Criteria for tax residency in Georgia

If you already know the criteria for tax residency in Georgia, just proceed to the selection of the object of taxation relevant to you. Or read below for details on the criteria for being a tax resident of Georgia.

As a general rule, individuals who actually stay in Georgia for at least 183 calendar days during a period of 12 consecutive months ending in the current calendar year are recognized as tax residents (Clause 2, Article 34 of the Tax Code of Georgia, TC G). Departure from Georgia for treatment, vacation, business trip, or study does not affect the calculation of the period of stay in the country. On the contrary, staying in Georgia while in transit, for treatment, or on vacation is not taken into account when determining the tax status (clauses 3, 4, article 34 of TC G).
It is important to note that tax residency is determined for the entire year. That is, if in any 12-month period ending in the current year, a person spent at least 183 days in Georgia, then the person is recognized as a resident of Georgia during the entire current year.
At the same time, the days on which an individual was recognized as a resident in the previous tax period are not taken into account when establishing residency in the subsequent tax period (clause 8, article 34 of TC G). It follows that if you became a tax resident in the current year, then the assessment of tax residency for the next year should be carried out based on the results of 12 months coinciding with the calendar year.

If it is impossible to establish tax residency by the length of stay, a citizen of Georgia, upon his application, may be recognized as a tax resident of Georgia (clause 6¹, article 34 of TC G).

In addition, the status of a tax resident of Georgia can be assigned to the so-called. a person secured with significant property (joint Order No. 991-No. 250 dated December 31, 2010 of the Ministry of Finance and the Ministry of Justice of Georgia). Such is a person who meets one of the following criteria (Article 2 of the Law of Georgia "On the Securities Market"):

• owns property worth more than 3 million lari (GEL);
• whose annual income over the past 3 years has exceeded 200,000 GEL.

If at least one of these criteria is met, then an individual must additionally confirm his connection with Georgia: a passport of a citizen of Georgia or a Georgian residence permit or an annual income of 25,000 GEL from a source in Georgia.
Georgia tax residency criteria are described by the OECD in English here.
The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.

Regardless of whether the criteria for recognizing you as a tax resident of Georgia is met, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

As noted above, tax residence is determined for the entire calendar year - the tax period for income tax.
The procedure for calculating income tax depends on the type of income of an individual, therefore, a detailed procedure for fulfilling a tax liability is described on the corresponding page dedicated to a particular income.

So, if you are a tax resident of Georgia or have income from special regime activities in Georgia or property in Georgia, then go to the page for choosing the object of taxation relevant to you.

Regardless of whether the criteria for recognizing you as a tax resident of Georgia is met, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.