Lawyer Gvants Zhorzholiani explains in air of the radio Сommersant who the filing of an annual property tax return for an individual concerns.
"Citizens and residents of Georgia have a deadline for filing a declaration on the webpage of the Revenue Service in two cases: if they own taxable property on the territory of Georgia and their annual income and that of their family members exceeds 40,000 GEL, and If they own agricultural or non-agricultural land in Georgia that isn't exempt from property tax, they'll need to budget for property tax on it.
Any real estate , including unfinished construction, vehicles, like helicopters, yachts, and airplanes, property leased from a non-resident, as well as assets used in economic activities, including equipment and leased property should be taxed with property tax.
Taxable land is real estate that we own, that we bought or received from the government, not land that was inherited or given as a gift. Land will be taxed even if it is not ours, it is in the name of a deceased person, but we use it all the time.
You will not be obliged to file a property declaration if you are using this land without signing a lease or rental agreement," Gvantsa Zhorzholiani notes.
To get the desired information, you can use the digital services of the Revenue Service - "RS Chat" and "RS Bot" or contact the consultation call center 2 299 299. 240,288 individuals have already been sent an informational SMS message about the deadline for submitting the declaration to the mobile numbers registered in the electronic system of the Revenue Service.
