Tax residency in Georgia: what you need to know
The 183-day rule, the high net worth route, the annual certificate and, just as important, your home country’s rules: what it really takes to pay tax only in Georgia.
Tax residency decides which country taxes all your income. Moving it to Georgia is a different process from opening a company or registering as an individual entrepreneur: you can do one without the other.
The main test: 183 days
You are a Georgian tax resident if you spend at least 183 days in Georgia in any continuous 12-month period ending in the tax year. What counts is physical presence in the country , and residency is assessed year by year.
The high net worth route
If you don’t spend 183 days in Georgia, you can apply as a high net worth individual. You need all of: assets over 3 million lari or income over 200,000 lari in each of the last three years; Georgian property worth at least $500,000; a residence permit or at least 25,000 lari of Georgian-source income. The certificate must be requested every year.
What to check in your home country
Being resident in Georgia isn’t enough on its own: if your home country still treats you as resident, it can tax all your income. Each country has its own tests (days, home, family, centre of interests) and some have rules for people moving to low-tax countries. Check them before you move.
The residency certificate
The Revenue Service issues the certificate in Georgian and English. It is the document to show your home tax authority and banks, and to claim treaty benefits.
In practice
- Check with a home-country adviser whether you can really end residence there.
- Set up life and work in Georgia: home, bank, business status.
- Keep proof of your presence in Georgia: leases, tickets, utility bills.
- Apply each year for the Georgian residency certificate.
Frequently asked questions
How many days do I need to be a Georgian tax resident?
At least 183 days in any continuous 12-month period ending in the tax year.
Can I become tax resident without living in Georgia 183 days?
Yes, through the high net worth route: assets over 3 million lari or income over 200,000 lari for three years, Georgian property worth at least 500,000 dollars, and a tie to the country.
Is the certificate permanent?
No. You apply every year and it covers that year only.
Sources
Other tax guides
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