Tax residency in Georgia
How to become a tax resident — and how hard it is to leave.
How do I become a tax resident of Georgia?
You become a tax resident of Georgia by spending 183 days there. Georgia uses a territorial tax system.
Common questions
- What is Georgia's personal income tax rate?
- Georgia's top personal income tax rate is 20%.
- Does Georgia have an exit tax?
- Georgia does not have an exit tax.
- Can I get tax residency in Georgia with a Golden Visa?
- Yes, Georgia offers a Golden Visa route to tax residency with a minimum investment of $100,000 USD.
How to become a tax resident
Typically after 183+ days of presence in a year — or any of:
- 183+ days in any continuous 12-month period
- High Net Worth Individual (HNWI) tax-residency route
A self-funded remote or high‑net‑worth individual typically either uses Georgia’s one‑year visa‑free stay or applies for an income‑based digital‑nomad visa and can later obtain temporary residence via relatively low real‑estate or business investment.
How to break residency
easy to leaveGeorgia’s official guidance ties individual tax residency to actual presence or the separate HNWI route, not citizenship or domicile. It is generally easy to stop being resident by no longer meeting the 183-day test in the relevant 12-month period, though the HNWI route requires annual renewal.
“Full-year residents are taxed on all income, except tax exempt income, regardless of the source or where derived.” — Georgia Department of Revenue
Estimate — confirm against the linked sources. See methodology.