Tax residency & residence
Taxation of foreign-source income in Georgia
If you are tax resident in Georgia, you usually pay no Georgian income tax on income from foreign sources. What matters is where the income comes from.
What it is about
The Tax Code exempts income of individuals that does not come from a Georgian source (Art. 82). This applies, for example, to dividends and interest from foreign companies or rent from property abroad – even if the money is paid into a Georgian account.
If the work is performed in Georgia or the profit comes from a Georgian company, there is usually a Georgian source. Your previous country of residence may also have taxing rights; banks report accounts under the CRS standard.
Requirements
- Tax residency in Georgia
- Clear allocation of the income source
- Records of payments and contracts
- Review of the law in your previous country
How it works
- Sort income by type and source
- Prove residency
- Set up accounts and payment routes
- Keep documentation for bank and tax
How StartKap helps
We classify your income with you, apply for the residency certificate and set up accounts. For your previous country we work with your tax adviser.
Legal status checked on 9 Nov 2026. General information, not legal or tax advice for your individual case.
Questions about this service
Is salary from a German employer tax-free in Georgia?
Not automatically. If the work is performed in Georgia, there may be a Georgian source. We check this case by case.
Are my Georgian accounts reported?
Georgian banks report under the CRS standard to the country of your tax residence.
Does this also apply to dividends and interest from abroad?
Usually yes, if the payer is located abroad. Your previous country of residence and double tax treaties may still grant taxing rights.