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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; |
|
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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.
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(995 32) 2 206 207 