Tax residency
When Georgia taxes you
A visa lets you stay. It does not decide who taxes you. In Georgia that turns on a day count of about 183 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Tax resident at 183+ days in any rolling 12-month period. Georgia applies a territorial principle for individuals: foreign-source income is generally not taxed; only Georgian-source income is taxed (flat 20%). An HNWI tax-residency route also exists (residency without the 183-day count for high-net-worth applicants meeting asset/income thresholds).
Territorial-leaning; a high-net-worth residency route also exists.
How your income is taxed
Flat 20% personal income tax on Georgian-source income; foreign-source income untaxed (territorial). Individual Entrepreneurs with Small Business Status pay just 1% of gross turnover up to GEL 500,000.
The trap below the day count
Staying under 183 days does not make you safe. A permanent home available to you, a partner or children living in Georgia, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Georgia included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.