01
Non-resident: territorial taxation
A non-resident is taxed only on Georgian-source income: rent, capital gains, dividends. The rest of their worldwide wealth is outside the Georgian tax net.
Foreign investors
Taxation of foreigners: what Georgia changes
Georgia draws no unfavourable line between residents and non-residents on real estate. It even offers several preferential statuses to those who move their residence.
02
HNWI status
An investor holding over 3M GEL in assets or earning 200,000 GEL yearly can obtain Georgian tax residency without living there 183 days. Useful to capture the 5% flat rate.
03
Small business status
A Georgian sole proprietor capped at 500,000 GEL turnover pays 1% flat. This regime attracts digital nomads but does not apply to rental income.
04
Tax treaties
More than 55 bilateral treaties prevent double taxation. They define which country taxes rent, gains and dividends first. See our dedicated page.
Related topics
Informational content based on the Georgian tax code in force in 2026. Does not replace advice from a qualified tax advisor in your country of residence.