Writing a Will as an Expat in Georgia (2026) — Tbilisi Estate Planning Guide

Georgia — the small Caucasus nation nestled between Russia, Turkey, Armenia, and Azerbaijan — has emerged as one of the world's hottest destinations for digital nomads, remote workers, retirees, and freedom-seekers. Tbilisi, its capital, blends medieval architecture with vibrant nightlife, world-class cuisine, and some of Europe's most permissive visa policies. The city's startup scene, low cost of living, and flat tax rates have made it a magnet for entrepreneurs and tech professionals from across Europe, the Americas, and the broader Eurasian region.

For the rapidly growing expat community here — which includes large communities of Iranians, Russians, Americans, Germans, and Israelis, among others — Georgia presents an unusually friendly estate planning environment: no inheritance tax, no forced heirship for competent adults, a simple and efficient will registration process, and a government that has invested heavily in digitalising its public services. But none of these advantages help if you haven't actually written a will.

Georgian Inheritance Law: The Civil Code

Georgia's inheritance law is codified in the სამოქალაქო კოდექსი (Civil Code of Georgia), Book IV. The Code distinguishes between testamentary succession (when a valid will exists) and legal succession (the default rules when there is no will or the will doesn't cover all assets).

The order of legal (intestate) heirs under Georgian law is:

1. Children and surviving spouse (inherit equally)
2. Parents (if no children)
3. Siblings (if no parents)
4. Grandparents (if no siblings)
5. Aunts, uncles, and more distant relatives
6. The Georgian State (if no relatives)

A key feature of Georgian law that distinguishes it from many continental European systems is the absence of rigid forced heirship for mentally competent adults. A Georgian testator who is of sound mind can, in principle, leave their entire estate to anyone — a friend, a charity, a business partner — and the will should be respected. This testamentary freedom is genuinely broader than in France, Spain, Turkey, or most civil law jurisdictions.

The Exception: Needy and Incapacitated Heirs

Georgia does protect certain vulnerable heirs. Under Article 1374 of the Civil Code, an heir who is incapacitated (due to disability) or unable to work, who is a descendant, parent, or surviving spouse of the deceased, and who was financially dependent on the deceased, is entitled to a protected share equal to half what they would have received under intestacy. This is a narrow exception, not a broad forced heirship rule.

No Inheritance Tax in Georgia

Georgia imposes no inheritance tax. None. Assets passed to heirs on the death of a Georgian or foreign national — including real estate, bank accounts, company shares, and personal property — carry no inheritance or estate duty in Georgia. This is one of Georgia's most significant advantages as an expat destination.

The absence of inheritance tax means that property appreciation — and Georgia has seen substantial real estate appreciation in Tbilisi in recent years — is fully passed to heirs without a Georgian tax haircut. If you have lived in Georgia for years and accumulated valuable property here, your heirs receive it intact (subject, of course, to any home-country estate tax that may apply to your worldwide estate).

Writing a Will in Georgia: Justice House

Georgia's approach to public services is famously efficient. The government's სახელმწიფო სერვისების განვითარების სააგენტო — the LEPL Agency for Public Registry, commonly known as the "Justice House" (იუსტიციის სახლი) — operates a network of modern, one-stop service centres across the country where citizens and foreigners alike can handle a wide range of official transactions, including will notarisation and registration.

How to Register a Will in Georgia

1. Visit any Justice House location (they are found in all major cities and most towns).
2. Present your valid passport and any relevant property documents.
3. Declare your testamentary wishes to the notary.
4. The notary prepares the will document in Georgian (and your language if needed, with translation).
5. Sign the will before the notary.
6. The will is registered in the National Registry — creating a record that can be accessed after your death.

Fees are modest — typically in the range of GEL 100–250 (approximately $40–100 USD). The process can usually be completed in a single visit without a prior appointment, though calling ahead is advisable for complex estates.

Foreign-language wills can also be notarised at your home country's embassy or a private notary in Tbilisi, but the Justice House system is the most integrated with Georgia's Public Registry and the most likely to produce a smooth asset transfer process for your heirs.

Property Ownership: What Foreigners Can and Cannot Own

Georgia is one of the most foreigner-friendly countries for real estate ownership. Foreign nationals may freely purchase:

• Apartments and residential units in any city
• Commercial property
• Non-agricultural land
• Industrial buildings and warehouses

The significant restriction is on agricultural land. Since 2017, only Georgian citizens and Georgian-registered entities (with at least 51% Georgian ownership) may own agricultural land. This affects many foreign residents who had previously purchased agricultural plots. If you hold agricultural land purchased before 2017, you may retain it, but you cannot acquire new agricultural land and it cannot be transferred to a foreign heir by will.

Non-agricultural real estate, however, is fully transferable. A Tbilisi apartment, a commercial property in Batumi, or a non-agricultural plot in the countryside can all be devised freely by will to any heir — Georgian or foreign.

The Virtual Zone and Business Interests

Georgia's Virtual Zone is a tax regime that exempts qualifying IT companies from Georgian corporate income tax and VAT on foreign-sourced income. Hundreds of foreign entrepreneurs and tech companies have set up Georgian Virtual Zone entities. For estate planning purposes, the key issue is: what happens to your Georgian company when you die?

A Georgian limited liability company (შეზღუდული პასუხისმგებლობის საზოგადოება — შ.პ.ს.) or joint stock company can be devised by will — the testator's shares pass to the designated heir subject to registration at the National Agency of Public Registry. However, the company's founding documents and shareholder agreements may also contain provisions governing what happens to shares on a shareholder's death. Review these alongside your will to ensure they are consistent.

Tbilisi's Expat Scene and Community

Tbilisi has experienced an extraordinary influx of foreign residents over the past five years. The city's visa-on-arrival policy (allowing most nationalities to stay for one year without a visa), low cost of living, fast internet, lively cultural scene, and excellent food and wine have created a remarkably diverse international community. Significant communities include:

• Iranians — A large, long-established Iranian community, many of whom have purchased property in Tbilisi. Estate planning for Iranian-Georgians is particularly complex given the restrictions on inheritance under Iranian law for non-Muslim heirs.
• Russians and Ukrainians — Large post-2022 communities, many with significant cross-border asset questions.
• Americans and Europeans — Digital nomads and entrepreneurs attracted by the Virtual Zone and visa policy.
• Israelis — A growing community drawn by Georgia's historic relationship with its Jewish community and practical residency options.

Each nationality needs to consider not just Georgian estate planning but also the estate tax implications in their home country.

Practical Steps for Expats in Georgia

1. Register your property ownership with the National Agency of Public Registry if you haven't already — unregistered property cannot be transferred by will.
2. Visit a Justice House and execute a notarised will for your Georgian assets.
3. Create a home-country will using a service like ExpatLegalWills to cover your international assets.
4. Check your company documents if you hold a Georgian business entity — ensure share transfer provisions are consistent with your will.
5. Inform your heirs of the location of your will and key asset documents. Georgia's Public Registry is searchable, but your heirs should know where to look.
6. Review for agricultural land — if you hold any pre-2017 agricultural land, obtain specific legal advice on how this can be transferred under current law.

Frequently Asked Questions