Georgia’s GEL 100,000 property-tax exemption is now in force for the 2026 filing cycle

Georgia has moved from legislation to implementation on the new personal property-tax threshold. Parliament adopted the amendment on 30 September, and the Revenue Service later clarified that it took effect on 1 October 2026 for property tax that must be declared in the 2026 cycle. Individuals whose household income in 2025 did not exceed GEL 100,000 are exempt from filing a property-tax return and from paying tax on taxable property, excluding land.

The previous exemption threshold was GEL 40,000. The tax authority said the 2026 declaration deadline is 2 November because 1 November falls on a non-working day. Parliament estimated that about 81,000 families would benefit.

For property buyers and investors, the practical point is that the threshold is based on household income rather than the value of a specific apartment alone. Land remains outside this exemption, and households above the threshold still need to check their filing and payment position under the tax code.