Georgia's 183 days are counted across any rolling twelve months — and they do not carry over

An individual is treated as tax resident in Georgia if they are physically present in the country for 183 days or more in any continuous twelve-month period ending in the tax year in question. Two details in that sentence do the real work. The period is any continuous twelve months, not the calendar year, so a stay that straddles New Year can qualify you. And status is assessed separately for each tax period, with days already used to establish residency in an earlier year not carried forward into a later one. This summary was last reviewed at the beginning of September 2026.

Georgia also runs a high-net-worth route that grants tax residency without the physical presence requirement. On the description published by a Georgian tax firm, an applicant meets a wealth or income test — verified global property above 3 million lari, or annual income above 200,000 lari in each of the previous three years — and separately demonstrates a connection to Georgia, which may be a valid residence permit or citizenship, Georgian-source income of at least 25,000 lari in the preceding tax year, or property in Georgia valued at 500,000 dollars or more. The status is granted annually and has to be renewed. The exact combination required in your case is a question for the Revenue Service or an adviser rather than an article.

Buying a property in Georgia can support an application for a residence permit — permission to live here. It does not by itself make you a Georgian tax resident, and it does not by itself end tax residency wherever you were before. Those are three separate questions answered by three separate sets of rules, and the country you are leaving usually has its own tie-breaker tests that a Georgian certificate will not simply override.

Because the day count is a question of fact, the practical advice is dull and effective: keep entry and exit stamps, boarding passes and a simple spreadsheet of dates from the moment you start spending time here, rather than reconstructing a year from memory when a certificate is suddenly needed. If you are near the line, the difference between 180 and 183 days is decided by paperwork you either kept or did not.