The 183-day rule is what makes you a Georgian tax resident — not your permit

The test is actual presence in Georgia for 183 days or more in any continuous twelve-month period ending in the tax year. It is a rolling window, not a calendar year, which catches people who split their stays across a New Year. Any day physically in the country counts regardless of how many hours, and time away for holidays, study, business trips or medical treatment does not extend the count. The status resets each year; days do not carry forward.

Georgian law also allows residency to be granted to individuals with significant assets, defined by reference to the securities market legislation, with the detailed conditions set by the Minister of Finance rather than in the tax code itself. Because the thresholds and evidence requirements sit in ministerial rules that can be amended, anyone considering this route should confirm the current conditions with the Revenue Service or a Georgian tax adviser before relying on them.

Tax residency decides which country can tax what, and it is also what a treaty relies on when two countries both want to tax the same income. A landlord letting a Tbilisi flat pays Georgian tax on that Georgian rent whether or not they are resident; residency changes the treatment of everything else, and the certificate is what a foreign tax office will ask to see. Treat the day count as something to record as you go, not to reconstruct later.