How to Obtain Tax Residency in Georgia
3 minute read | Last Updated 25th November 2025
Written by: Yoelena Tkebuchava
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Introduction
Georgia is quickly becoming one of the most attractive jurisdictions for individuals and businesses seeking a transparent, flexible, and low-tax environment. The country’s tax system is simple, investor-friendly, and accessible to both local and foreign individuals and legal entities.
What Is Tax Residency?
Tax residency defines the country where a person or business has their primary tax obligations. In other words, it determines where income must be declared and taxed.
Under the Tax Code of Georgia, an individual is considered a tax resident of Georgia if they meet one of the following conditions:
- They are physically present in Georgia for 183 days or more during any 12-month period ending in the current tax year; or
- They meet the criteria for a High-Net-Worth Individual (HNWI) as defined by the Ministry of Finance; or
- They are employed abroad in the public service of Georgia (for example, working at a Georgian embassy or consulate).
Establishing tax residency in Georgia legally links your tax obligations to Georgia’s jurisdiction and allows you to benefit from its low, flat income tax and international treaties.
Difference Between a Residence Permit and Tax Residency
A residence permit gives a person the right to live in Georgia, while tax residency determines where they are liable to pay taxes.
If you plan to live or work in Georgia, read our guide on obtaining a residence permit in Georgia.
Someone may hold a residence permit or even Georgian citizenship but not qualify for tax residency if they have not met the 183-day rule. Conversely, a foreigner may qualify for Georgian tax residency (for example, under the HNWI principle) even if they do not hold a residence permit.
Ways to Obtain Tax Residency in Georgia
A person holding tax residency in Georgia is taxed only on income derived from Georgian sources. Income from outside Georgia is exempt from Georgian taxation, making this one of the most advantageous regimes in the region.
- Standard personal income tax rate: 20%
- Foreign-sourced income: Exempt from taxation
- Double Taxation Avoidance Treaties (DTAs): Georgia has signed DTAs with over 55 countries, including the EU, United Kingdom, United States, Canada, China, and India.
This means if a Georgian tax resident has already paid income tax abroad, that income is not taxed again in Georgia. For global entrepreneurs and investors, tax residency in Georgia provides both legal clarity and international protection.
Benefits of Obtaining Tax Residency in Georgia
Securing tax residency offers numerous benefits:
- Low personal income tax rate (20%)
- Exemption from tax on foreign-source income
- Access to double-taxation treaties protecting international income
- Simple and transparent tax reporting system
- Stable and investor-friendly legal framework
- Eligibility to open bank accounts, register businesses, and invest easily
Georgia’s approach to tax residency combines low taxation with clear legal standards, making it ideal for expatriates, remote professionals, and global investors.
Application Procedure for Tax Residency
To obtain tax residency in Georgia, an individual must apply to the Revenue Service of Georgia, either electronically or in person. Applications can also be submitted by a representative under power of attorney.
Required Documents are:
- Passport or Georgian ID card
- Proof of physical presence (for the 183-day rule)
- Documents confirming property ownership and income (for HNWI applicants)
- Residence permit (if applicable)
Apostilled or legalized documents issued abroad
Processing Time
The review period typically takes 20 working days, and the service is free of charge. Once approved, the individual is officially recognized as having tax residency in Georgia for the corresponding tax year.
Tips for Applicants
- Check if you meet the 183-day rule or HNWI criteria before applying.
- Prepare and translate all supporting documents into Georgian.
- Use official property extracts, bank statements, and certified appraisals.
- Keep records of all border entries and exits.
- Seek professional legal or accounting assistance to ensure compliance.
Obtaining tax residency in Georgia through the proper legal channels ensures transparency and peace of mind.
Conclusion
Obtaining tax residency in Georgia allows individuals to manage their global income efficiently while benefiting from Georgia’s low tax rates, international treaties, and financial stability. This status is especially advantageous for foreign investors, digital nomads, and entrepreneurs seeking a legitimate and tax-efficient base of operations.
If you’re looking for legal assistance in obtaining your tax residency, Orson Consulting provides comprehensive support from document preparation to submission through the Revenue Service.
