Legal issues and taxes in Georgia’s real estate

- Understand tax residency and why it matters for buyers and investors.
- Main tax types: personal income, corporate, VAT, municipal and property-related charges.
- Tax treatment of rental income and property sales.
- Special regimes for small businesses and investors.
- Practical steps when buying: check seller status, VAT, contracts.
- How to plan taxes for living in Georgia vs investing.
- Common mistakes and documentation to keep.
- Where to get professional help.

• Who must report rental income and when
• How to formalize a rental agreement
• Which documents and receipts to keep
• How to account for deductible expenses
• Practical payment methods and records
• When to hire an accountant or manager
• Common mistakes and legal risks
• A step-by-step checklist for landlords

A practical overview of the pros and cons of owning Georgian property through a business entity. Guidance for investors, landlords and buyers to choose the right ownership structure.

• Define your investment goal: rental, resale, or residence
• Legal title search and registry checks
• Verify developer, permits and construction quality
• Secure payment methods and clear contracts
• Market research: demand, liquidity and tenant profile
• Property management and insurance
• Tax, currency and exit planning
• Practical local tips and contact options

• Inadequate market and location research
• Skipping legal due diligence
• Ignoring developer and contractor reputation
• Miscalculating returns and running costs
• Skipping technical inspections
• Underestimating taxes and fees
• Currency and financing risks
• Emotional or rushed decisions

A practical guide for landlords and investors in Georgia: legal ways to transfer rental income abroad, document and reporting checklist, payment options and tax considerations.

- Understand tax regimes for individuals and companies
- Decide between personal ownership and a company
- Track and document deductible expenses
- Use depreciation and legitimate deductions
- Choose the right rental form and contract
- Manage short-term rental specifics
- Check double taxation treaties
- Hire a local accountant and keep clear records

A practical guide for foreigners: choose business model, register a company, understand residency and banking, navigate taxes, and pick property for operations.

Article outline:
- Why Batumi attracts commercial investors
- Main commercial property types and benefits
- Financial risks: vacancy, seasonality, costs
- Legal and administrative risks
- How to assess returns and payback timelines
- Practical pre-purchase checks and due diligence
- Managing the asset: owner vs management company
- Investment strategies with examples
- How BuyHome supports investors
- Next steps and contact