Georgia counts 183 days in any rolling twelve months — and a resident pays nothing on income that has no Georgian source

An individual is a Georgian tax resident if they were actually present in Georgia for 183 days or more in any continuous twelve-month period ending in the tax year in question. The window rolls; it is not tied to 1 January. Residence is also determined separately for each tax period, and days that were already counted to make someone resident in the previous period are not counted again when testing the following one. In practice that means a stay straddling two years has to be checked twice, against two different twelve-month windows, rather than once against a calendar.

Georgia taxes personal income at a flat 20 per cent, and it taxes on a territorial basis. PwC's summary states the rule plainly: resident individuals are exempt from tax on income that does not have a Georgian source. So becoming a tax resident here does not, on its own, pull a salary, dividend or capital gain earned abroad into the Georgian net. What it does do is settle where you are resident — which matters mainly because the country you left will have its own test, and the two can disagree.

These are two separate systems that people routinely merge. A residence permit is an immigration status with its own conditions and its own authority. Tax residence is the day count above, administered by the Revenue Service, and it can arise whether or not you hold a permit. Owning a flat here does not make you a tax resident, and being a tax resident does not give you a right to stay. If your plan depends on either one, confirm each separately before you move money or sign anything.

Three things. Whether your income really has no Georgian source, which depends on where the work is performed and who pays, not on which bank receives it. Whether your home country has a double tax treaty with Georgia and what its tie-breaker says, because territorial exemption here does not stop another state taxing you. And whether you are better served by a business regime than by personal residence — the micro business exemption applies below GEL 30,000 of annual turnover with no employees, and small business status taxes turnover at 1 per cent up to GEL 500,000. This is a summary of a published rule, not advice on your own position; the thresholds and wording should be confirmed with a Georgian tax adviser before you act.