How to Obtain Georgian Tax Residency in 2025
- Tinatin Tolordava
- Jun 22
- 8 min read
Updated: Jun 23
Table of contents
How to Get a Tax Residency Certificate in Georgia
If you’ve landed here, chances are you’re considering Georgia not just for the views and good food, but for something a bit more strategic, tax residency. And you’re not alone.
Startups, freelancers, crypto traders, remote employees, and international founders have been choosing Georgia’s tax system for its clarity, its benefits, and yes, its very relaxed stance on foreign-sourced income.
But before you start claiming 0% tax on crypto or foreign dividends, you need a tax residency certificate. That’s your key to proving you belong in the Georgian tax system and unlocking its full benefits.
Why Tax Residency in Georgia Matters
Legal residency and tax residency are not the same thing. You can hold one without the other. You can even hold both. What matters is which one gives you the tax status you need.
Tax residency allows you to:
Pay 0% tax on most foreign income
Open Georgian bank accounts with fewer compliance checks
Qualify for double tax treaty benefits
Gain legitimacy when declaring Georgian income globally
It also gives you access to Georgia’s low local tax rates:
1% for small business IEs
5% dividend tax
15% corporate tax
0% on crypto gains
We break down the full pros and cons of tax residency in our blog here: Is Georgian Tax Residency Right for You? Benefits, Risks, and How to Get It
Two Main Paths to Tax Residency in Georgia
There are two primary ways you can qualify for a Georgian tax residency certificate:
1. The 183-Day Rule
This is the most straightforward path. If you have spent 183 days or more in Georgia during any 12-month period that ends in the relevant tax year, you qualify.
It doesn’t have to be 183 days in one calendar year. It can be any 12-month stretch that overlaps with the tax year. So if you arrived in March and stayed until the following January, that still counts.
Also, not all absences from Georgia count against you. If you left the country temporarily for:
Medical treatment
Business travel
Study or training abroad
A short vacation
…those days may still be counted as Georgian presence.
Even better, if you were serving abroad for the Georgian government, you are still considered present for the purposes of tax residency.
2. Based on Wealth or Income (High Net Worth Individuals)
If you don’t spend 183 days in Georgia, there’s a second path: significant financial presence.
You qualify if you meet both of the following:
Either your assets exceed 3 million GEL, or your income over the last 3 tax years exceeds 200,000 GEL per year
You own property in Georgia worth at least 500,000 USD and hold one of the following:
Georgian residence permit
Residence card
Georgian citizen ID card
Alternatively, you may also qualify if:
You meet the same income or asset requirements
And you’ve received at least 25,000 GEL in Georgian-sourced income in the last full tax year
This pathway is often called HNWI residency and is typically more useful for investors, crypto holders, or remote entrepreneurs who live elsewhere but want to benefit from the Georgian tax regime.
Want to know how your I.E. status connects with immigration and tax? Can You Obtain Georgian Residency by Registering as an I.E.?
Application Process
You can apply for your tax residency certificate either online or in person via the Revenue Service at rs.ge.
Here’s how it works:
Create an account on RS.ge
Log in and choose to apply for tax residency status
If prompted to complete an economic activity form, only do so if you run a business
If not, select “inactive” and continue
If you're outside Georgia, someone with power of attorney can submit your documents on your behalf
Important: If you are physically present in Georgia, even as a non-citizen, you can apply remotely online without going to a Service Center.
The process is free if you choose the 20-day option, or you can speed things up:
Free – 20 business days
50 GEL – 5 business days
100 GEL – 1 business day
There are no hidden fees, but you must make sure your documents are clean, complete, and (when required) translated and apostilled.
What Documents Do You Need?
For the 183-day path:
Passport copy
Entry and exit stamps
Address in Georgia
Optional: lease agreement, utility bills, bank statements
For HNWI:
Proof of assets (bank statements, real estate deeds)
Proof of income (tax returns, payslips, client contracts)
ID or residence permit
Appraisal documents for local property
Why Georgia’s Tax Residency Status Is So Attractive (Crypto, DTAs, Zero Tax)
Once your residency certificate is approved, you’re officially a tax resident of Georgia. That opens up a long list of financial and lifestyle benefits that are hard to find anywhere else.
Let’s look at them clearly.
1. Low Tax Rates Across the Board
Georgia’s tax system is built to be simple. Whether you are a freelancer, a salaried expat, or a small business owner, the rates are straightforward:
Personal income tax (on salary): 20 percent
Revenue tax for Individual Entrepreneurs (with Small Business Status): 1 percent
Corporate tax: 15 percent
Dividend tax: 5 percent
Social security (pension fund): 2 percent
Property tax: 1 percent (only applies to Georgian property)
VAT: 18 percent (only for applicable local transactions)
For context, these numbers are far lower than many EU countries or the US. But that’s not all.
2. Zero Tax on Foreign-Sourced Income
If your income doesn’t come from Georgian sources, you may not be taxed on it at all.
That includes:
Dividends from a US or EU-based company
Interest from a foreign bank
Royalties from international platforms
Capital gains from assets not linked to Georgia
The Georgian tax code is clear: if the income is not Georgian-sourced, it is not taxable.
That’s a big deal for remote professionals, digital nomads, or entrepreneurs with foreign clients.
