Selling a Batumi Apartment Later: Georgian Tax for Israelis

Georgia taxes a capital gain on an apartment sale at 5%, exempt after more than two years of ownership. What that means for an Israeli buyer planning an eventual resale, with the Israeli side confirmed separately.

27 October 2026 · By Orven Properties · 3 min read

Selling a Batumi apartment can trigger a 5% Georgian tax on the gain, unless you have held the property for more than two years, in which case the sale is exempt. This is the Georgian side of the question; what Israel does with the same transaction is a separate matter you confirm with your own adviser.

The Georgian rule, in two parts

Georgia's tax code sets a 5% rate on a capital gain realised by an individual on the sale of an apartment and its attached land, under article 81 paragraph 3. Article 82 paragraph 1(f.a) then exempts that gain entirely once the seller has held the property for more than two years. In practical terms, a buyer who sells within the first two years of ownership faces the 5% rate on the gain; a buyer who waits past the two-year mark pays nothing on the same gain under this specific rule.

What counts as the "gain"

The rule taxes the gain, the difference between what you paid and what you sell for, not the full sale price. Georgia's tax code does not publish, at the level this guide can confirm, every detail of how acquisition costs or improvements factor into that calculation for an individual seller; your Georgian tax adviser confirms the exact calculation for your situation before you sell.

Why the two-year clock matters for timing a sale

If you are weighing whether to sell a Batumi unit at the two-year mark or wait a little longer, the exemption under article 82 gives a direct financial reason to let the clock run past two years rather than selling just before it. This applies regardless of which Batumi project you own, from an off-plan unit recently handed over to a resale purchase of an already-completed building such as Mziuri Gardens.

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What stays "to confirm" rather than stated here

Current rates and exemptions in force should be confirmed with a tax adviser before you rely on them for planning, since Georgia's tax code can be amended. Separately, how Israel treats a gain realised on a foreign property sale, whether any Israeli tax applies, how it interacts with the Georgian amount paid, and any reporting requirement, is confirmed with your own Israeli tax adviser. This guide does not describe the Israeli side of the transaction, since no official Israeli source is used here.

Working with Orven when you decide to sell

Orven coordinates with a local Georgian lawyer to confirm the current tax treatment and the paperwork needed for a sale, at the two-year mark or at any later point you choose to sell. For the rental side of ownership before you reach that point, see our guide to Batumi rental income tax for Israeli owners, and for Batumi's residence-permit rule, our guide to Georgia's residence permit for Israeli property owners. Orven's Israel page covers Batumi ahead of Dubai for buyers from Israel.

Message Orven on WhatsApp at +971 52 776 1939 or by email at sales@orvenproperties.com when you are planning a sale, and your adviser connects you with a Georgian lawyer for the current rules.

FAQ

What is the Georgian capital gains rate on a Batumi apartment sale? 5% of the gain, under article 81 paragraph 3 of the tax code.

When is the gain exempt? After more than two years of ownership, under article 82 paragraph 1(f.a).

Does this exemption apply to off-plan units too? Yes, the two-year count applies to ownership of the apartment, regardless of whether it was bought off-plan or ready.

Does Israel tax the same gain? That is a separate question for your Israeli tax adviser; this guide covers the Georgian rule only.