---
title: "Non-Resident Taxation"
url: "https://legal.ge/en/service/tax-law-en/non-resident-taxation-en"
field: "Tax Law"
description: "Non-resident taxation: 183 days, permanent establishment and double taxation treaties. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-23"
publisher: "legal.ge"
---

# Non-Resident Taxation

> Source: legal.ge, https://legal.ge/en/service/tax-law-en/non-resident-taxation-en

## 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.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/tax-law-en/non-resident-taxation-en

### Who is a resident of Georgia?

A person present on the territory for 183 days or more in any continuous 12-month period; time spent abroad for treatment and vacation also counts.

### What creates a permanent establishment?

An office, branch, construction site and management in the enterprise's name for more than 3 months; mere ownership or control does not.

### How is the status determined?

Separately for each tax period; days counted in a previous period are not reconsidered.

### Is a treaty benefit possible?

Yes — under a double taxation agreement; the benefit and refund procedure is set by an order of the Minister of Finance.