| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | No — Revenue Service Registry Only |
| Tax Rate | 1% for registered Small Businesses (under 500k GEL) |
| Penalties | Tax penalties for unregistered rental income |
| Primary Residence Required | No |
Short-term rental operations in Tbilisi are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: No — Revenue Service Registry Only.
Short-term rental operators in Tbilisi should be aware of these tax obligations: 1% for registered Small Businesses (under 500k GEL).
Key operational rules for vacation rental hosts in Tbilisi include: Primary residence requirement: No.
Zoning considerations for short-term rentals in Tbilisi: Allowed globally in residential apartments. Insurance: No.
Hosts who fail to comply with Tbilisi's short-term rental regulations may face enforcement action. Tax penalties for unregistered rental income.
Yes, Airbnb and short-term rentals are legal in Tbilisi with proper registration and permits. Hosts must register their rental activity with the Georgia Revenue Service to benefit from the 1% flat small business tax rate.
Yes. Tbilisi requires the following for short-term rental operation: No — Revenue Service Registry Only.
Short-term rental hosts in Tbilisi are subject to the following tax obligations: 1% for registered Small Businesses (under 500k GEL).
Hosts who operate without proper permits in Tbilisi may face enforcement. Tax penalties for unregistered rental income.
Revenue Service registration recommended for low 1% tax rate.
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →