When do I become a tax resident of Georgia?

Checked on 2026-10-25

Under the Tax Code of Georgia, you are a Georgian tax resident for the whole tax year if you actually stay in Georgia for 183 days or more in any continuous 12-calendar-month period ending in that year. Any part of a day counts as a full day. Days in transit through Georgia, or there for treatment or leisure, don't count.

Key facts

What	The law says	Source
Main test	183 or more days of actual stay in Georgia in any continuous 12-calendar-month period ending in the tax year	Tax Code, art. 34(2)
What you become	A Georgian resident for the entire current tax year	Tax Code, art. 34(2)
What counts as a day	Any day you are in Georgia, however short the stay	Tax Code, art. 34(5)
Time abroad that still counts	Time outside Georgia specifically for treatment, leisure, business trip or education	Tax Code, art. 34(3)
Time in Georgia that doesn’t count	Diplomatic or consular status (and family); international organisation staff or foreign public servants (and family, except Georgian citizens); transit between two foreign countries; treatment or leisure	Tax Code, art. 34(4)
Each year separately	Status is set per tax period; days that made you resident in the previous period are not counted again	Tax Code, art. 34(8)
Other routes	High net worth individuals, and other foreign natural persons, can be granted residency under procedures set by the Minister of Finance	Tax Code, art. 34(6) and 34(6²)

How the 183 days work

The law counts days of “actual stay” in Georgia. Any day you spend in the country counts as a full day, whatever the length of the stay (art. 34(5)). Once you reach 183 days within a continuous 12-calendar-month window that ends in a given tax year, you are a Georgian resident for that entire tax year, not only from day 183 (art. 34(2)).

The law also counts some time abroad: time outside Georgia specifically for treatment, leisure, business trips or education (art. 34(3)).

Days the law leaves out

Article 34(4) excludes time in Georgia spent:

with diplomatic or consular status, or as a family member of such a person;
as an employee of an international organisation working under an international agreement of Georgia, or in the public service of a foreign country in Georgia, or as a family member of such a person (other than Georgian citizens);
passing through Georgia from one foreign country to another;
for treatment or leisure.

One year at a time

Residency is decided for each tax period. The days that made you resident in the previous period are not counted again when deciding the next one (art. 34(8)). If you don’t meet the test, you are a non-resident (art. 34(7)).

Residency without 183 days: the Code lets a high net worth individual (as defined by the Law of Georgia on Securities Market) be granted residency, and lets other foreign natural persons be granted it, under the procedure and conditions set by the Minister of Finance of Georgia (art. 34(6) and 34(6²)).
What residency changes: a resident is taxed on taxable income, while a non-resident is taxed only on Georgian-source income (Tax Code, arts. 79–80).

Sources

Tax Code of Georgia, No 3591 of 17 September 2010, art. 34 (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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