Georgia taxes lightly and administratively — a regime designed, not inherited. For non-residents, the picture is unusually clean.
The purchase itself carries no transfer tax. A token registration fee at the Public Service Hall — typically thirty dollars — enters your name on the cadastre, and nothing more is owed to the state for the privilege of buying.
Rental income is taxed at a flat five percent under the simplified regime most non-residents use. A twenty-percent declared rate exists for those who prefer to deduct expenses, but the flat track is faster and typically cheaper.
Capital gains are where Georgia becomes a quiet marvel of tax policy. Hold for more than two years and the exit is entirely tax-free. No schedules, no claims, no forms — the cadastre simply updates.
The annual property tax that haunts owners in most of Europe is, for the Brionix book, usually zero. Primary residences below roughly twenty thousand dollars of cadastral value are exempt, which covers the vast majority of our inventory.