In Georgia, the deadline for submitting annual property tax returns for individuals is approaching. The Revenue Service has already published a revised schedule for submitting returns and payment deadlines.

New deadlines in 2025

As a general rule:

• The deadline for filing a tax return is November 1;
• The deadline for paying tax is November 15.

However, this year both dates fall on weekends. Therefore, the deadline for filing the declaration has been extended to November 3, and the tax can be paid until November 17, 2025.

Who is required to file a declaration

An individual is required to file an annual property tax declaration if at least one of the following conditions is met:

1. They own taxable property (including land, buildings, apartments, shares in unfinished construction projects, yachts, aircraft, or passenger cars weighing up to 3,500 kg and with up to 8 seats).
2. The total family income for the previous year exceeds 40,000 lari.
3. You own or use property registered in the name of a deceased person.
4. You are engaged in entrepreneurial activity — if the property or equipment is recorded as fixed assets on the balance sheet of an individual entrepreneur or company.

When you do not need to file a tax return

According to the Revenue Service, you do not need to file a tax return if:

• you already filed a property tax return last year;
• your property details have not changed;
• and you have not lost your right to tax benefits.

If you want to confirm that you do not need to file a tax return this year, submit an application to the tax authority by November 3.

Tax payment deadline

Property and land tax must be paid by November 17, 2025. You can do this:

• online via RS.ge,
• in a banking app,
• or in cash at a bank to budget account No. 101001000.

If you still have questions

If you are unsure whether you are required to file a tax return or how to calculate your tax correctly, it is best to consult with lawyers or tax specialists. In some cases, there are individual nuances — for example, when owning real estate through shared ownership, using family property, or temporarily residing abroad.