For tax rates on individuals and companies, see the guide Taxes in Georgia.
First basis: 183 days in Georgia
An individual is treated as a tax resident if they spent 183 days or more in Georgia within any 12 consecutive calendar months. That period need not match the tax year: it can begin, say, in March of one year and end in March of the next.
What does not count toward the 183 days
Under article 34 of the Tax Code of Georgia, actual presence excludes:
- Days spent as a diplomatic or consular officer, or as a member of their family.
- Days as an employee of an international organisation or a foreign state in Georgia (except Georgian citizens) and their family members.
- Transit days.
- Days spent in Georgia for medical treatment or rest.
At the same time, days spent abroad for treatment, rest, study or a business trip count toward actual presence in Georgia.
The purpose of the stay matters
Physical presence alone is not enough: if a stay is clearly temporary, resident status may be withheld even beyond 183 days. The Revenue Service of Georgia decides case by case.
Second basis: the HNWI programme
HNWI (High Net Worth Individual) is a tax residency route that does not require a long stay in Georgia. In some cases the status can be obtained without a single day in the country. There are two options.
Option A: with a residence permit or Georgian income
Three conditions must be met at once:
- A Georgian residence permit or a Georgian source of income of at least GEL 25,000 in one calendar year.
- Assets above GEL 3,000,000 (in any jurisdiction) or income above GEL 200,000 over the last 3 years.
- Assets of at least the equivalent of USD 500,000 held in Georgia: real estate, shares in Georgian companies, bank deposits and accounts, other property.
The third condition was introduced on 15 April 2023. Before that date it was enough to confirm GEL 3,000,000 of assets anywhere in the world.
If you are considering a Georgian residence permit as one of the Option A criteria, the full walkthrough is in How to get a residence permit in Georgia in 2026.
Option B: without a residence permit
- Assets above GEL 3,000,000 or income above GEL 200,000 over the last 3 years.
- A Georgian source of income of at least GEL 25,000 in one calendar year.
The Georgian-asset requirement (point 3 of Option A) does not apply here.
What Georgian tax residency gives you
Resident status opens access to the network of double taxation treaties with 57 states, including Germany, France, the Netherlands and the UAE. That gives a legal basis for supporting a change of tax residency on relocation and reduces the risk of double taxation.
An important limit: Georgian tax residency does not automatically release you from tax obligations in other countries. Tax status in each country is set by its own law. If you paid tax elsewhere before obtaining Georgian status, ending that obligation requires separate legal analysis.
How to obtain tax residency: the steps
- Establish the basis: 183 days or HNWI (Option A or B).
- Prepare documents: statements of assets and income, a residence permit if you have one, proof of days spent in Georgia.
- File the application with the Revenue Service of Georgia through rs.ge.
- The Revenue Service reviews the application within 7 working days and issues a decision.
On a positive decision, a tax residency certificate is issued for the relevant tax period. The status is confirmed annually, with updated documents filed on the next application.
If you plan to file a tax return as a Georgian resident, the process is described in How to file a tax declaration as an individual entrepreneur in Georgia.
Source note
> A tax resident of Georgia is a natural person who is actually present in Georgia for 183 days or more within 12 consecutive calendar months, as well as a person recognised as a resident of Georgia under the high net worth criteria.
Source: Tax Code of Georgia, art. 34
Frequently asked questions
Can I obtain Georgian tax residency without living in the country?
Yes, through the HNWI programme (Option B). It requires assets above GEL 3,000,000 or income above GEL 200,000 over 3 years, plus a Georgian source of income of at least GEL 25,000 a year. No days of presence are required.
Do I need a residence permit for tax residency?
A residence permit is not mandatory under either basis. Under HNWI Option A it can serve as one of the criteria, but it can be replaced by a confirmed Georgian source of income of at least GEL 25,000.
How long does the status take?
The Revenue Service reviews the application within 7 working days of receiving a complete set of documents.
Does Georgian tax residency release me from tax in other countries?
No. Obligations in other countries are set by their own law and do not end automatically when you obtain Georgian status. Your specific situation needs individual analysis based on your previous country of residence.
For how long is the certificate issued?
The certificate is issued for a specific tax period (year). To confirm the status for the next year, you file documents again with updated data.
How Legalese handles this
Legalese runs the tax residency procedure: we identify the right basis (183 days or HNWI), help collect and check the documents and file the application with the Revenue Service.
Where needed, we arrange a residence permit in parallel to satisfy the conditions of HNWI Option A.
Key points
- Two bases: 183 days in Georgia, or HNWI (no mandatory presence).
- HNWI Option A: a residence permit or income of GEL 25,000+ , plus assets of GEL 3M+ , plus USD 500k in Georgia.
- HNWI Option B: assets of GEL 3M+ or income of GEL 200,000+ over 3 years, plus Georgian income of GEL 25,000+ .
- The Revenue Service reviews the application in 7 working days.
- The status does not release you from tax in other countries automatically.
To find your basis and prepare the documents, book a free consultation.