#4
World Bank Business Ready 2025 — Business Location, of 101 economies
An economy that grew 9.7% in 2024 — and one of the most business-friendly registration regimes in the region.
Georgia’s main advantages are simple registration, a relatively light tax burden and fast transactions. Free trade with the EU and China also strengthens its transit role. This environment supports real estate demand in Tbilisi and Batumi, but it does not replace property-level quality.
#4
World Bank Business Ready 2025 — Business Location, of 101 economies
+9.7%
GDP growth 2024 (Geostat) — NBG 2026 growth forecast 6.5% (National Bank of Georgia, May 2026)
5% / 0%
Rental income tax / capital gains tax after 2-year ownership
In the World Bank B-READY 2025 ranking, Georgia places 4th of 101 economies for Business Location and 2nd for Operational Efficiency. For a buyer, the benefit is practical: registering an LLC, sole proprietorship or personal title can often be completed in one working day.
According to Geostat, real GDP grew 9.7% in 2024 and 9.9% in Q1 2025. In May 2026, the National Bank raised its 2026 growth forecast to 6.5%. Tourism, transit logistics and the IT sector support the economy. This also supports real estate demand, but does not remove the risk of a poor property.
Georgia’s residential market reached USD 2.497 billion in 2025, up from USD 820 million in 2019. The year recorded 78.5 thousand transactions (+6.0% YoY). In Q1 2026, market value was USD 572 million across 19.9 thousand transactions (TBC Capital). About 68% of value comes from Tbilisi and 21% from Batumi, so the national figure combines two different markets. TBC Capital forecasts 7.1% transaction growth and 5.6% price growth for 2026. This is a forecast, not a guarantee.
Tourism drives coastal demand. International tourism revenue reached USD 4.69 billion in 2025, while Adjara and Guria receive about 2.7 million international visitors a year. More than 40% of visits occur in summer. Short-term-rental occupancy must therefore be calculated separately for each property.
Georgia has free-trade arrangements with the EU, China, Türkiye, EFTA and CIS countries. Black Sea ports and the Baku–Tbilisi–Kars railway place it on the Asia–Europe Middle Corridor. According to Geostat, FDI reached USD 1.69 billion in 2025 (+5.6% YoY). Tbilisi attracts regional companies, while Batumi benefits from transit and investment flows.
Main individual rates: 5% on qualifying residential rental income without deductions; 5% on gain from selling a residential apartment or house within the first 2 years and 0% after more than 2 years. Income tax may be 1% under the small-business regime. Annual property tax depends on family income and property value; property other than land is exempt when prior-year family income does not exceed GEL 40,000. A Georgian LLC pays 15% profit tax only when profit is distributed. Always verify the specific regime.
Last reviewed · 17 June 2026