Tax residency in Georgia — 183 days, certificate, HNWI
You become a Georgian tax resident if you spend 183 days or more in Georgia in any continuous 12-month period. A resident individual's foreign-source income is not taxed in Georgia. We help confirm residency, obtain the certificate, apply for HNWI status and handle disputes with the Revenue Service.
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Under Article 34 of the Tax Code, a person is resident for the whole tax year if they are in Georgia 183 days or more in any continuous 12 calendar months ending in that year. Any part of a day counts as a full day. Time abroad for treatment, holidays, business trips or study counts as time in Georgia. The status is determined separately for each year.
A resident individual's income from sources outside Georgia is exempt (Article 82(1)(f)). Income earned in Georgia is generally taxed at 20%, dividends at 5%, and interest from a licensed bank is not taxed (Article 131(5)).
The residence certificate
- The Revenue Service issues it — you can also request it online
- Decision or certificate within 30 calendar days; up to 30 days to fix any defects
- On request, the Revenue Service sends the certificate directly to the foreign tax authority and signs the other country's form
- You need it for treaty relief, for banks and for CRS purposes
High-net-worth individual (HNWI)
Residency can also be granted without 183 days to a high-net-worth individual (Article 34(6); Finance Minister Order No. 60 of 2023). The main conditions are assets above GEL 3,000,000 or income above GEL 200,000 in each of the last 3 years, property in Georgia worth at least USD 500,000 and, in addition, a residence permit or at least GEL 25,000 of Georgian-source income in the previous year. The status must be applied for again each tax year.
Our services
- Assessing residency and counting days
- Requesting the residence certificate from the Revenue Service
- HNWI status application
- Claiming relief under double tax treaties
- Tax planning for sole traders and companies
- Disputes with the Revenue Service
Questions & answers
Do I become resident automatically after 183 days?
Yes — 183 days in any continuous 12-month period ending in the tax year makes you resident for that whole year. The certificate, however, has to be requested separately.
As a resident, do I pay Georgian tax on foreign income?
No. A resident individual's foreign-source income is exempt in Georgia. Your home country's law may see it differently — we check that separately.
Is deposit interest taxed?
Interest an individual receives from a licensed financial institution, such as a bank, is not taxed and is not included in taxable income.
How long does the certificate take?
Within 30 calendar days. If that isn't possible, the Revenue Service tells you the expected date.
Legal basis
- Tax Code of Georgia
- Finance Minister Order No. 633 (2011) — double tax relief and residency confirmation
- Finance Minister Order No. 60 (2023) — residency for high-net-worth individuals
Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge.
Related practice area: Tax disputes
How we can help
Criminal cases
Defense if you are detained or charged — with an interpreter and contact with your consulate.Immigration cases
Refused entry, overstays, deportation and appeals against residence-permit refusals — fast and in your language.Buying property
Check the property, sign a safe contract and register ownership — in person or remotely.Disputes with developers
Construction is late, the developer won't refund, or the flat is mortgaged — we protect the buyer's interests.Company & business
LLC registration in Georgia for foreigners from 1 800 ₾, a virtual business address and bank account opening — in person or remotely.Work permit & sole trader
The right to work, registering as an individual entrepreneur, the 1% small business tax and the right residence permit.Residence permits
Work, business, property, family and investment residence permits — applications, extensions and appeals.Family cases
International divorce, children and alimony, recognition of foreign decisions.IT companies and IT specialists
Three tax regimes for IT in Georgia: 1% sole trader, virtual zone and 5% international company — conditions and the 2026 change.Gambling licence
Casino, slots, betting and online permits in Georgia: who can get one, the conditions and what operators may not do.Georgian citizenship for foreigners
The ordinary route (10 years), through marriage (5 years), the exceptional route and the rule for those born in Georgia — until 2027.Marriage in Georgia for foreigners
How foreigners marry in Georgia: conditions, documents, apostille, translation, witnesses and using the marriage certificate abroad.Driving licence for foreigners
A foreign licence is valid for 1 year: exchange without exams, the 185-day rule for a Georgian licence, fines for driving without one.Bank account for non-residents
How a foreigner opens a personal or business account at a Georgian bank, what the bank asks for, why it refuses and how to prepare.Double tax treaties
Georgia's 58 double tax treaties: how they work, dual residency and the rates with the UK, Germany and the US.Crypto: tax and VASP registration
An individual's crypto income is tax-exempt; a crypto business needs National Bank VASP registration and capital.Checking a Georgian company
Before you pay or sign with a Georgian company: business registry, pledges, debtors register, court cases and tax debt.Land for foreigners
Foreigners can buy non-agricultural land; agricultural land only through inheritance or an investment plan.Need legal advice? Talk to an attorney today.
The first consultation is free and confidential.