Tax residency and taxpayer status (tax ID) are two distinct concepts obtained through separate procedures.
Two Grounds for Georgian Tax Residency
1. 183 Days in Georgia
An individual is considered a Georgian tax resident if they spend 183 days or more in the country within a 12-calendar-month period. The purpose of the stay also matters: if the stay is demonstrably temporary, residency is not assigned even if 183 days are exceeded.
Under Article 34.4 of the Tax Code of Georgia, the following periods are not counted toward actual presence in Georgia:
- Time spent as a person with diplomatic or consular status, or as a family member of such a person.
- Time spent as an employee of an international organisation or foreign state operating in Georgia (except Georgian citizens), or as a family member of such a person.
- Time spent in transit through Georgia.
- Time spent in Georgia for treatment or rest.
The following periods are counted toward actual presence: time spent outside Georgia specifically for treatment, rest, business trips, or studies.
2. High-Net-Worth Individual (HNWI) Programme
To obtain tax residency under the wealth criterion, one of the following conditions must be met:
Option A:
- A residence permit or ID plus confirmation that assets exceed 3,000,000 GEL or annual income for the last three years exceeds 200,000 GEL.
- Since April 15, 2023, it is additionally required to confirm assets of at least USD 500,000 equivalent located within Georgia (real estate, shares in Georgian companies, Georgian bank deposits, cash in accounts, or other forms of ownership). Prior to this date, confirming 3,000,000 GEL anywhere in the world was sufficient.
Option B:
- Documents confirming assets above 3,000,000 GEL or annual income above 200,000 GEL for the last three years plus income from Georgian sources of at least 25,000 GEL during one calendar year.
Applications may be submitted without a Georgian residence permit. The Revenue Service reviews the application and, if approved, issues a response within 7 business days. Tax residency is granted per tax period; renewal requires submitting updated documents.
Important Note
Obtaining Georgian tax residency does not exempt individuals from tax obligations in other countries where they reside or regularly visit. This depends on the legislation of each specific country and is not determined solely by the duration of stay. Each case requires an individual approach, as double taxation avoidance provisions vary significantly by country.