Georgia’s Revenue Service has reminded citizens of changes to property tax rules. Individuals whose 2025 income did not exceed GEL 100,000 and who do not own taxable land are not required to file a property tax declaration in 2026.
For taxpayers who reported income between GEL 40,000 and GEL 100,000 in their 2025 declarations, the Revenue Service will automatically transfer the relevant data, eliminating the need for an additional application. Property tax will be automatically assessed only on land, while no tax will be charged on other taxable property.
The deadline for paying property and land taxes is November 16. Payments should be made using the unified Treasury code 10 100 1000.
