APLR
HomeMap
APLR
 
ქართული ვერსია

Privatization Prices/Land Taxes

New Privatization Prices for Agricultural Land and New Annual Rates of Property Taxes on Agricultural Lands Enforced in Georgia as from January 2011

The Government of Georgia defined new initial privatization prices for agricultural lands by Decree #15 of January 13, 2011.

 

New prices were established for arable lands, hay-fields and pastures, according to administrative units of Georgia, in GEL per 1 hectare.

 

However, the rule for calculation of privatization prices acting before 2011 will be used with regard to those lease holders, who have submitted privatization applications until January 1, 2011.

 

 

  Privatization Prices for Agricultural Land:

 

Prices for Agricultural Land

N

Administrative Unit

GEL/1 Hectare

Arable Land

Hay-Field

Pasture

1

Tbilisi

1000

200

135

2

Marneuli

1000

200

135

3

Bolnisi

1000

200

135

4

Rustavi

1000

200

135

5

Gardabani

1000

200

135

6

Dedoplistskaro

1000

200

135

7

Gurjaani

1000

200

135

8

Telavi

1000

200

135

9

Signagi

1000

200

135

10

Lagodekhi

1000

200

135

11

Mtskheta

1000

200

135

12

Kvareli

1000

200

135

13

Akhmeta

1000

200

135

14

Gori

1000

200

135

15

Dmanisi

1000

200

135

16

Batumi

1000

200

135

17

Kobuleti

1000

200

135

18

Khelvachauri

1000

200

135

19

Kaspi

700

200

135

20

Tetritskaro

700

200

135

21

Samtredia

700

200

135

22

Sagarejo

700

200

135

23

Khashuri

700

200

135

24

Kareli

700

200

135

25

Akhaltsikhe

700

200

135

26

Akhalkalakli

700

200

135

27

Tsalka

700

200

135

28

Zugdidi

700

200

135

29

Abasha

700

200

135

30

Poti

700

200

135

31

Senaki

700

200

135

32

Khobi

700

200

135

33

Martvili

700

200

135

34

Ninotsminda

700

200

135

35

Akhalgori

500

200

135

36

Zestaponi

500

200

135

37

Vani

500

200

135

38

Ozurgeti

500

200

135

39

Lanchkhuti

500

200

135

40

Kutaisi

500

200

135

41

Terjola

500

200

135

42

Bagdati

500

200

135

43

Khoni

500

200

135

44

Chkorotsku

500

200

135

45

Tsalenjikha

500

200

135

46

Tskaltubo

500

200

135

47

Tsageri

500

200

135

48

Sachkhere

500

200

135

49

Borjomi

300

200

135

50

Adigeni

300

200

135

51

Dusheti

300

200

135

52

Tianeti

300

200

135

53

Ambrolauri

300

200

135

54

Aspindza

300

200

135

55

Tkibuli

300

200

135

56

Mestia

300

200

135

57

Kazbegi

300

200

135

58

Chiatura

300

200

135

59

Lentekhi

300

200

135

60

Oni

300

200

135

61

Kharagauli

300

200

135

62

Chokhatauri

300

200

135

63

Khulo

300

200

135

64

Shuakhevi

300

200

135

65

Keda

300

200

135

 

The Government of Georgia, also approved (by Decree #394 of December 23, 2010) new annual rates of property taxes on agricultural land in compliance with the new Tax Code of Georgia (September 17, 2010).

Annual base rates were calculated according to administrative units, in anticipation of land categories and quality,  in GEL per 1 hectare.

  Property Taxes  for Arable Land:

 

Administrative Unit

Annual Base Rate  (GEL/1 Ha)

Land Quality

Good

Poor

1. Tbilisi  (excluding settlements (villages) within Tbilisi), Marneuli

100

74

2. Bolnisi, Gardabani, Settlements (villages) within Tbilisi: Tsavkisi, Kojori, Tabakhmela, Shindisi, Dideba, Kveseti, Samadlo, Kiketi, Nasagurali, Akhaldaba, Didi Lilo, Varketili

95

70

 

