Defining Non-Residence and Its Criteria
Non-resident taxation in Georgia begins with the determination of status. Under Article 34 of the Tax Code a physical person is considered a resident of Georgia for the entire current tax year if he or she is actually present on the territory of Georgia for 183 days or more in any continuous period of 12 calendar months ending in that tax year. The same article provides that time spent abroad specifically for medical treatment, vacation, business travel or study counts as time actually present, and a day is counted as a day of presence regardless of its duration.
The exclusions are also defined: the time of presence does not include periods when the person was in Georgia with diplomatic or consular status, as an employee of an international organization, in transit from one foreign country to another, or for medical treatment and vacation. The status is determined for each tax period separately, and days for which the person was already counted as a resident in the previous period are not considered again. The law also contemplates granting residency to persons endowed with significant property and to foreign citizens, under a procedure determined by the Minister of Finance.