registry filing, timelines, and the real risks.
What legal due diligence means when buying property or a company in Georgia, what risks get checked, and why it isn't legally required but is essential in practice.
A Georgian LLC files its profit tax return monthly by the 15th, even with zero turnover. What to report, when tax actually arises, and what late filing costs.
Step-by-step guide to what to do right after registering an LLC in Georgia: rs.ge tax account, opening a bank account, VAT registration, licenses, and declarations.
How Georgia's Estonian-model profit tax works: 15% only on distributed profit, 0% on retained earnings, 5% dividend withholding. Compared to the 1% small business status.
Registering a residential address in Georgia: who must do it, what documents are needed, deadlines, and where to apply. Plus how it differs from an LLC's legal address.
How to register a trademark in Georgia through Sakpatenti: stages, timelines, official fees, the 10 working day accelerated route and the 20% online filing discount.
VASP in Georgia: who must register with the National Bank, requirements on legal form, office and staff, and the filing process. An honest look at the entry barrier.
Business structures in Georgia compared: individual entrepreneur, LLC, JSC and NCO. Capital, liability and tax statuses, with a table and guidance on choosing.
Georgia Virtual Zone status: 0% corporate profit tax instead of 15%, 5% on dividends. Who qualifies, the requirements, and how to obtain the certificate.
Open a Georgian bank account without visiting Georgia: power of attorney, KYC requirements, apostille, bank comparison (TBC, BOG, Liberty). Timeline: 2–4 weeks.
Georgia Small Business Status: 1% tax on turnover up to 500,000 GEL per year. Who qualifies, how to register, excluded activities, and 2026 work permit requirements.
Complete guide to VAT in Georgia 2026. 18% rate, registration thresholds, input and reverse VAT, optimization through special statuses. Examples for IEs and companies. Free consultation.
Register a company in Georgia in 1-2 days. LLC, individual entrepreneur, JSC. Cost, documents, timeline, and remote process. Full legal support from Legalese Georgia.
Types of Georgian residence permits in 2026, required documents, processing times, and fees. Which option fits your situation: property, business, marriage, or employment.
Step-by-step guide to filing a tax return for a sole proprietor (IE) in Georgia through the Revenue Service portal rs.ge. Small business status and general regime explained.
Closing an individual entrepreneur in Georgia: a one-day filing at the House of Justice plus tax deregistration. What changes for foreign sole traders in 2026.
Step-by-step guide to registering as an Individual Entrepreneur in Georgia. Documents, fees, tax regimes, remote registration via notary.
Tax residency in Georgia: the 183-day rule and HNWI status. 2026 HNWI criteria: assets from GEL 3M, USD 500k in Georgia. The Revenue Service decides in 7 days.
Georgia tax system 2026: rates for LLC, IE, and individuals. Estonian model, Virtual Zone, special regimes. How to pay taxes correctly.
A corporate account at a Georgian bank, opened remotely: BEPS substance requirements, the document package, reasons for refusal and what to do. TBC, BOG, Credo.
Comparing TBC Bank, Bank of Georgia, and Credo Bank for foreigners: account opening, cards, transfers, and mobile banking. Which one suits you best in 2026.
Apostille: when it is required and when a notarized copy is sufficient. How to get an apostille at the House of Justice in Georgia, processing time and procedure.
SDA (Service Development Agency) in Georgia: what services it offers, addresses, how to book an appointment, and how it differs from the House of Justice.
Is medical insurance required to enter Georgia? Where to buy a policy and how much it costs, for tourists and those relocating.
Maximum visa-free stay in Georgia for Russian, Ukrainian, EU, and US citizens in 2026. What to do when the period ends and when to apply for a residence permit.
What documents are needed to cross into Georgia: passport, insurance, customs declaration. Up to date for Russian, Ukrainian, and CIS nationals.
Countries that can enter Georgia visa-free in 2026. Who needs a visa and how to apply. Visa-free period for Russians, Ukrainians, EU and US citizens.
Everything about relocating to Georgia in 2026: documents, housing, banking, registration, healthcare, schools. What to do before and after you arrive.
Overview of real estate and rental prices in Tbilisi by district in 2026. What foreigners need to know before buying property in Georgia.
International schools in Tbilisi, Georgian state schools, and universities for expat children: how to enroll, what documents are required.
Overview of the best Tbilisi neighborhoods for relocation: Vera, Vake, Saburtalo, Mtatsminda, Chugureti. Pros and cons of each for expats.
Addresses for the House of Justice, SDA, Revenue Service, Sakpatenti, and other government offices in Tbilisi that foreigners and businesses need most.
The House of Justice in Georgia handles business registration, residence permits, apostilles, notarial services, and more. Where it is, how to prepare documents, and why working with a lawyer matters.
Our partner David Gugava participated in the international legal congress LawSpring-2025 and presented on the recognition of foreign court judgments in Georgia.
Georgia has become the top destination for couples looking for a quick, trouble-free way to get married. Unlike many countries that require long waits and complex processes, Georgi…
LLC, IE, Virtual Zone, International Company status, dividend tax, the Estonian model.
Visas, residence permits, citizenship paths, work and study permits, family reunification.
Personal and corporate accounts at TBC, Bank of Georgia and Liberty Bank. Payment systems.
Property purchase, ownership rights for foreigners, due diligence and rental contracts.
Bookkeeping requirements, VAT, payroll, pension contributions, monthly reporting.
Recent changes in legislation, tax-rate updates, government deadlines and notices.
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