3. Rustavi, Batumi, Gagra, Gali, Gudauta, Gulripshi, Ochamchire, Sokhumi, Tkvarcheli

94

70

4. Kobuleti, Khelvachauri, Gurjaani, Dedoplistskaro

87

67

5. Telavi, Lagodekhi, Signagi

86

65

6. Kvareli, Gori, Mtskheta, Akhmeta, Dmanisi, Eredvi, Tigvi, settlements within Tbilisi (villages: Digomi, Mshralkhevi, Zahesi, Gldani,  Didgori, Zurgovana, Telovana, Dzveli Vedzisi,  Agaraki, Tkhinvali, gardening land parcels from the village of Gldani to Avchala Settlement, gardening plots in Giorgitsminda, gardening plots adjoining Mukhiani, Avshiani settlement next to Khevdzmari, Lotkini settlement – seedling farm, settlement adjoining Resi, Tbilisi Sea Settlement

82

64

7. Kaspi, Tetritskaro, Samtredia

81

63

8. Sagarejo, Kareli, Khashuri

79

63

9. Kurta, Tsalka

77

62

10. Abasha, Zugdidi

77

61

11. Akhalkalaki, Akaltsikhe

77

62

12. Martvili Senaki, Khobi, Poti

76

60

13. Ninotsminda

76

60

14. Akhalgori, Vani, Zestaponi, Lanchkhuti, Ozurgeti

73

58

15. Bagdati, Terjola, Khoni, Kutaisi

71

58

16. Tsalenjikha, Tskaltubo, Chkorotsku

67

56

17. Sachkhere, Tsageri, Tskinvali

65

55

18. Ambrolauri, Dusheti, Tianeti, Adigeni, Borjomi

61

54

19. Aspindza, Tkibuli, Khulo, Keda

60

52

20. Shuakhevi, Kharagauli, Chiatura, Lentekhi, Oni, Chokhatauri, Mestia, Stepantsminda, Java

56

51.

 

 

  Property Taxes for Pastures and Hay-Fields:

Administrative Unit

Annual Base Rate (GEL/1 Ha)

 

Hay-fields

Pastures

Improved

 

 

 

Hay-Fields

Pastures

1. Abasha, Akhalkalaki, Gori, Batumi, Bolnisi, Gagra, Gali, Gardabani, Gudauta, Gulripshi, Gurjaani, Dedoplistskaro, Dmanisi, Zugdidi, Tbilisi, Tetritskaro, Telavi, Lagodekhi,  Lanchkhuti, Marneuli, Mtskheta, Ninotsminda, Ozurgeti, Ochamchire, Rustavi, Samtredia, Senaki, Signagi, Sokhumi, Kutaisi, Kobuleti, Kvareli, Tsalka, Tskaltubo, Khelvachauri, Khobi, Poti

 

18

15

20

16

2. Adigeni, Aspindza, Akhalgori, Bagdati, Borjomi, Vani, Zestaponi, Terjola, Tianeti, Kaspi, Martvili, Sagarejo, Sachkhere, Tkibuli, Kareli, Keda, Shuakhevi, Chokhatauri, Chkhorotsku, Tsalenjikha, Kharagauli, Khashuri, Khoni, Khulo, Akhaltsikhe

 

16

10

19

15

 

3. Ambrolauri, Akhmeta, Dusheti, Lentekhi, Mestia, Oni, Kazbegi, Tsageri, Tskhinvali, Chiatura, Java

2,5

1,5

16

10;

 

Tax exemptions are granted with regard to the following privately owned agricultural land parcels:

 

-      Land parcels not exceeding 5 hectares which had been acquired in private ownership by individuals until March 1, 2004;

-      Land parcels in which half or more of the topsoil is damaged because of natural disaster;

-      Land parcels on which half or more of the harvest has been damaged because of natural disaster (blizzard, hail, drought, flood) ორ other force-majeure circumstances. The basis for tax exemption is a decision of local self-governing bodies taken in agreement with respective territorial unit of the Ministry of Agriculture of Georgia. The resolution of the commission is made twice - within 2 weeks after the disaster termination date and prior to harvesting;

-      Natural persons or legal entities who have received agricultural lands for re-cultivation purposes - for the first five years following its allocation;

-      Individuals and their families living on the territory of former settlements, as well as families settled in accordance with state resettlement measures - for the first five years from the time of settlement;

-      Inhabitants of villages and settlements situated on northern and southern slopes of Caucasus chain and Adjara-Guria Mountains - on the land parcels located within the given areas; the land tax is reduced by 50% for the inhabitants of high mountainous regions in Southern Georgia for the land parcels in the given regions;

-      Disabled during the Second World War and individuals granted the same preferences for the land parcels allocated within the scope of land reform.