The Rule for Determining Residency
Under Article 34 of the Tax Code, a resident of Georgia for the entire current tax year is an individual who is physically present in Georgia for 183 days or more in any continuous period of 12 calendar months ending in that tax year. A person who during the tax year was abroad in Georgian state service is also a resident. Time spent abroad specifically for medical treatment, rest, business travel or study counts as time present in Georgia. Not counted is time present in Georgia as a person of diplomatic or consular status, as an employee of an international organization, or in transit from one foreign country to another. Planning the termination of residency starts precisely with counting these days.