Tax residency is a status that determines an individual's obligation to pay taxes in a specific state. Under Georgian law, tax residency can be obtained in two main ways: automatically (the 183-day rule) and upon application (High Net Worth Individual status). Obtaining a tax residency certificate is often critical for immigrants to prove their fiscal ties to Georgia and avoid paying taxes in another jurisdiction (e.g., their home country) by utilizing Double Taxation Treaties. This status is not the same as immigration residence; it serves exclusively tax purposes.
This service covers full procedural support for obtaining tax residency. The service includes: calculating and verifying the client's days of presence using passport data; requesting a residency certificate from the Revenue Service; and, crucially, obtaining residency under "High Net Worth Individual" (HNWI) status. The latter allows a person to become a Georgian tax resident without spending 183 days in the country if they have high income or assets and hold a residence permit. Lawyers ensure asset valuation, document preparation, and representation before tax authorities.
In real life, this service is needed by digital nomads who travel the world but want a single fiscal home with low taxes. For example, an IT specialist who does not spend 183 days in any single country remains a "tax nomad" and may face issues with banks or their country of citizenship. Georgian tax residency gives them a legal fiscal address. Another scenario is a businessman who wants to benefit from the Georgia-Germany (or other country) Double Taxation Treaty and needs an official certificate of residency for the German tax authorities.
The legal framework relies on the "Tax Code of Georgia" and the Minister of Finance's decree on the "Rule for Granting Tax Residency to a High Net Worth Individual." Under the standard rule, a person is a resident if present in Georgia for 183 days within a 12-month period. For HNWI status, it is necessary to prove assets of 3 million GEL or an annual income of 200,000 GEL, plus a Georgian residence permit (or 25,000 GEL of Georgian-sourced income). Tax residency is granted for a specific tax year.
The process begins with a document audit. For standard residency, border crossing data is collected. For HNWI, asset valuation and residence permits are reviewed. The application is submitted electronically to the Revenue Service. After review, a certificate is issued in Georgian and English. It is important to note that this procedure must be repeated annually, as residency is valid only for one tax year.
Legal.ge connects you with tax experts who will help optimize your global tax burden using Georgian residency. This is a powerful tool for international business people and investors. Get qualified assistance and ensure your fiscal stability with Legal.ge.
Updated: ...