How to Obtain Tax Residency in Georgia as a High-Net-Worth Individual
5 minute read | Last Updated 4th February 2026
Written by: Mariam Santeladze
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Introduction
Obtaining tax residency in Georgia as a High-Net-Worth Individual (HNWI) has become increasingly attractive to foreign investors and financially established individuals seeking a stable and flexible tax environment. Georgia’s tax system is characterized by low tax rates and an extensive network of international treaties that protect against double taxation.
Who Can Apply
The service is available to individuals of significant wealth who wish to obtain tax residency in Georgia.
An application may be submitted only during the tax year for which residency is requested. For each subsequent year, the application must be re-submitted with the required supporting documents.
Tax residency for a High-Net-Worth Individual is granted by the Minister of Finance of Georgia, based on a positive recommendation from the Revenue Service.
Required Documents for Obtaining Tax Residency
To obtain tax residency, the applicant must submit an application to the Revenue Service together with documents proving their financial and property standing, as defined by Georgian tax legislation.
There are four main eligibility criteria:
A) Based on Property Ownership
- Documents proving that the applicant’s total assets exceed GEL 3,000,000;
- Documents proving that the applicant owns property in Georgia worth at least USD 500,000 (or its GEL equivalent);
- A residence permit, residence card, or a Georgian citizen’s ID card.
B) Based on Income and Property
- Documents proving that the applicant’s annual income over the last three tax years exceeds GEL 200,000;
- Proof that the applicant owns property in Georgia worth at least USD 500,000;
- Proof of residence or citizenship.
C) Property + Income from Georgian Sources
- Documents confirming that the applicant’s total assets exceed GEL 3,000,000, including property in Georgia worth at least USD 500,000;
- Documents confirming that the applicant earned at least GEL 25,000 from a Georgian source during the previous tax year.
D) Income + Income from Georgian Sources
- Documents proving that the applicant’s annual income for the last three years exceeds GEL 200,000;
- Proof of ownership of property in Georgia worth at least USD 500,000;
- Documents confirming that the applicant earned at least GEL 25,000 from a Georgian source during the previous tax year.
Formal Requirements for Documents
- Any document issued in a non-official language must be accompanied by a notarized Georgian translation;
- Where required, documents must be legalized or apostilled;
- All documents must be submitted in scanned, legible, color format (PDF or JPG).
Service Fee and Processing Time
- The service is free of charge. No state fee is applied for submission;
- Processing time is up to 20 business days; however, the Revenue Service may request additional explanations or supporting documents if necessary.
How to Submit the Application
- Visit the Revenue Service electronic portal;
- Log in using your taxpayer credentials (username and password);
- Select the service “Granting Tax Residency to a High-Net-Worth Individual”;
- Complete the online form according to the relevant criterion (A, B, C, or D);
- Upload all required documents as consolidated files;
- Review all fields carefully and confirm the submission.
After registration, the system will generate an application number that allows you to track the review status.
Benefits of Obtaining Georgian Tax Residency
- Tax residents enjoy Georgia’s flexible and low-rate tax system;
- Foreign-source income is exempt from Georgian taxation;
- Residents benefit from Georgia’s double taxation avoidance treaties with numerous countries, in line with OECD tax standards;
- Tax residency enhances credibility with banks, financial institutions, and international partners.
Key Recommendations for Applicants
- Prepare a comprehensive list of assets: real estate, deposits, securities, and other holdings;
- Provide official confirmations, such as extracts from the Public Registry, bank statements, or certified valuations;
- To verify income from Georgian sources, collect contracts, invoices, and bank statements;
- Do not forget to apostille or legalize any documents issued abroad.
Conclusion
Obtaining tax residency in Georgia as a High-Net-Worth Individual is not merely an administrative status, it represents financial stability, legal protection, and international recognition.
Favorable conditions and a treaty-backed taxation framework make Georgia one of the most advantageous jurisdictions for affluent individuals and global investors seeking both fiscal efficiency and legal security.
Orson Law provides full support to foreign investors. For a free consultation, send us a message at info@orsonco.com or via Whatsapp +995 511 77 85 77
