# 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. - Confidential - Georgian · English · Russian - Free first consultation - Courts of all instances 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](https://matsne.gov.ge/ka/document/view/1043717) - [Finance Minister Order No. 633 (2011) — double tax relief and residency confirmation](https://matsne.gov.ge/ka/document/view/1540125) - [Finance Minister Order No. 60 (2023) — residency for high-net-worth individuals](https://matsne.gov.ge/ka/document/view/5739890) Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge. Related practice area: [Tax disputes](https://mmlaw.ge/en/tax-lawyer/) ## Related topics - [#For foreigners](https://mmlaw.ge/en/foreigners/) - [#Business](https://mmlaw.ge/en/corporate-lawyer/) - - [Company & business · For foreigners](https://mmlaw.ge/en/foreigners/company-registration-in-georgia/) - - [Individual entrepreneur in Georgia: the 1% tax for foreigners](https://mmlaw.ge/en/blog/individual-entrepreneur-georgia-1-percent-tax/) - - [Work permit & sole trader · For foreigners](https://mmlaw.ge/en/foreigners/work-permit-and-sole-trader/) - - [IT companies and IT specialists · For foreigners](https://mmlaw.ge/en/foreigners/it-companies-in-georgia/) - - [Gambling licence · For foreigners](https://mmlaw.ge/en/foreigners/gambling-licence-georgia/) - - [Bank account for non-residents · For foreigners](https://mmlaw.ge/en/foreigners/bank-account-in-georgia-for-foreigners/) - - [Double tax treaties · For foreigners](https://mmlaw.ge/en/foreigners/double-tax-treaties-georgia/) - - [Crypto: tax and VASP registration · For foreigners](https://mmlaw.ge/en/foreigners/crypto-in-georgia/) For foreigners ## How we can help - [Criminal cases](https://mmlaw.ge/en/foreigners/criminal-defense-for-foreigners/) — Defense if you are detained or charged — with an interpreter and contact with your consulate. - [Immigration cases](https://mmlaw.ge/en/foreigners/immigration-lawyer-georgia/) — Refused entry, overstays, deportation and appeals against residence-permit refusals — fast and in your language. - [Buying property](https://mmlaw.ge/en/foreigners/buying-property-in-georgia/) — Check the property, sign a safe contract and register ownership — in person or remotely. - [Disputes with developers](https://mmlaw.ge/en/foreigners/disputes-with-developers/) — Construction is late, the developer won't refund, or the flat is mortgaged — we protect the buyer's interests. - [Company & business](https://mmlaw.ge/en/foreigners/company-registration-in-georgia/) — 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](https://mmlaw.ge/en/foreigners/work-permit-and-sole-trader/) — The right to work, registering as an individual entrepreneur, the 1% small business tax and the right residence permit. - [Residence permits](https://mmlaw.ge/en/foreigners/residence-permit-in-georgia/) — Work, business, property, family and investment residence permits — applications, extensions and appeals. - [Family cases](https://mmlaw.ge/en/foreigners/family-law-for-foreigners/) — International divorce, children and alimony, recognition of foreign decisions. - [IT companies and IT specialists](https://mmlaw.ge/en/foreigners/it-companies-in-georgia/) — Three tax regimes for IT in Georgia: 1% sole trader, virtual zone and 5% international company — conditions and the 2026 change. - [Gambling licence](https://mmlaw.ge/en/foreigners/gambling-licence-georgia/) — Casino, slots, betting and online permits in Georgia: who can get one, the conditions and what operators may not do. - [Georgian citizenship for foreigners](https://mmlaw.ge/en/foreigners/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](https://mmlaw.ge/en/foreigners/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](https://mmlaw.ge/en/foreigners/driving-licence-georgia-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](https://mmlaw.ge/en/foreigners/bank-account-in-georgia-for-foreigners/) — 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](https://mmlaw.ge/en/foreigners/double-tax-treaties-georgia/) — 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](https://mmlaw.ge/en/foreigners/crypto-in-georgia/) — An individual's crypto income is tax-exempt; a crypto business needs National Bank VASP registration and capital. - [Checking a Georgian company](https://mmlaw.ge/en/foreigners/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](https://mmlaw.ge/en/foreigners/can-foreigners-buy-land-in-georgia/) — Foreigners can buy non-agricultural land; agricultural land only through inheritance or an investment plan. --- Source: https://mmlaw.ge/en/foreigners/tax-residency-georgia/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge