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Taxes

Georgia — Tax: Wealth Tax

Georgia charges property tax on assets for resident families with annual income above GEL 40,000, charges land tax due 15 November, and has a mandatory pension scheme.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Georgia, Individual, Other taxesLast reviewed: 2026-10-23

Key facts

  • Property tax (except land) applies to resident individuals whose annual family income exceeds GEL 40,000, covering immovable property, yachts, aircraft and, from 2018, cars.
  • Land tax is paid on land owned as of 1 April of the tax year, with payment due by 15 November.
  • There are no social security contributions in Georgia, but since 1 January 2019 employees must join a pension scheme.
  • The pension scheme has a 2% employer contribution, 4% of annual income for the self-employed, and a government top-up of 2% below GEL 24,000 or 1% from GEL 24,000 to 60,000.

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