Wills and Inheritance for Foreigners Who Own Property in Georgia

Overview

Georgian law governs who inherits property located in Georgia, even if the owner lived and died abroad.
Close family can be entitled to a reserved share that a will can't take away.
Heirs must accept an inheritance within 6 months of the death. Missing the deadline makes things much harder.
Close family pay no Georgian inheritance tax. A notarized Georgian will makes life far easier for your heirs.

Most foreigners who buy an apartment in Tbilisi don't think about what happens to it when they die. Their will at home says everything goes to their spouse, and they assume that covers it. Often, it doesn't. For property in Georgia, Georgian law decides, and Georgian law has its own rules about who must inherit.

Information current as of October 28, 2026. This is general information. Your home country's rules matter too.

Which law applies

For real estate in Georgia, Georgian law applies, even if the foreign owner lives abroad. Your home country may also claim to govern your estate. For property here, plan on Georgian law deciding who inherits the property and how.

For movable property, such as money in a Georgian bank account, the rules are less clear-cut and can depend on where you lived. Get advice if you hold significant assets here beyond property.

Who inherits without a will

If there's no valid will, Georgian law sets an order of heirs:

Children, the surviving spouse and parents. Grandchildren step in for a child who has died.
Brothers and sisters and their children.
Grandparents.
Uncles and aunts.
Cousins.

The first group that has a living member inherits everything, in equal shares. Leave a spouse, two children and a living parent, and each gets a quarter. That may not be what you'd want, especially in a second marriage.

What a will can and can't do

You can leave property in Georgia by will. But Georgian law protects close family. Children, parents and a spouse can be entitled to a reserved share that a will can't remove. Who qualifies, and for how much, depends on their circumstances. Check this before you write a will that leaves any of them out.

Foreign wills can raise questions in Georgia about form and recognition. A notarized Georgian will, covering your Georgian property, avoids most of them.

The two forms

Notarized will. You sign in front of a notary. Two originals exist, one kept by the notary. If yours is lost, the notary's copy survives. This is the form we recommend.
Home will. Written and signed by you, without a notary. It's valid, but if it's lost or destroyed, there's no backup.

The 6-month deadline

Heirs must accept an inheritance within 6 months of the date of death. A court can extend this for good reasons. If all heirs agree, a late heir can still be let in without going to court.

For heirs living abroad, 6 months goes fast. They may need death certificates with apostilles, translations and a power of attorney for someone in Georgia. Tell your family now where your Georgian property is and who your Georgian lawyer is.

Inheritance tax

In Georgia, spouses, children and parents pay no inheritance tax. More distant relatives and other heirs pay 20% on the part of what they inherit above 150,000 GEL.

Your home country may tax the same inheritance. That's a separate question for a tax adviser there.

Agricultural land

Foreigners can't inherit agricultural land in Georgia. If that's in an estate, it has to be reclassified or sold, and the money passed on instead.

What to do now

Make a notarized Georgian will for your Georgian property, consistent with your will at home.
Check the reserved share. If your plans leave out a child, parent or spouse, find out whether they're entitled to a share anyway.
Keep your papers in order. Registry extracts, your will, and where both are kept.
Tell your family who to call in Georgia.

How we can help

We draft Georgian wills that work alongside your will at home, handle inheritance cases for families abroad, and act for heirs who can't come to Georgia. You get the price in writing first. Ask about your case, or read about buying property in Georgia as a foreigner.