In Georgia all the land parcels are divided according to their assignment: agricultural assignment and Nonagricultural assignment. The quantity of agricultural assignment variants is greater than Nonagricultural assignment variants. The cost of agricultural assignment is lower than of Nonagricultural. 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 Nonagricultural assignment). Foreign citizens can purchase Nonagricultural parcels, but for the buying of agricultural parcels there are certain limitations.
More information can be found on the official website Public Service Hall:
http://psh.gov.ge/main/menus/3
http://nbe.gov.ge/index.php?sec_id=367&lang_id=ENG
