Capital gains tax in Georgia 2026

There is no standalone capital gains tax; a gain sourced in Georgia is simply income taxed at 20%.

Sell a home with its land after 2 years — or a vehicle after just 6 months — and the gain is fully exempt.

Sell inside those windows and a reduced 5% applies to that gain instead of 20%.

Gains on foreign assets are foreign-source and therefore untaxed for residents.

At a glance

top rate: 20% (Georgian-source gains generally)
entry band: 5% on residential property and vehicles sold within 2 years
tax year basis: Calendar year 2026
filing deadline: Asset-sale gains outside a business: declare by the 15th of the month after the sale
residency basis: Georgian-source gains only; foreign gains exempt for residents
regime flag: Short holding periods wipe the tax: 2 years for homes, 6 months for vehicles

Disposal	Rate
Residential property with attached land, held more than 2 years	0%
Vehicle held more than 6 months from title registration	0%
Residential property (within 2 years) or vehicle (within 6 months)	5% of the gain
Other personal tangible assets held over 2 years, outside business use	0%
Other Georgian-source gains (short-held or business assets)	20%
Foreign shares, funds and other foreign assets (residents)	0% — foreign-source

Marginal rates apply within each band.

Holding-period exemptions0% after the clock runs
2 years for residential property with land and other personal tangible assets outside business use; just 6 months for vehicles.
Short-hold reduced rate5%
For the same assets sold inside their holding windows — well below the standard 20%.

Residents owe tax on gains from assets located or sourced in Georgia. Foreign-situated assets sit outside the individual tax net entirely.

Non-residents are taxed on Georgian-source gains — typically local real estate — under the same 5%/0%/20% pattern.

Gains from occasional asset sales outside a business are reported monthly: the declaration is due by the 15th of the month following the sale, not with an annual return.
The 2-year exemption makes Georgia unusually friendly to property owners — patience converts a 5% bill into 0%.
A resident selling foreign portfolio investments owes 0% locally; only Georgian-source gains count.
Frequent flipping can look like business activity, pushing gains to the 20% rate — the pattern of sales matters.

I bought my flat 3 years ago and sold it at a profit — what do I owe?

0%. Residential property with its land held for more than 2 years is exempt. Sold within 2 years, the gain would have cost 5%.

What about profits on my foreign brokerage account?

0% in Georgia for residents — gains on foreign assets are foreign-source income and fall outside the territorial system.

Figures: tax year 2026, compiled from public sources. Not tax advice.