In 2024–2025, there was a notable decline in the number of foreigners who obtained the status of tax resident of Georgia. According to the National Bank of Georgia, citing information from the Ministry of Finance Revenue Service, only 15.1% of Russian citizens residing in the country and officially registered were able to obtain this status.
Calculation Methodology and Data Incompleteness
In calculating this indicator, Russian citizens who registered as taxpayers or legally reside in Georgia for more than one year without registration were taken into account. Georgian regulators used the methodology recommended by the International Monetary Fund. However, the authorities do not disclose either the absolute number of Russian residents or the total number of Russian citizens in the country, which creates uncertainty when analyzing migration flows.
From Tourist Status to Registration
A significant portion of Russians who moved to Georgia after February 2022 preferred not to register, using the right to live in the country as tourists for up to 12 months with the possibility of extending their stay by making short-term exits and re-entries. Previously, experts cited various estimates of the Russian-speaking population — from 60 to 100 thousand people, however, the full picture remained unclear due to the difficulty of accounting.
Ways to Obtain Resident Status
The status of tax resident of Georgia can be obtained in several ways:
- Reside in the country for a minimum of 183 days during a calendar year
- Obtain a special status of a high-income individual
These conditions are established by Georgian tax legislation and remain the main instruments for legalizing foreigners.
Tightening of Migration Policy
Against the backdrop of a decline in the number of those who obtained resident status, Georgia's authorities adopted a stricter course regarding illegal migration. Georgia's Interior Ministry deported 102 foreigners, including citizens of Russia, Azerbaijan, Algeria, Egypt, India, China, Kazakhstan, Turkey, and Uzbekistan, with a ban on return without a specific time limit. The government streamlined deportation and search procedures, which became part of a new hardline approach to migration policy.