How to Get a Georgia Tax Residency Certificate

Overview

You become a Georgian tax resident by being in Georgia at least 183 days in any 12-month period that ends in the tax year.
A residence permit doesn't make you a tax resident. Days in the country do.
If you can't meet the 183 days, a high net worth route exists for people with large assets or income and a real link to Georgia.
The Revenue Service issues the certificate for a specific tax year. You use it with foreign tax authorities and to claim treaty benefits.

Many people move to Georgia partly for its tax rules. To use them, and to show your home country you've left, you usually need a Georgian tax residency certificate. Getting one is simple if you've spent the time here. Here's how the rules work.

Rules current as of October 28, 2026. Tax residency at home is a separate question, and it's the one that decides whether you still owe tax there.

The 183-day rule

You're a Georgian tax resident for a tax year if you're physically in Georgia for at least 183 days in any continuous 12-month period that ends in that year.

Some details people miss:

The 12 months don't have to be the calendar year. Days from late last year can count toward this year.
Every day counts, including part days. The day you arrive and the day you leave both count.
Some days don't count. Days as a diplomat or consular officer, work for an international organization under a treaty, transit between two other countries, and time in Georgia for medical treatment or holiday don't count.
Residency is checked year by year. Being resident last year doesn't make you resident this year.

A residence permit isn't tax residency

This is the most common mix-up. A Georgian residence permit lets you live here. It says nothing about tax. You can hold a residence card and spend most of the year in Spain, and you'll still be a Spanish tax resident. The reverse is also true. You can be a Georgian tax resident on the visa-free stay with no permit at all.

The IT residence permit is the one link. It requires 183 days a year in Georgia, the same number as the tax test.

The high net worth route

If you don't spend 183 days here, there's another way in for wealthy individuals. You need to meet all three parts:

Wealth. Either assets worth more than 3,000,000 GEL, or income above 200,000 GEL in each of the last three years.
Georgian property. Property in Georgia worth at least the lari equivalent of $500,000.
A Georgian connection. Either a valid Georgian residence permit or ID card, or at least 25,000 GEL of Georgian-source income in the previous tax year.

You apply to the Revenue Service. The status covers one tax year at a time, so you reapply every year with fresh documents.

What Georgian tax residency means

For individuals, Georgia uses a mostly territorial system. If you're a Georgian tax resident, your income from outside Georgia is generally not taxed in Georgia. Georgian-source income is taxed here.

That's the appeal. But it only works if your home country agrees you've left. Countries look at things like where your home is, where your family lives and where your interests are. A Georgian certificate helps your case. It doesn't decide it.

If you're a US citizen, the US taxes you wherever you live, so Georgian residency doesn't end your US filing. See our guide for US citizens with a Georgian IE.

How to get the certificate

You apply to the Revenue Service once you've met the test for the year. Expect to show:

your passport.
your entry and exit dates. The Revenue Service can check border records, but keep your own list.
for the high net worth route, proof of assets or income, the property extract and proof of your Georgian connection.

The certificate is issued for a specific tax year. If you need it to claim benefits under a tax treaty, check what form the other country wants, since some countries have their own forms.

Practical tips

Count your days in a spreadsheet. Write down every entry and exit as it happens. It's much harder to rebuild a year later.
Don't cut it close. Aim for well over 183 days. A delayed flight shouldn't decide your tax position.
Line up your home country first. Find out what your home tax authority needs to accept that you've left. Then plan your Georgian year around that.

How we can help

We check your days, apply for the certificate, handle the high net worth application and get tax rulings from the Revenue Service when your situation is unusual. Ask about tax, or read about Georgia's 1% tax in 2026.