This guide provides an overview of IRS principles, tax categories, eligible deductions, and submission procedures
If you have spent time in Georgia and received untaxed income, you may be required to file an annual tax return. This applies to:
Individuals who earned personal income (foreign or local) that has not been taxed in full by the Georgian Revenue Service.
Employees who received salary payments (from a Georgian or foreign employer) that were not taxed at source in Georgia.
Tax residency and filing requirements
If you spent less than 183 days in Georgia within any 12-month period, you may still be required to file an annual tax return, but this depends on several factors. If you live in Georgia and have been earning money from a foreign or Georgian source, that income may be taxable regardless of how long you have been in the country.
Taxable income includes:
Employment income not taxed at source in Georgia (including remote work for foreign employers).
Rental income from property in Georgia.
Certain types of foreign business income.
Private interest gains from non-bank sources in Georgia.
Winnings from casinos or gambling, unless already taxed at source.
Gains from some investments and trading activities.
Any other undeclared personal or business income that is taxable in Georgia.
The income that is not taxed:
Salaries already taxed at source in Georgia.
Business earnings previously declared under Georgian tax rules.
Private money transfers between friends and family, unrelated to economic activities.
Many types of foreign passive income (such as royalties, interest, and dividends) if no active work was conducted in Georgia.
Foreign pensions and social security payments.
Earnings from work performed outside Georgia (in certain cases).
Income of individuals with special status (e.g., diplomats)
Filing Deadline for Annual Tax Returns
Annual tax returns must be submitted between January 1st and March 31st for the previous tax year.
How Relocate Now can help
We provide you with services through an experienced and highly qualified subcontractor accountant to ensure that your tax administration is fully compliant with the law.
Due Diligence – We analyze your tax situation and income sources to determine which income needs to be taxed and at what rate and accurately assess your tax liability. After this step, we handle the submission process through the Revenue Service Portal.
What’s not included?
Litigation support.
Preparation of any other documents (if needed).
What is our estimated time?
It depends on the nomad's tax situation, income, etc., and is assessed on a case-by-case basis.
Frequently Asked Questions
I have paid taxes in another country, what happens now?
Answer - If Georgia and your country have a DTA (Double Taxation Agreement), and you are a resident of that country, that may be sufficient. However, the final determination depends on the interpretation of the DTA.
I am employed by a local Georgian company and I am not a resident. Do I need to file?
Answer - No, if your only income comes from that employment and the tax has already been withheld on your behalf.