Georgian tax residency appeals to investors and digital nomads thanks to the territorial principle: foreign-source income is generally not subject to Georgian income tax. There is no wealth, inheritance or gift tax.
Route 1: the 183-day rule
You become a tax resident if you spend at least 183 days in Georgia during any continuous 12-month period. The days need not be consecutive. This suits digital nomads and those actually living in Tbilisi or Batumi.
Route 2: HNWI status (no 183 days)
A High Net Worth Individual is someone whose verified assets exceed 3 million GEL (~$1.1M) OR whose annual income in each of the last three years exceeded 200,000 GEL (~$75,000).
In addition, to obtain the status you must meet one of:
- own Georgian property worth at least $500,000, OR
- hold a Georgian residence permit/citizenship, OR
- have received at least 25,000 GEL of Georgian-source income in the year before applying.
HNWI status can be processed in a few weeks and requires no physical presence.
How to avoid paying twice
Check the double-taxation treaty between Georgia and your country, and your home country's tax-residency rules — Georgian status does not automatically cancel obligations in another jurisdiction.
Practical tip
The HNWI property threshold ($500,000) is higher than the investment threshold for a residence permit — plan both together (see the articles on residence permits and property taxes). Best to decide on HNWI with a Georgian tax advisor.