Property tax exemption threshold raised to GEL 100,000
Law No. 1874 was published on September 30, 2026 and took effect the same day. Property of a family whose income for the previous year is GEL 100,000 or less is exempt; the intermediate rate for incomes of GEL 40,000 to 100,000 was abolished. Above the threshold the rate is 0.8% to 1% of market value, set by the municipality. Returns are due by November 2, 2026 and payment by November 16, 2026.
What this changes in the calculation
If family income is up to GEL 100,000, property tax is 0. If it is higher or not stated, the calculation uses 0.8% a year.
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