FlagSageKey facts
| Tax basis | Mainly territorial |
|---|---|
| Tax year | Calendar year (1 January to 31 December) |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 3 |
| Region | Europe |
How Georgia decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
183 days in any continuous 12-month period
Under Article 34 of the Tax Code, a natural person who actually stays in Georgia for 183 or more days in any continuous 12-calendar-month period ending in the tax year is resident for that entire tax year. A day counts as a day of actual stay regardless of how long the person was in Georgia that day. Time abroad specifically for treatment, leisure, business trips or education counts as time in Georgia, while time in Georgia with diplomatic or consular status, as certain international organization staff, or in transit between two foreign countries does not count. A person in the public service of Georgia abroad during the tax year is also resident.
High net worth individual residency status
Article 34 allows Georgian residency to be granted to a high net worth individual under a procedure and conditions set by the Ministers of Finance and Justice, with the term defined by the Law on Securities Market. Georgia's information sheet on the OECD portal describes applying to the Revenue Service with an identity or residence-permit document and evidence that the person's property exceeds GEL 3 million or that their annual income over the last three years exceeded GEL 200,000. Check the current joint order and Revenue Service guidance for the full conditions and how often the status must be renewed.
Georgian citizens with no residence elsewhere
If a natural person's residence cannot be established in relation to any country, a Georgian citizen is treated as a Georgian resident if they apply to the tax authority.
Arriving, leaving and part years
Residence under GE-RES-01 applies to the entire tax year. Georgia's OECD information sheet adds that residence status is set for each tax period, and days used to establish residence in one period are not counted again when setting residence for the following periods.
Living base
Foreign nationals who want to live in Georgia apply for residence permits through the Public Service Development Agency, which lists work, study, family reunification, investment, short-term (property-based), IT and permanent residence permits among others. A residence permit does not by itself decide tax residence; the 183-day rule or a granted high net worth status does.
How visas, permits and tax residence differ
Citizenship
Georgian citizenship is acquired by birth when a parent is a Georgian citizen, or by naturalization. The Public Service Development Agency describes a regular route after 10 consecutive years of lawful residence, with a test on language, history and legal principles and a job, property or business in Georgia, and a simplified route after 5 years for the spouse of a Georgian citizen. A Georgian citizen who acquires another citizenship keeps Georgian citizenship only with consent obtained in advance.
Questions to take to a professional
- How many days have I actually stayed in Georgia in each continuous 12-month period ending in the tax year, and how do days abroad for treatment, business or education affect the count?
- Is my income Georgian-source or foreign-source under the Tax Code, and how does Article 82 treat each part?
- What are the current conditions, documents and renewal rules for high net worth individual residency status?
- Does another country also treat me as tax resident, and how does any tax treaty with Georgia decide my residence?
- Which residence permit, if any, fits my situation, and what does it require?
- What certificate of tax residence can the Revenue Service issue for my situation, and what evidence does it ask for?
Official authorities
Sources
- Tax Code of Georgia (English translation, Legislative Herald of Georgia)Primary law
- Georgia - Information on Residency for tax purposes (OECD AEOI portal)Official guidance
- Migration/Residence Permits - Public Service Development AgencyOfficial guidance
- Georgian citizenship - Public Service Development AgencyOfficial guidance
Other countries in Europe
- Countries covered
- Georgia
- Sources
- 4 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026