Country tax profile · 2026
Georgia inheritance tax
How Georgia treats inheritance
No inheritance/estate tax; gifts/inheritance from close relatives exempt from income tax Property received as gift or inheritance from first- and second-degree relatives is exempt from personal income tax; transfers from non-relatives may fall under income tax
Compiled by MyNomadWorld for Georgia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Georgia compares
141 of 197 countries we track have no inheritance or estate tax. Georgia is one of them.
Who is a tax resident of Georgia?
Physical presence of 183+ days in Georgia in any continuous 12-month period ending in the tax year (or high-net-worth individual status).
Related Georgia taxes
Moving to Georgia?
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What is the inheritance tax rate in Georgia?
No inheritance/estate tax; gifts/inheritance from close relatives exempt from income tax Property received as gift or inheritance from first- and second-degree relatives is exempt from personal income tax; transfers from non-relatives may fall under income tax