Tax residency is not about a residence permit and not about citizenship. You can live in Georgia visa-free for years without being a tax resident, and you can obtain a residency certificate without spending a single day in the country. Here are both routes and why the certificate matters to a property owner.
- 183 days in any rolling 12-month period is the basic rule. The days do not have to be consecutive.
- HNWI status allows residency without the 183 days: with assets above 3 million GEL or income above 200,000 GEL a year in each of the last three years.
- Territorial principle: foreign-source income of individuals is not taxed in Georgia.
- The residency certificate is the document that proves to another country where you pay tax.
- A residence permit is not tax residency. Two different statuses, two different agencies.
How residency differs from a residence permit
This is the most common confusion. A residence permit is a migration status: the right to stay in the country, issued by the House of Justice. Tax residency is a status in the tax system: it determines which country may tax your income, and it is confirmed by the Revenue Service.
They are not directly linked: you can hold a permit and not be a tax resident, and the other way round. Property-based permits are covered in our article on residence permits.
The 183-day rule
The basic test: you are a Georgian tax resident if you were in the country for 183 days or more in any continuous 12-month period. Two details that matter in practice:
- the days do not have to be consecutive — the total across the period counts;
- the period is rolling, not tied to the calendar year, so the status can arise mid-year.
Keep your own log of entries and exits. Passport stamps are the only thing you will be able to prove your days with if another country's tax office disputes them.
The HNWI route: without days in the country
Georgia is one of the few countries where residency can be obtained with no physical presence at all. The mechanism is called High Net Worth Individual and is aimed at wealthy applicants.
| Condition | Requirement |
|---|---|
| Assets (either/or) | verified property above 3 million GEL (about $1.1 million) |
| or income | above 200,000 GEL a year (about $75,000) in each of the last three years |
| Georgian nexus (in addition) | a Georgian residence permit or citizenship, or at least 25,000 GEL of Georgian-source income in the previous tax year |
| Duration | granted for one year, renewed annually with updated documents |
Some advisers also cite a requirement to own Georgian property worth $500,000 or more. The wording of the conditions differs between sources, so check the current text of the Tax Code before applying, or consult a tax adviser — this is a case where an error is expensive.
What is not taxed
The main reason people are interested in Georgian residency is the territorial principle of taxation: Georgian-source income is taxed, while an individual's foreign-source income is not.
"Not taxed in Georgia" does not mean "not taxed anywhere". Your previous country may still treat you as its resident under its own tests — centre of vital interests, citizenship, available housing. Double taxation treaties and the residency certificate exist precisely for those situations.
The certificate and why you need it
The tax residency certificate is issued by the Revenue Service. It is not a formality: it is the proof for banks, brokers and foreign tax authorities that your tax obligations sit in Georgia.
Practical situations where it is required:
- confirming your status to your former country's tax office when leaving its residency;
- applying reduced rates under double taxation treaties;
- bank enquiries under automatic exchange of information;
- dealing with foreign brokers and payment services.
Residency and property
For an apartment owner in Georgia the links are direct:
- Rental income is Georgian-source income and is taxed regardless of your residency. How rental tax is calculated and which regimes exist is in our article on renting out.
- Selling within two years of ownership is taxed at 5% on the gain; beyond two years it is exempt. Details in selling an apartment.
- Property tax depends on the household's annual income — see property taxes.
- Property as a Georgian nexus can form part of the HNWI case.
Common misconceptions
| Misconception | How it actually works |
|---|---|
| "I bought an apartment, so I am a tax resident" | Buying property does not by itself create tax residency |
| "I have a residence permit, so I pay tax in Georgia" | A permit and tax residency are different statuses from different agencies |
| "I spent 183 days here, so my old country has no claim" | It may still have one: it applies its own tests, and the conflict is resolved through the treaty and the certificate |
| "Foreign income is untaxed, so there is nothing to report" | Reporting duties depend on the type of income and the other country; exemption from tax is not exemption from reporting |
If you are choosing a district to buy in ahead of a move, it helps to look at prices and liquidity in advance: live numbers are on the district pages, and you can shortlist properties in the sale search.