01
The 183-day rule
Any individual present in Georgia more than 183 days over a rolling 12-month period becomes a tax resident. Passport stamps serve as evidence.
Tax residency
Georgian tax residency: two routes to obtain it
Becoming a Georgian tax resident radically changes your global tax rate. Two routes: 183 days of physical presence or the HNWI status open to high-net-worth individuals without any stay requirement.
02
HNWI status
Without living there, an investor can obtain tax residency by proving 3M GEL of assets or 200,000 GEL of yearly income, with a yearly application to the Revenue Service.
03
Tax consequences
A Georgian resident benefits from 5% flat on worldwide rental income and 0% on foreign interest and dividends. Non-residents are only taxed on Georgian source.
04
Impact on your former residence
Becoming a Georgian resident does not automatically end your former residence. You often need to leave physically, sell the home and cut economic ties.
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.