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GeorgiaPOPULAR CHOICERemote and in person

Getting Georgian tax residency

The tax residency certificate: through 183 days of presence, or on HNWI status without living there.

Price from
$750
Timeline
1–4 months
Tax
Territorial taxation: foreign income isn't taxed
The status doesn't replace a residence permit

It's a separate status for tax purposes only. It gives no right to live in Georgia and doesn't guarantee freedom from tax obligations in your current country of residence — we recommend also consulting a local tax specialist.

HNWI status has to be confirmed annually

Georgian tax residency under the HNWI programme lasts one year and isn't renewed automatically — the criteria have to be evidenced again for each following period.

Without living there

HNWI status: Georgian tax residency without 183 days in the country

The ordinary route is living in Georgia 183 days over any 12 months, at which point the status is granted automatically. The HNWI route asks for no presence at all, but in exchange you evidence wealth and a connection to the country.

There are three criteria. Wealth is evidenced by assets from GEL 3m worldwide, or income from GEL 200,000 (≈$76,900) a year for three consecutive years. Inside Georgia you hold from USD 500,000 — as a bank balance or property. The connection is closed by valid residence, or by income from a Georgian source of GEL 25,000 (≈$9,600) for the year.

That gives four combinations: wealth evidenced by assets or by income, the connection by residence or by local income. Which one is cheaper in your case becomes clear once the documents are reviewed.

The status lasts a year and isn't renewed automatically: the criteria are evidenced again each period.

Packages

Minimum

When the documents and residence are already in place: a consultation, a checklist, a risk audit, filing the application and support through to the certificate

from$750

Standard

The “Minimum” package + full support in obtaining Georgian residence

from$1,150

Maximum

End to end: unlimited consultations with a lawyer and an accountant, tax strategy, residence, translations and legalisation, representation at government bodies and banks, accounting for the first 2 months

from$1,900

We fix the exact package after reviewing your case. You pay the expert directly.

Tax residency and relocation in Georgia: comparing the options

The difference is not the price — it is who each option suits. The “Best for” column is the business profile the option is built around.

OptionBest forTimelinePrice
Getting Georgian tax residencyyou are hereDigital nomads and freelancers who spend more than half the year in Georgia, wealthy foreigners with assets from GEL 3m who aren't willing to move for 183 days (HNWI), holders of crypto assets and of passive income (dividends, royalties) from abroad, investors and business owners with income from a Georgian company1–4 monthsfrom $750
Tax relocation to Georgia, end to endEntrepreneurs moving their operations to Georgia, international investors taking HNWI status without living there, families relocating to Georgia as one project (business + residence + the move)1–6 monthsUpon consultation

What the service includes

Scope: a tick means included in the price, a cross means not included
Assessing whether you meet the criteria and choosing the route (183 days or HNWI)
Reviewing the combination of grounds on the HNWI route
Building the personal tax file and preparing the documentation
Filing the application with the Georgia Revenue Service — in person or under a power of attorney
Dealing with the tax authority and answering further queries within the deadline
Obtaining the tax residency certificate with a TIN
State fees and official charges— billed separately
Setting up a company in Georgia — from GEL 400 for a sole trader and GEL 1,200 for an LLC— billed separately
Translation, apostille and legalisation of documents — included only in the “Maximum” tier— billed separately
Arranging Georgian residence — included in the “Standard” and “Maximum” tiers, not in “Minimum”— billed separately
An independent audit of securities — from GEL 1,000, needed where wealth is evidenced by securities— billed separately
Annual renewal of the status in the second and later years — from GEL 1,500— billed separately
Preparing the annual tax return — from GEL 540— billed separately
Opening a Georgian bank account to hold the assets— billed separately

Documents and programme requirements

  • 1The 183-day route: physically in Georgia at least 183 days over any 12 months (the status is granted automatically)
  • 2The HNWI route — wealth: assets from GEL 3m (about USD 1.15m) anywhere in the world OR evidenced income from GEL 200,000 (≈$76,900) a year for the last 3 consecutive years
  • 3The HNWI route — assets held in Georgia from USD 500,000 (a balance at a Georgian bank or local property)
  • 4The HNWI route — a connection to the country: valid residence OR income from a Georgian source of GEL 25,000 (≈$9,600) in the last tax year
  • 5The three HNWI criteria give four workable combinations: assets or income — paired with residence or with Georgian income
  • 6Where wealth is evidenced by securities — an independent auditor's opinion

Frequently asked questions

How does the HNWI route differ from ordinary residency through 183 days?
The standard route is living in Georgia at least 183 days over 12 months, at which point the status is granted automatically. HNWI doesn't require living there half the year, but in exchange you evidence assets or income above the threshold, some assets in Georgia and a connection to the country through residence or a local business.
Which income is taxed at 0% and which isn't?
0% applies only to passive income from foreign sources: dividends, royalties, capital gains from securities and cryptocurrency, interest on foreign deposits. Income from active contract work — even for a foreign client — counts as local and is taxed at the standard rate if the work is physically performed in Georgia.
How long does the certificate take?
On the HNWI route, 7-9 weeks: from 20 working days at the Revenue Service, up to 35 where further queries are raised. On the 183-day route the certificate is collected once the time in the country has already been served.
Does the status guarantee no tax in my own country?
No. Georgian tax resident status doesn't automatically cancel obligations to your previous country of residence — that depends on local law and whether a double taxation treaty exists. We recommend checking this separately with a local adviser.
Can the status be arranged entirely remotely?
There's no clear-cut answer: some stages can be handled remotely, but if the connection to Georgia is evidenced through residence, obtaining that usually requires a visit in person.
How does tax residency differ from a residence permit?
They're two independent statuses. A residence permit gives the right to live in Georgia legally. Tax residency exists for tax purposes only and decides where you pay tax. You can hold either one, or both at once.

We'll check your case before you pay

Send an enquiry — we will check your case and help you arrange “Getting Georgian tax residency” in Georgia. No markup on top.

We'll cover: whether you qualify, the full cost with fees, realistic timelines, the document list. If it's not for you, we'll say so.