---
title: "Estate Tax Planning"
url: "https://legal.ge/en/service/civil-law-en/estate-tax-planning-483-en"
field: "Civil Law"
description: "Property tax planning: payers, rates, land categories and exemptions in Georgia. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-24"
publisher: "legal.ge"
---

# Estate Tax Planning

> Source: legal.ge, https://legal.ge/en/service/civil-law-en/estate-tax-planning-483-en

## Property-Tax Planning: Lawful Instruments

Planning the property tax means that the payer makes medium-term decisions so that the tax burden decreases within the bounds of the law. For this one must first know who is taxed on what: the payer of the property tax is a resident enterprise and organization — on assets recorded on the balance, uninstalled equipment and unfinished construction, as well as property leased out; a non-resident enterprise — on the same property located in Georgia; a natural person — on immovable property held in ownership, yachts, helicopters, aircraft, and light vehicles determined by code 8703 of the national commodity nomenclature of foreign-economic activity.

The first checkpoint of planning is precisely this circle: the status of the person holding the property and the method of recording the property determine the base on which the object is taxed. Property registered in the name of a deceased person but held or used by another is likewise taxed — except use on the basis of lease, tenancy or usufruct. These details must be taken into account in planning decisions in advance.

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### Who is taxed with the property tax?

A resident enterprise and organization — on balance-recorded property; a non-resident — on property in Georgia; a natural person — on owned immovable property and light vehicles under code 8703.

### What rate applies?

For an enterprise — no more than 1 percent of the taxable value; for a leasing company on leased-out property — no more than 0.6 percent of the initial value.

### How does the revaluation method work?

Where the enterprise records immovable property by the revaluation method and has audited statements, the value-increase rule does not apply; the statements are usable for 4 years.

### Which property is exempt?

For example, a natural person's taxable property apart from land, where family income in the past year does not exceed 40 000 lari; also public roads, transmission and cable lines, and public-purpose objects.

### How is non-agricultural land valued?

The base is 0.24 lari per square meter with a territorial coefficient not exceeding 1.5; the municipal decision may raise the base up to 150 percent.