Legal issues and taxes in Georgia’s real estate

- Overview of Georgia's tax framework in 2025
- Personal taxes and tax residency rules
- Taxation of rental income and investment property
- Business tax regimes and incentives for investors
- VAT, purchase-related taxes and construction
- Local charges, registration fees and one-off payments
- Special regimes for IT and export companies
- Practical steps to reduce risks and stay compliant
- How BuyHome can help with tax-aware property purchases

A practical, step-by-step guide to opening a café or restaurant in Batumi: market research, choosing location, permits, premises, design, team, finances and marketing with investment-minded advice.

Article outline:
- What tax benefits mean for real estate investors
- Tax residency basics and why it matters
- Benefits when buying and owning property
- Rental income taxation and legal optimization
- Using legal entities and structures
- Regional incentives and projects
- Practical steps: paperwork, advisors, accounting
- Common mistakes and how to avoid them
- Example situations and recommendations
- Contact BuyHome for personalised help

• Why foreigners choose Georgia for company registration
• Choosing legal form (LLC and others)
• Documents foreigners need and options for remote setup
• Step-by-step registration process and timelines
• Taxes, reporting and practical considerations
• Opening a bank account: requirements and tips
• Buying property through a company — pros and cons
• Practical tips to avoid common pitfalls

• Overview of Georgia's tax framework and its goals.
• VAT and how it affects property transactions.
• Personal income tax and tax residency rules.
• Corporate taxation and implications for property investors.
• Taxes, fees, and registration costs when buying real estate.
• Taxation of rental income and short-term rentals.
• Practical steps to reduce tax risks: ownership structure and planning.
• Due diligence checklist before purchase.
• Tips for non-resident buyers and foreign investors.
• How BuyHome can assist with property selection and tax-related questions.

- Decide why you need an individual entrepreneur (rental, services, repairs)
- Compare business forms: individual entrepreneur vs company
- Prepare ID, local address and necessary documents
- Register with the public registry and tax authority
- Open a business bank account and set up bookkeeping
- Choose an appropriate tax regime and compliance plan
- Obtain permits and insurance where required
- Practical tips for foreign investors and property owners
- How BuyHome can support property selection and formalities

• Market research and seasonality in Batumi
• Choose location and hotel type
• Find and acquire property or lease
• Legal permits and business registration
• Renovation, equipment and compliance
• Budgeting and financing options
• Operations: staff, suppliers, systems
• Marketing, sales channels and pricing
• Risk management and exit strategy

Short brief: main risks when investing in Georgian real estate and practical steps to reduce them. Useful for buyers, investors and people moving to Georgia.

A practical guide to the main taxes foreigners may face in Georgia: how residency and source of income matter, taxes on rental and property, VAT, business rules and steps to reduce risks.