Does Georgia tax a resident's foreign income?

Checked on 2026-10-25

No, if the income is not Georgian-source. The Tax Code of Georgia exempts from income tax any income, including gains, that a resident individual receives and that doesn't count as Georgian-source income. But work done in Georgia, services actually rendered in Georgia, and services a Georgian resident provides to someone abroad all count as Georgian-source.

Key facts

What	The law says	Source
The exemption	Income (including gain) received by a resident natural person that is not Georgian-source income is exempt from income tax	Tax Code, art. 82(1)(u)
Work	Income earned from employment in Georgia is Georgian-source	Tax Code, art. 104(1)(a)
Services done in Georgia	Services actually rendered in Georgia are Georgian-source	Tax Code, art. 104(1)(c.a)
Services to someone abroad	If provider and recipient are in different states and the provider is a Georgian resident, the services are Georgian-source, unless provided through a permanent establishment in another country that confirms them	Tax Code, art. 104(1)(c.g)
Dividends	Dividends from a resident legal person are Georgian-source	Tax Code, art. 104(1)(f)
Interest and royalties	Georgian-source when the payer is a Georgian resident (with permanent-establishment exceptions)	Tax Code, art. 104(1)(g) and (i)
Bank account location	Where you receive the money is not taken into account	Tax Code, art. 104(2)

What the exemption covers

Article 82(1)(u) of the Tax Code exempts “income (including gain) received by a resident natural person, which does not belong to Georgian source income”. So the question is always whether an item of income is Georgian-source under Article 104.

What counts as Georgian-source

Article 104(1) lists Georgian-source income. For people who move to Georgia, the most relevant items are:

employment in Georgia;
services actually rendered in Georgia;
services where the provider and the recipient are in different states and the provider is a Georgian resident, unless the provider delivers them through a permanent establishment in another country that confirms the services were delivered there;
dividends from a Georgian resident company, and interest or royalties paid by a Georgian resident;
income from immovable property in Georgia used for economic activity, and other income earned from activities in Georgia.

Article 104(2) adds that the place where the income is received is not taken into account. Paying money into a foreign bank account does not make Georgian-source income foreign.

Tax residency: the 183-day test is in Tax Code art. 34(2).
Non-residents: a non-resident pays income tax only on income from a Georgian source (Tax Code, art. 79(b)).

Sources

Tax Code of Georgia, No 3591 of 17 September 2010, arts. 79, 82 and 104 (consolidated English text, Legislative Herald of Georgia, matsne.gov.ge) checked 2026-10-25

Change history

2026-10-25: Page created

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