Georgia tax residency: 183-day rule and certificate

How to become a tax resident and get the certificate

1. 1
   Count your days

   Take any 12 consecutive months that end in the year in question and add up your days in Georgia. Example: you arrived on 1 August 2025 and have not left since. Day 183 falls on 30 January 2026, so you are a resident for the whole of 2026, but not for 2025. Days that made you a resident in one year are not counted again for the next year.

2. 2
   Check where your income comes from

   A resident does not pay tax in Georgia on income that is not Georgian source income (Article 82(1)(u)). This includes, for example, dividends and interest from foreign companies and banks, and income from selling real estate abroad or shares in foreign companies, as long as no more than half of the company's assets are real estate in Georgia. Under Article 104, Georgian source income includes income from work in Georgia, services provided in Georgia, and services a resident provides to clients in other countries, unless they are provided through a permanent establishment abroad. It does not matter where the money is paid. Such income is taxed at 20%, or 1% of turnover up to 500,000 ₾ a year for an individual entrepreneur (IE) with small business status, but this status is not available for consulting and certain other services. In January 2025, the Dispute Resolution Council under the Ministry of Finance upheld an additional tax assessment against a resident who provided services to a foreign company and said they had worked while travelling around Europe: 710,937 ₾ in tax plus a fine and penalty interest (Decision No. 23537/2/2024).

3. 3
   Choose your route

   In practice, there are two routes:

   183 daysSuits almost everyone. The law counts the days you actually spend in the country; you do not need a residence permit for this.

   or

   HNWI statusFor those who do not reach 183 days. You need three things: assets over 3 million ₾ or annual income over 200,000 ₾ for the last 3 tax years; property in Georgia worth at least $500,000 (converted into lari at the National Bank of Georgia rate on the date of application); a residence permit, a residence card or a Georgian citizen's ID card, or Georgian source income of at least 25,000 ₾ for the previous tax year. You apply to the Revenue Service in person or through a representative, on paper or electronically. If the documents are in order, the Revenue Service forwards the case to the Minister of Finance within 7 working days. The status is granted only for the year in which you apply; for the next year, you submit the documents again. Mortgaged property may not be counted: see the grey areas below.
4. 4
   Get access to rs.ge

   The certificate can only be requested electronically, through your account on rs.ge. The taxpayer identification number is a required field in the request form: you cannot send the request without it. If you do not have a number or a login, call the Revenue Service on 2 299 299 and ask how to get them.

5. 5
   Request the certificate

   In your account, choose "New application" and the service "Request for a residency certificate" (რეზიდენტობის ცნობის მოთხოვნა). Enter your name and full address in Georgian and English, your taxpayer identification number and the year you need the certificate for. Sign and send. The Revenue Service must reply or issue the certificate no later than 30 calendar days after your request (Order No. 633). A free certificate takes up to 20 working days; faster issue costs a fee.

   Free — 20 working days · 50 ₾ — 5 working days · 100 ₾ — 1 working day
6. 6
   Use the certificate

   You receive the certificate electronically. Its authenticity can be checked by barcode at rs.ge/residence-en. If another country's tax authority requires its own form, the Revenue Service will certify your residency on it with a signature and stamp, provided the form has a field for this. Attach a notarised translation of the form into Georgian.

7. 7
   File a tax return if you need to

   If tax on your income was not withheld at source in Georgia, file a tax return by 1 April of the following year (Article 153) and pay the tax by the same date (Article 62). This applies, for example, to salary from a foreign employer for work done from Georgia. An IE with small business status files a return and pays the tax every month, by the 15th of the following month (Article 93).