Tax residency
Determines whether Georgia treats you as tax resident for a particular tax year.
183-day / HNWI route
Georgia tax residency
A CLEARER ROUTE TO
INTERNATIONAL TAX RESIDENCY.
Georgia offers two principal pathways for individuals seeking Georgian tax-resident status: physical presence or the dedicated High-Net-Worth Individual procedure. AIXCO helps internationally mobile individuals and families understand the route, coordinate the required local elements and connect with the appropriate tax and legal professionals.
General information only. Tax residency depends on individual facts, source-of-income rules, other-country residency rules and applicable double-tax treaties.
AIXCO advisory · GeorgiaBatumi · Georgia
Batumi · Georgia41.6168° N · 41.6367° E
01 — Two routes
Which route fits your position?
Georgia offers a physical-presence route and a dedicated HNWI procedure. Compare the core requirements before deciding which route deserves professional review.
General guidance only — not tax or legal advice. Individual outcomes depend on specific facts.
For individuals relocating to Georgia, the standard route is based on physical presence: 183 or more days in any continuous 12-month period ending in the relevant tax year.
- Best suited to individuals and families relocating to Georgia
- Keep clear travel and presence evidence
04 — Tax residency or residence permit?
Tax residency or residence permit?
Although they are often discussed together, tax residency and a residence permit serve entirely different purposes. One determines your tax status, while the other determines your immigration status.
Residence permit
Determines whether you have permission to reside in Georgia under an applicable immigration route.
Property / investment / work / otherTax-residency certificate
A document confirming Georgian tax-resident status for the relevant period, where issued under the applicable procedure.
One does not automatically create the others.
Why Georgia
A framework built around facts.
Georgia has a clear starting point, but tax residence is determined by the Code and the complete cross-border profile — not lifestyle alone.
183-day baseline
Article 34 uses 183 or more days in any continuous 12-month period ending in the tax year.
HNWI procedure
Order No. 60 sets a separate route for significant-property individuals; wealth alone does not produce an automatic result.
GEL thresholds
The order uses property over GEL 3 million or annual income over GEL 200,000 in each of the previous three years, plus a Georgian connection: a permit/ID or at least GEL 25,000 of Georgian-source income.
Permit is separate
The SDA lists separate routes, including short-term property over USD 150,000 and investment residence at USD 300,000 or more. Eligibility and amounts must be checked on the official page.
05 — A tax system built around source
A tax system built around source.
Georgia's tax system can offer significant advantages, but the right outcome depends on your individual circumstances and the rules of your home country.
Territorial principle
Georgia generally distinguishes between Georgian-source and foreign-source income when determining personal taxation.
20% standard personal income tax*
The standard Georgian personal income-tax framework applies to qualifying Georgian-source income.
Special regimes*
Certain qualifying entrepreneurs and activities may be eligible for separate regimes.
International treaties
Georgia maintains a network of double-taxation agreements that can matter where two jurisdictions potentially treat the same individual as resident.
Tax residency in Georgia does not automatically end your tax residency or tax obligations in another country.
06 — The international question
Getting Georgian residency is only half the analysis.
Country of departure
Do you still have a permanent home, spouse or dependants, business ownership or management, employment, economic interests or significant physical presence?
Georgia
Have you met the 183-day rule, the HNWI framework, the applicable source-of-income rules and the required evidence?
Tax treaty
If both countries consider you resident, the applicable Double Taxation Agreement may determine treaty residence and allocate taxing rights.
AIXCO coordinates the Georgian side. Your home-country exit position should be reviewed with qualified advisers in that jurisdiction.
07 — For HNWI clients
A dedicated route for qualifying high-net-worth individuals.
Eligible applicants may qualify without meeting the 183-day physical-presence requirement, provided all applicable financial and Georgian-connection conditions are satisfied.
Financial qualification
GEL 3 million+ worldwide assetsorGEL 200,000+ annual income in each of the previous three yearsGeorgian assets
USD 500,000+ qualifying assets located in Georgia*Georgian connection
Residence permit or citizenshiporGEL 25,000+ qualifying Georgian-source income*08 — HNWI eligibility check
Could the HNWI route apply to you?
Answer a few simple questions to understand whether the HNWI tax-residency framework may be relevant. This is an initial self-assessment only.
Every situation is unique. Final eligibility depends on individual circumstances and should be confirmed by qualified Georgian legal and tax professionals.
09 — AIXCO private client process
From question to coordinated position.
- 01
Private consultation
Understand your objectives, existing country of residence, family position and mobility plans.
- 02
Preliminary route
Identify whether the 183-day route, HNWI route or another structure is potentially relevant.
- 03
Professional review
Coordinate the required Georgian tax and legal review.
- 04
Local structure
Where necessary, coordinate property, residence permit, address, banking or company-related elements.
- 05
Application
Prepare and coordinate the applicable documentation and submission process.
- 06
Ongoing position
Support renewal, local administration and coordination with advisers where required.
10 — Why AIXCO
More than a tax-residency application.
AIXCO supports international private clients across the practical elements of establishing a position in Georgia.
Property
Access selected Georgian real estate and local market expertise.
Residency
Coordinate property-based and other relevant residency pathways.
Private client support
Connect banking, local administration, professional advisers and ongoing coordination.
Ready to map your position?
Understand your Georgia tax-residency options.
Tell us where you are currently based, how much time you plan to spend in Georgia and whether you are considering the HNWI route. We will help identify the appropriate next conversation.
41.6168° N41.6367° EPrivate client desk