For natural persons, the Tax Code of Georgia exempts taxable property (other than land) from property tax where the person's family income in the preceding year did not exceed 40,000 GEL. Where the tax applies, statutory rate bands are 0.05%–0.2% of market value for family income up to 100,000 GEL, and 0.8%–1% of market value for family income of 100,000 GEL or more. Land is taxed separately. These are general statutory bands, not a calculation of what you personally would owe — individual circumstances (income, exemptions, land vs. building) materially change the outcome. Confirm your specific position with the Revenue Service or a tax professional.

Beyond tax, ongoing ownership typically involves utilities, building/service charges (for an apartment), maintenance, and — if financed — mortgage payments. None of these are included in the purchase calculator above.

The Tax Code of Georgia provides a 5% rate on a natural person's surplus from the sale of a residential apartment/house and its attached land, with an exemption where the property was owned for more than two years, subject to the statutory rules. This applies when you eventually sell, not when you buy — it is not part of the purchase-cost calculation above, and is general information, not individual tax advice.