According to National Bank of Georgia, official tax resident status was obtained by 15.1% of Russian citizens who registered in the country. The information was provided with reference to data from the Tax Service of the Ministry of Finance of Georgia. However, the agencies do not disclose the absolute number of Russian residents or the total number of Russian citizens currently residing in the Caucasian country.
The data account for only those Russian citizens who officially registered as taxpayers with the Tax Service or legally reside in Georgia for more than a year without tax registration. When calculating residents, the agency was guided by the methodology of the International Monetary Fund. This methodological framework determines who is to be considered a resident of the country for statistical and tax purposes.
Tourist Status as a Tool
A significant number of Russian citizens who moved to Georgia after February 2022 chose not to register with local authorities, exploiting a legal loophole. According to Georgian law, Russian citizens can stay in the country as tourists for 12 months without the need for official registration. However, many migrants resorted to a scheme of leaving and re-entering: they would leave Georgia for several days and then return, so that the count of the annual period would start anew.
Due to the difficulty in accounting for Russians living in Georgia illegally or outside the registration system, various numbers of migrants and relocants were initially cited — from 60 to 100 thousand people. This uncertainty made it difficult to assess the scale of Russian migration to the country.
Two Ways to Obtain Resident Status
According to local legislation, the status of a tax resident of Georgia can be obtained in two ways. The first is to live in the country for 183 days or more during a calendar year. The second option involves obtaining the status of a high-income individual, which allows obtaining resident status without the requirement for a minimum length of stay.
However, in 2024–2025, the number of Russian citizens residing in Georgia has decreased significantly. This change indicates a correction in migration flows following the initial surge in relocation in 2022–2023. The dynamics of the Russian community in the country reflect migrants' adaptation to the new reality and changes in residence conditions.