Georgia Tax Residency Rules: The 183-Day Test
183-day threshold
How the 183-day rule works in Georgia
Georgia applies a 183 day calendar year rule.
Calendar year (January to December). This means your day count resets every January 1. Days from the previous year do not carry over.
If you exceed 183 days, Georgia may tax your worldwide income as a tax resident. The exact consequences depend on your personal situation, any applicable tax treaties, and the type of income involved.
How the count works
Georgia treats you as tax resident once you have spent 183 days or more in the country across any continuous 12 month window that ends in the relevant tax year. Because the measuring window rolls but the residency status itself is still assigned to a calendar year, a stay that crosses 31 December can trigger residency in the later year even though the count itself started in the earlier one.
What counts as a day
Any day of physical presence counts, arrival and departure days included. The 12 month measuring window can start in any month, but the resulting residency is assigned to whichever calendar year contains the 183rd day.
Beyond the day count
There is also a back door route into Georgian tax residency for wealthy applicants. The High Net Wealth Individual procedure waives the 183 day rule entirely in exchange for meeting financial thresholds and getting approval from the Ministry of Finance.
Special tax regimes
The headline tax product for nomads in Georgia is the Individual Entrepreneur regime, often called Small Business Status. Qualifying self employed individuals pay just 1% on Georgian source business turnover up to GEL 500,000 a year. Foreign source personal income is, in practice, outside the Georgian tax base, no matter where you are resident.
Tax treaties
Georgia has a moderate treaty network with OECD principles applied to dual residence cases.
Frequently asked questions
How does the Individual Entrepreneur regime work?
Register for Small Business Status as a self employed individual and you pay 1% on your gross turnover from Georgian source business activity, up to a cap of GEL 500,000 a year. Some professions and income types are carved out, so check before you assume you qualify.
Is foreign income taxed in Georgia?
In practice, no. Georgia's personal income tax operates territorially: foreign source income earned by Georgian residents falls outside the tax base. Specific income types can have their own treatment, so confirm yours with an adviser.
Can I become Georgian tax resident without spending 183 days?
Yes, via the High Net Wealth Individual procedure. You bypass the day count by meeting minimum income or asset thresholds and getting ministry approval. The 183 day rule is the default for everyone else.
Official source: https://www.rs.ge/main/page/Index/?lang=en
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