The Cost of Buying Property in Georgia: Fees and Taxes at Purchase

One of the things that surprises buyers most about Georgian real estate is how little the transaction itself costs. Compared with many European markets — where transfer taxes, stamp duties and notary scales can add 7-10% to the price of a home — the cost of buying property in Georgia at the moment of purchase is remarkably light. This article looks only at the one-off costs you pay to acquire a property: registration, notary, agent commission and the VAT question on new builds. It does not cover the taxes you face after you own the property — for those, see our dedicated guide below.

This article is general information, not tax or legal advice. Fees and rules can change. Figures are indicative as of 2026 — always verify current amounts with the National Agency of Public Registry (napr.gov.ge) and the Revenue Service (rs.ge) or a qualified local adviser before you transact.

No purchase tax, no stamp duty, no transfer tax

The headline point first, because it shapes everything else: Georgia does not levy a property purchase tax, a stamp duty, or a transfer tax on the buyer. There is no percentage-of-value acquisition charge of the kind common across the EU and the UK. When you buy a Georgian apartment or plot, the price you agree is, broadly, the price you pay — the only additions are a modest state registration fee, an optional notary cost, and (if you used one) an agent commission.

This is a deliberate feature of Georgia’s investment-friendly framework, and it is a large part of why foreign buyers find the entry cost so low. It is also why purchase-side budgeting is simple: you are not modelling several percent of the property value in tax, the way you would in most of Europe.

The state registration fee (NAPR)

Ownership of Georgian real estate is recorded at the National Agency of Public Registry (NAPR), usually through a Public Service Hall. Registering the transfer into your name is the single mandatory official cost of the transaction, and it is priced not by property value but by how fast you want the registration completed:

Standard registration (typically a few working days) — the lowest fee, generally in the region of 50 GEL.
Expedited / next-working-day — a higher fee, often around 150 GEL.
Same-day registration — the fastest and most expensive tier, commonly around 200 GEL.

The exact tiers and amounts are set by the registry and have changed over time, so treat the figures above as indicative for 2026 and confirm the current schedule with NAPR before you file. What matters for budgeting is the principle: this is a flat administrative fee in the low hundreds of GEL, not a percentage of the price. Even on a high-value apartment, the registration cost is the same as on a modest one — speed is the only variable.

Notary fees — often optional

A point that catches many foreign buyers off guard is that notarisation of the sale agreement is not always required in Georgia. The parties can sign the purchase-and-sale contract directly at a NAPR office in front of an authorised officer, in which case no notary is involved and no notary fee arises.

Where a notary is used — for convenience, for a power of attorney, or because the deal structure calls for it — the cost is modest and depends on the number of pages and whether translation is needed. As a rough guide, notarising and translating a purchase contract tends to fall somewhere in the range of 150-500 GEL. If you are buying remotely and granting someone a power of attorney to sign on your behalf, the notary cost for that document is a separate, small item to factor in.

Agent commission — who pays?

If a real-estate agent is involved, their commission is usually the largest of the transaction costs — but, unlike the fees above, it is a matter of negotiation rather than a fixed statutory charge. There is no single national rule on who pays the agent; practice varies by deal, by agency and by who engaged the agent in the first place.

In many resale transactions the commission is paid by the seller, or split between the parties; in others — particularly where a buyer instructs an agent specifically to find and vet a property for them — the buyer bears it. The key is to clarify before you commit: ask explicitly who pays the agent and what the percentage or flat fee is, and get it in writing. Where you buy directly from a developer, there is often no agent commission at all, because you are dealing with the seller’s own sales team.

VAT on new-build purchases

The one place a meaningful tax can appear at purchase is VAT on new property bought from a VAT-registered developer. Sales of residential property between private individuals are generally outside VAT, but a developer that is registered for VAT and selling new-build units in the course of business may be operating within the VAT system — in which case VAT can form part of the price.

In practice, developers usually quote a single all-in price and absorb the VAT treatment into their pricing, so you may never see it as a separate line. But the treatment of new-build sales is a technical area, and how VAT applies depends on the developer’s status and the specifics of the transaction. If you are buying off-plan or from a commercial developer, it is worth asking directly how the price is structured and whether VAT is included. For the wider picture, see our explainer on VAT in Georgia. Confirm any new-build VAT position with the developer and a tax adviser before signing.

Putting the purchase budget together

For a typical resale apartment bought with a notary and standard registration, the one-off acquisition costs beyond the price itself are usually small: a registration fee in the low hundreds of GEL, an optional notary cost of a few hundred GEL, and — only if applicable — an agent commission that you have agreed in advance. There is no transfer tax or stamp duty to add. That is what makes the purchase side of Georgian real estate so accessible compared with most of Europe.

What is not covered here is everything that comes after the keys change hands — rental income tax if you let the property, capital gains tax if you sell within the holding period, and the annual property tax where it applies. Those are a separate subject with their own rules and rates, and we cover them in full on our property and rental tax guide — the taxes you pay once you own: rental income, capital gains and annual property tax.

Frequently Asked Questions about the Cost of Buying Property in Georgia

Is there a property purchase tax or stamp duty in Georgia?

No. Georgia does not charge a buyer’s purchase tax, stamp duty or transfer tax on real estate. The only mandatory official cost at purchase is the state registration fee at the National Agency of Public Registry (NAPR), which is a flat administrative charge, not a percentage of the price. Always verify current rules with NAPR (napr.gov.ge) before you transact.

How much is the NAPR registration fee?

The fee depends on speed, not property value. As of 2026, standard registration is generally in the region of 50 GEL, expedited (next working day) around 150 GEL, and same-day registration around 200 GEL. These tiers and amounts can change, so confirm the current schedule with NAPR before filing.

Do I have to pay a notary when buying property in Georgia?

Not always. The parties can sign the sale agreement directly at a NAPR office in front of an authorised officer, with no notary and no notary fee. Where a notary is used — for convenience, a power of attorney or document translation — the cost is modest, roughly 150-500 GEL depending on pages and languages.

Is VAT charged when buying new-build property?

It can be. A VAT-registered developer selling new units in the course of business may operate within the VAT system, so VAT can form part of the price — though developers usually quote a single all-in figure. Private resale between individuals is generally outside VAT. The treatment is technical; confirm with the developer and a tax adviser, and see our VAT in Georgia guide.