3. Crypto Gains Are Tax-Free
Yes, you read that correctly. Georgia does not tax income from the sale of crypto assets if they are not linked to Georgian operations.
A public decision from the Ministry of Finance issued on June 28, 2019 confirmed that crypto sales are considered foreign-sourced income and are exempt from Georgian tax.
That makes Georgia a crypto-friendly destination by default. There’s no complex declaration process, no special tax forms, and no capital gains penalties.
4. Double Taxation Agreements (DTAs)
Georgia has signed DTAs with over 55 countries. These treaties are designed to avoid double taxation on income earned in one country while being a resident in another.
That means if you’re receiving a salary from Germany, dividends from the UK, or freelance income from the US, you may be able to avoid paying taxes in those countries as long as you’re taxed (or exempt) in Georgia.
Common treaty countries include:
Germany
France
UK
UAE
Turkey
Poland
Czech Republic
China
The treaties vary slightly, so it’s worth reviewing the terms if you have specific income streams. We help clients navigate the paperwork and claim relief where needed.
5. Easier Banking Access
Once you’re officially a Georgian tax resident, opening a bank account is far less complicated.
Many banks in Georgia ask non-residents for notarized documents, extra compliance checks, and multiple visits. Residents, on the other hand, can usually:
Open multi-currency accounts
Use full online banking
Avoid enhanced due diligence
Access financial products such as loans and credit cards
Looking for the right bank as a resident? Banking in Georgia: The Complete Guide
Legal Residency vs. Tax Residency: What’s the Difference?
This question comes up often.
Legal residency is your immigration status. It allows you to stay in Georgia for a defined period, live here long-term, or even apply for permanent residency.
Tax residency is about where you’re liable to pay tax.
You can have one without the other. For example:
A German citizen might stay in Georgia for more than 183 days without a residence permit and become a tax resident
A Turkish citizen with a temporary residence card might spend most of the year outside Georgia and not qualify as a tax resident
Some choose to apply for both to gain access to tax benefits and legal certainty, especially if they plan to:
Enroll children in school
Open a local business
Invest in real estate
Apply for permanent status later
If you’re applying through the HNWI route, legal residency is often a precondition. You may be asked to show your ID or card during the process.
Common Mistakes When Applying for Tax Residency
Let’s talk about what not to do.
Mistake 1: Assuming your tourist visa days qualify
Days on visa-free entry still count toward the 183 days, but you need clear evidence.
Passport stamps or bank card statements can help back up your claims.
Mistake 2: Thinking property ownership is enough
Owning an apartment in Tbilisi does not give you tax residency unless paired with other qualifications like income level or legal residency status.
Mistake 3: Forgetting to renew HNWI status
High Net Worth residency is not permanent. You need to reapply every year. If your income or asset status changes, your certificate may not be granted again.
Mistake 4: Not proving income origin
Especially for HNWI applicants, you must show that 25,000 GEL came from a Georgian source during the last full tax year.
Mistake 5: Mixing up tax and legal residency
If your lawyer files your legal residency card, that doesn’t mean you’re automatically a tax resident. You must still apply separately for the certificate at rs.ge.
Is Tax Residency in Georgia Right for You?
Here’s who benefits the most:
Remote workers earning foreign income
Individual entrepreneurs with global clients
Crypto holders wanting tax clarity
Founders seeking a European-friendly base without EU regulations
Investors looking for banking flexibility and asset protection
You don’t have to live here full-time to qualify. But you do need to be strategic with your paperwork and timelines.
We help clients across every industry prepare clean documentation and file properly. Whether you’re going the 183-day route or applying as a high net worth individual, we’ll help you do it right.
Let Gegidze Handle Your Tax Residency the Right Way
We’ve helped hundreds of clients obtain their Georgian tax residency certificate and more importantly, protect it.
Our legal and tax team will:
Review your timeline and recommend the best path
Prepare and translate all your documents
Submit the application online or in-person on your behalf
Monitor the approval status and notify you of renewals
No missteps. No rejected applications. No guessing.
If you're serious about Georgian tax residency, let’s get you set up the smart way. Book a free consultation with Gegidze today.
Frequently asked questions (FAQ)
What qualifies you as a tax resident in Georgia?
You’re considered a Georgian tax resident if you spend 183 or more days in the country during any 12-month period ending in the tax year. Alternatively, you can qualify based on significant property or income under the High Net Worth Individual (HNWI) program.
Can foreigners apply for a tax residency certificate in Georgia?
Yes. Foreign nationals can apply online via rs.ge or in person. You can also authorize someone with power of attorney to apply on your behalf. Proof of physical presence or financial criteria is required.
What are the benefits of Georgian tax residency?
Georgian tax residents benefit from low income tax rates, no taxes on foreign-sourced income, tax-free crypto gains, and access to over 55 double taxation treaties. It also simplifies banking and investment processes inside the country.
Is Georgian tax residency permanent?
No. Tax residency status is assessed annually. HNWI applicants must renew their application every year and prove they still meet income or asset thresholds and Georgian source income if required.
Do you need legal residency to get a tax residency certificate in Georgia?
Not always. You can qualify for tax residency based on your physical presence alone. However, for HNWI status, having a residence card or legal residency is often required. Legal and tax residency are separate categories in Georgia.
