Georgian tax residency: 183 days, or the high-net-worth route

Residency is tested over any continuous twelve-month period that ends inside the tax year, which means days from the previous calendar year can count towards this year's total. Residency is also decided separately for each tax year, so being resident once does not carry forward. Any day of presence counts regardless of how long you were in the country, including the day you arrive and the day you leave. Two half-days at either end of a trip are two days for this purpose.

The guide lists presence that does not count: service in a diplomatic or consular capacity and accompanying family, employment with an international organisation under a treaty, transit between two foreign countries, and time spent on medical treatment or on vacation. That last exclusion cuts both ways. Someone trying to reach 183 days cannot bank a long holiday towards the total, and someone trying to stay below the line has an argument that a genuine holiday should not push them over it. Either way it is a point to document at the time, not to reconstruct two years later.

For people who cannot or will not spend the days, the guide describes a second route with three conditions, all of which must be met. First, either confirmed property above 3 million lari or annual income above 200,000 lari in each of the last three years. Second, property in Georgia worth at least the lari equivalent of USD 500,000. Third, either a valid Georgian residence permit, residence card or citizen's identity card, or at least 25,000 lari of Georgian-source income in the tax year before the application.

High-net-worth residency covers a single tax year and has to be applied for again, with updated documents, for each year you want it. Applications go to the Revenue Service, which forwards qualifying ones to the Minister of Finance within seven working days. The tax residency certificate itself is issued by the Revenue Service for a specific tax year and is what you would show a foreign tax authority or use to claim treaty benefits. Rules and thresholds change, and this guide describes the position as of August 2026, so confirm the current figures with a Georgian tax adviser before planning around them.