Inheritance tax in Georgia 2026

Georgia has no inheritance or estate tax as such — transfers are handled inside the income tax.

Spouses, children, parents, grandchildren, siblings, nieces and nephews inherit and receive gifts completely tax-free.

More distant relatives — third and fourth line — are exempt up to GEL 150,000, then taxed at 20% on the excess.

Gifts from non-relatives are tax-free up to GEL 1,000 a year, with 20% above.

At a glance

top rate: 20% on non-exempt transfers
entry band: 0% for first- and second-line relatives, without limit
tax year basis: Calendar year 2026
filing deadline: Declared with the annual return, by 31 March of the following year
residency basis: Applies to property received by Georgian-resident individuals
regime flag: GEL 150,000 exemption for distant relatives

Recipient	Treatment
First and second line: spouse, child, parent, grandchild, great-grandchild, sibling, niece, nephew	Fully exempt
Third and fourth line: grandparents, great-grandparents, uncles, aunts	Exempt up to GEL 150,000; 20% above
Non-relatives — gifts	Exempt up to GEL 1,000 a year; 20% above

Marginal rates apply within each band.

Close-family exemptionUnlimited
First- and second-line relatives pay nothing regardless of the amount.
Distant-relative exemptionGEL 150,000
Third- and fourth-line heirs pay 20% only on value above this.
Non-relative gift exemptionGEL 1,000 a year
Above it, the recipient pays 20% as ordinary income.

The rules bite on the recipient's side: a Georgian-resident heir or donee applies the exemptions above to what they receive.

Non-residents inheriting Georgian assets face the same recipient-side income tax framework on Georgian-source transfers.

There is no probate-style estate duty, no rate ladder by estate size and no charge on the deceased's side.
An annual property tax applies to households with family income above GEL 40,000 — it covers real estate and vehicles at municipal rates — 0.05%-0.2% of market value where family income is GEL 40,000-100,000 and 0.8%-1% above GEL 100,000 — so inherited property can carry a small yearly cost.
An aunt or uncle inheriting GEL 400,000 pays 20% on 250,000 — GEL 50,000 — while a child inheriting the same amount pays nothing. Cousins sit outside the heir lines entirely, so a cousin gets only the GEL 1,000 non-relative exemption.
Property received through inheritance is valued at market value for the exemption thresholds.

My parents are leaving me their Tbilisi apartment — what tax applies?

None — 0%. Children are first-line heirs and inherit fully exempt, whatever the value.

An uncle left me GEL 200,000 — what do I owe?

20% on the amount above the GEL 150,000 exemption: 20% of 50,000, so GEL 10,000.

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