Taxes and costs
This is general information, not individual legal or tax advice. Rules and fees may change: before a transaction, check the primary sources and consult a specialist about your circumstances.
An individual's property, other than land, is exempt if the family's income in the preceding year does not exceed GEL 40,000. Where tax is due, the rate depends on family income and the market value of taxable property: 0.05–0.2% for income up to GEL 100,000 and 0.8–1% for income of GEL 100,000 or more.
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