GeorgiaLaws

VAT exemption on property sales extended to 2033

Law No. 1888 was adopted on October 15, 2026 and took effect on October 16, 2026. Supplies of real estate and related construction works are exempt from VAT until January 1, 2033 (Tax Code, art. 309, para. 79).

What this changes in the calculation

No change to the calculator: 18% VAT is not built into new-build prices.

Effective since October 16, 2026

Source: Matsne (Legislative Herald of Georgia)
Status: verified
Published: October 24, 2026

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