Steuerresidenz in Georgia: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in Georgia funktioniert
Georgia applies a 183 day calendar year rule.
Kalenderjahr (Januar bis Dezember). Das bedeutet, dass dein Tageszähler am 1. Januar zurückgesetzt wird. Tage aus dem Vorjahr werden nicht übertragen.
Wenn du 183 Tage überschreitest, kann Georgia dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
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.
Was als Tag gilt
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.
Was über die Tageszählung hinausgeht
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.
Besondere Steuerregelungen
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.
Doppelbesteuerungsabkommen
Georgia has a moderate treaty network with OECD principles applied to dual residence cases.
Häufig gestellte Fragen
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.
Offizielle Quelle: https://www.rs.ge/main/page/Index/?lang=en
Verfolge deine Tage in Georgia
BorderLog zählt deine Tage automatisch und warnt dich, bevor du die 183-Tage-Schwelle erreichst.
Meinen ersten Eintrag hinzufügen