#4
World Bank Business Ready 2025 — Business Location, of 101 economies
Real GDP grew 7.5% in 2025, according to preliminary Geostat data. Registration rules and property-level risks still need separate checks.
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
+7.5%
Real GDP growth in 2025 — preliminary Geostat data, checked 16 September 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.
Geostat reports preliminary real GDP growth of 7.5% in 2025 and 9.0% in Q1 2026 compared with the same quarter a year earlier. These are different reporting periods. National economic growth does not establish the rental return or resale prospects of an individual property.
TBC Capital reports Georgia’s primary residential market value at USD 2.497 billion in 2025 and USD 572 million in Q1 2026. Separately, primary and secondary sales together totalled 78.5 thousand transactions in 2025 and 19.9 thousand in Q1 2026. The value and transaction figures cover different market segments and should not be used together to calculate an average transaction price. Source: TBC Capital, 3 July 2026, pages 2–3.
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 1,900.4 million in 2025 (revised series checked 16 September 2026). 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; from 1 October 2026, property other than land is not taxed if family income does not exceed GEL 100,000. A Georgian LLC pays 15% profit tax only when profit is distributed. Always verify the specific regime.
Last reviewed · 16 September 2026