---
title: "UK Tax Advisory"
url: "https://legal.ge/en/service/tax-law-en/uk-tax-advisory-en"
field: "Tax Law"
description: "Georgia-UK taxation: 183-day residency, the credit and treaty relief. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-24"
publisher: "legal.ge"
---

# UK Tax Advisory

> Source: legal.ge, https://legal.ge/en/service/tax-law-en/uk-tax-advisory-en

## British Business and Persons in Georgia

The taxation of companies, natural persons and investors who have moved from the United Kingdom to Georgia rests on the general foundations of the Georgian Tax Code, and its two central rules operate as for everyone else: the 183-day residency test and the credit of tax paid abroad. For the British side the calculation of precisely these two is especially topical: mobile professionals and managers from the United Kingdom often travel abroad, and accurate record-keeping of days of presence is the foundation of every decision.

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

### How is residency tested?

Presence of 183 days or more in a continuous 12-month period ending in the current tax year means residency for the whole year.

### How does the credit work?

Profit tax paid in the United Kingdom is credited in Georgia by non-Georgian-source income, up to the Georgian cap.

### How to use the treaty?

Relief and refund follow the procedure established by the Minister of Finance's order.

### Why does the day count matter?

It is decisive: every day counts, and days counted in a previous year are not reconsidered.