In Georgia all the land parcels are divided according to their assignment: agricultural assignment and Non-agricultural assignment. The quantity of agricultural assignment variants is greater than Non-agricultural assignment variants. The cost of agricultural assignment is lower than of Non-agricultural. Tax amount on land parcels is rather insignificant, equal both for natural and legal persons, depends on Georgia region and comes to $45-55/Hа in a year.
Construction is allowed on any land parcels.The difference is only in a person who has a permission to purchase. Georgian citizens can choose any parcels (both agricultural and Non-agricultural assignment). Foreign citizens can purchase Non-agricultural parcels, but for the buying of agricultural parcels there are certain limitations.
More information can be found on the official website Public Service Hall:
psh.gov.ge