Georgia 세금 거주 규칙: 183일 기준 총정리
183일 기준
Georgia에서 183일 규칙이 적용되는 방식
Georgia applies a 183 day calendar year rule.
달력 연도 (1월~12월). 일수 계산이 매년 1월 1일에 초기화됩니다. 전년도 일수는 이월되지 않습니다.
183일을 초과하면, Georgia가 세금 거주자로서 전 세계 소득에 과세할 수 있습니다. 정확한 결과는 개인 상황, 적용 가능한 조세 조약, 소득 유형에 따라 달라집니다.
일수 계산 방식
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.
하루로 인정되는 기준
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.
일수 외 추가 판정 기준
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.
특별 세금 제도
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.
조세 조약
Georgia has a moderate treaty network with OECD principles applied to dual residence cases.
자주 묻는 질문
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.
공식 출처: https://www.rs.ge/main/page/Index/?lang=en