Tax residency & residence
Tax residency in Georgia
Tax residency determines which country taxes your income. Georgia has clear rules for it – separate from residence permits and work authorisation.
What it is about
Under the Tax Code (Art. 34) you are resident if you stay in Georgia for at least 183 days within any continuous 12-month period ending in the tax year. There is also a status for high-net-worth individuals who prove certain wealth or income thresholds and a link to Georgia.
The Revenue Service confirms residency with a certificate, used for example under double tax treaties (including with Germany and France). Tax residency is neither a residence permit nor a work permit.
Requirements
- Proof of days spent in Georgia (e.g. entry and exit stamps)
- Georgian tax ID
- For the special status: proof of wealth or income
- Clarification of residency in your previous country
How it works
- Clarify stay and goals
- Apply for a tax ID
- Apply for the certificate with the Revenue Service
- Check deregistration and obligations in your previous country
How StartKap helps
We apply for the tax ID and residency certificate, explain the consequences in Georgia and coordinate with your tax adviser at home where needed.
Whether the high-net-worth status is an option for you, we are happy to check in a consultation.
Legal status checked on 9 Nov 2026. General information, not legal or tax advice for your individual case.
Questions about this service
After 183 days, am I automatically no longer taxable in Germany?
No. Germany applies its own criteria such as residence and habitual abode. In case of dual residency the treaty decides.
Do I need a residence permit for tax residency?
Not necessarily. Many nationals may stay visa-free for a year; residence and tax residency are separate questions.