What is tax residency ?
Tax residency is where nomad is deemed to legally pay taxes in the territory of Georgia.
Grounds for obtaining Georgian tax residency
An individual is considered a Georgian tax resident for the entire tax year if they meet any of the following criteria:
Physical Presence: The individual has spent 183 or more days in Georgia within any continuous 12-month period ending in the relevant tax year.
High-Net-Worth Individual (HNWI): The individual qualifies as an HNWI and meets the specific requirements outlined in the relevant official Order.
In this guide we will briefly overview the first one.
The Georgian taxation system is almost territorial and nomad shall be physically in Georgia a total of 183 consecutive days (whether consecutive or non-consecutive) within any rolling 12-month period, you become a tax resident of Georgia for the entire year in which the 183rd day occurred. This is a legal fact that makes you legally bound to pay taxes in Georgia.
It shall be noted that you may not be a tax resident of Georgia, but you are still legally required to pay taxes if your source of income is from Georgia.
Obtaining legal residency or registering as a Freelancer does not make you a tax resident of Georgia.
What documents do you need to submit?
If you are not registered as a freelancer, you should consider registering as a taxpayer with the Revenue Service of Georgia upon arrival.
If you register as a freelancer, once you have completed 183 consecutive days (whether consecutive or non-consecutive) within any rolling 12-month period of stay in Georgia, you will submit an application for obtaining a residence certificate to the Revenue Service of Georgia.
The tax and customs authorities of Georgia monitor border crossings. To prove your stay, presenting your identity document to the tax authority is generally sufficient. However, in some cases where additional verification is required—such as business trips, medical treatment, vacations, or studies—you may need to provide supporting documents, including a service order, leave form, medical records, or business trip documents.
How Relocate Now can help
Documentation: Our team prepares and reviews all the documents to meet the specific requirements for the tax residence at issue
Ongoing support: we provide continuous guidance with obtaining residence certificate
What's not included
Official translations of documents;
Hague apostille;
Litigation representation, action, or assistance regarding tax dispute processes.
What is our estimated time
Service time varies depending on the specific circumstances of the case. Generally 1 business day.
Frequently Asked Questions
I am not a tax resident of Georgia, but I intend to live there for 3 months and render services for a non-resident company abroad. Am I still required to pay taxes?
Answer - According to the Tax Code of Georgia, a non-resident has tax obligations only if their source of income originates from Georgia. Income is considered to be sourced from Georgia if a person conducts business activities within the country's territory. In such cases, taxation depends on the type of income received. If the income qualifies as royalties under the Tax Code of Georgia, a digital nomad would generally not be taxed. However, if a person is self-employed and regularly provides services, the Revenue Service may classify these services as being rendered within Georgia. This assessment considers factors such as the amount of time spent working in Georgia and whether the product or service is deemed to be created within the country.
I stayed in Georgia for 183 consecutive days within any rolling 12-month period. Will I qualify as a tax resident?
Answer - It depends. If the Revenue Service considers you a temporary visitor, then you will not qualify as a tax resident, even if you have stayed in the country for 183 consecutive days. A digital nomad should demonstrate that their stay is not for vacation, study, or medical treatment, but rather for living and working in Georgia. One way to establish this is by registering as a taxpayer with the Revenue Service of Georgia or registering as a freelancer.
I am a tax resident of another country. Can I also become a tax resident of Georgia?
Answer - Yes, you may have dual tax residency, and taxation will then be determined based on the Double Taxation Avoidance (DTA) agreement between Georgia and the other country.