Rental Income Tax on a Batumi Apartment for a Russian Owner

Georgia taxes rental income earned by an individual at 5% of the gross amount, with no deduction for expenses. What that means for an owner based in Russia, with the home-country tax treatment confirmed separately.

27 October 2026 · By Orven Properties · 3 min read

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If you rent out a Batumi apartment while based in Russia, Georgia taxes the rental income at 5% of the gross amount. This is the Georgian side of the question only; how the same income is treated under Russian tax rules is confirmed separately with your own adviser.

The Georgian rule

Georgia's tax code taxes rental income earned by an individual at 5% of the gross amount, under article 81 paragraph 2, when the individual does not deduct any expenses against that income. This is a flat rate applied to the rent you actually receive, not a figure reduced by maintenance costs, management fees or any other expense before the rate is applied.

Why "gross" matters here

Because the 5% rate applies to gross rent, your net return after this tax depends heavily on what you pay out in service charges, management fees and any other cost tied to the property, none of which reduce the taxable base under this specific rule. When you estimate what a rental actually nets you, apply the 5% to the full rent received, then separately subtract your other costs, rather than assuming the tax applies after expenses are deducted.

Rules in force, confirmed before you rely on them

Georgia's tax code can be amended, so current rates and any procedural requirement, such as how and when the tax is filed, are confirmed with a tax adviser rather than assumed to stay fixed indefinitely. 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.

The Russian side: a separate question

Whether Russia taxes the same rental income, how any Georgian tax paid interacts with your Russian tax position, and what reporting obligation might apply, is not described in this guide, since no official Russian source is used here. Confirm this directly with your own Russian tax adviser before you rely on any assumption either way.

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Repatriating rental income

Moving rental income earned in Georgia to an account in your name elsewhere runs through ordinary international banking channels, subject to whatever requirements the receiving bank applies. Orven does not describe or facilitate any way to work around banking controls or currency rules that might affect this transfer; any such restriction is a matter to confirm directly with your bank.

Working with Orven on rental income

Orven coordinates with a local Georgian lawyer and tax adviser to confirm the current rules before you rent out a unit, and reviews any management or rental contract you are considering. See our guide to buying an apartment in Batumi as a Russian citizen for the purchase process, and our comparison of Dubai and Batumi frameworks for Russian-speaking buyers. The same documentation principle for the source of your funds applies across destinations; see our general guide to source of funds and KYC for Dubai property. Orven's Russia page covers the compliance-led process for buyers coming from Russia.

Message Orven on WhatsApp at +971 52 776 1939 or by email at sales@orvenproperties.com with your situation, and your adviser arranges the current tax confirmation.

FAQ

What is the Georgian tax rate on rental income? 5% of the gross amount, under article 81 paragraph 2 of the tax code, with no deduction for expenses.

Does Russia also tax this income? That is a separate question for your Russian tax adviser; this guide covers the Georgian rule only.

Does the 5% rate apply after management fees are deducted? No. It applies to the gross rent received; management fees and other costs are not deducted before the rate applies.

Can rental income be paid to someone other than me? No. Orven does not use third-party payer or receiving arrangements; income is handled in the owner's name.