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High Net Worth Individual Tax Residency Services in Georgia
We provide full support in obtaining a Tax Residency Certificate in Georgia for specific tax years for individuals (including Individual Entrepreneurs) as well as for Georgian companies. Our services cover the entire process, taking care of everything from start to finish.
You as an individual may qualify for tax residency in Georgia under the following criteria:
- Ordinary Tax Residency Rule (183-Day Criteria);
- High Net Worth Individual (HNW) Tax Residency Program;
- Georgian Citizens Without Tax Residency Elsewhere.
In addition, according to the Georgian tax code Georgian company is considered as a Georgian resident if its place of business or/and place of management is Georgia.
If you meet any of the above criteria, our team will guide you through the entire process and make sure everything is fully compliant with Georgian tax laws.
HNWI Tax Residency Service in Georgia – Obtain Your Certificate with TPsolution LLC
We offer full support throughout the process of obtaining HNWI tax residency in Georgia, aiming to make the experience straightforward and efficient. You can choose to be present in Georgia during the process or handle it remotely through a Power of Attorney (POA), depending on what best suits your needs.
You can read more details about HNWI program in our blog HERE.
Our service package for obtaining a High Net Worth Individual (HNWI) tax residency certificate for a specific tax year typically includes the following:
We provide a detailed consultation based on Georgian tax legislation and our practical experience with the HNWI program. This includes advising on the type of documentation needed to support your eligibility—such as proof of income or assets—and determining whether qualification is more appropriate via a 25,000 GEL income declaration or a Georgian residence permit. This step helps ensure the application is properly structured and aligned with the expectations of the Georgia Revenue Service (GRS).
Under the service package we also conduct a tax analysis of your specific case. This includes identifying potential tax benefits (such as exemption from taxation on foreign-sourced income), determining whether your income qualifies as foreign-sourced, assessing any tax risks, and advising on how to proceed in a compliant and tax-efficient manner.
If required, we can help facilitate the opening of a personal bank account in Georgia to support your financial or residency plans.
We assist with registering a Georgian legal entity or Individual Entrepreneur (IE). This is often a key component in establishing eligibility for certain routes of tax residency.
Where applicable, we provide legal support for obtaining a Georgian residence permit. This may be pursued through business registration (company or IE) or real estate ownership. Applicants who already own—or plan to acquire—property in Georgia may find the process more straightforward.
We coordinate the certified translation of required foreign documents and ensure their approval by a Georgian notary, which is a necessary step in the application process.
A Georgian taxpayer identification number and the access to the taxpayer page on GRS’s platform: www.rs.ge is mandatory for HNWI tax residency applications. We take care of this registration on your behalf.
We compile all required documents, ensuring that they meet legal and administrative requirements. If your qualifying income exceeds 25,000 GEL from a Georgian source, we also assist with the necessary tax declarations and documentation to validate your eligibility.
We handle the entire application process for the HNWI certificate, including the correct filing and follow-up with the GRS to ensure it is processed in a timely and proper manner.
Throughout the process, we act as your legal representative in all communications with the Georgia Revenue Service. We also keep you updated on the status of your application until a final decision is issued.
Once the HNWI tax residency certificate is issued, we collect it on your behalf and arrange for its delivery. This can be done either electronically or in original paper form, depending on your preference.
Our Initial Analysis & Consultation for HNWI Tax Residency in Georgia
Within the consultation regarding HNWI project, we analyses the following aspects before making the HNWI application:
- whether the clients qualify under HNWI based on the Georgian law (With either asset criterion or income criterion);
- Setting up the plan and timetable of the HNWI procedures; Sometime we may need to set different alternative plans (Plan A, Plan B) especially if the case is unique and not adapted in the practice yet (the case without a precedence yet)
- Providing advise whether residence permit or 25k Gel Georgian source income is more feasible for the client and plan the process for you
- Analyzing and providing advice regarding the best possible and most valid proofs for demonstrating ownership of over 3 mln Gel assets or receipt of over 200k Gel income (please note, types of requested proofs are not listed in the law and fully decided based on experience)
Initial Tax Analysis for Georgian HNWI Tax Residency
We will analyze your situation and advise on whether obtaining HNWI tax residency in Georgia could create any potential tax risks for you in Georgia. This is particularly relevant if you receive significant active income, such as service fees, which may become Georgian-source income as a result of your Georgian tax residency status.
In contrast, passive income (such as dividends, royalties, capital gains from selling stocks, bonds, other securities, or cryptocurrency, etc.) is generally considered foreign-source income, regardless of your Georgian tax residency status. However, even in these cases, a thorough analysis to identify any potential tax risks is still necessary.
In some cases, we may conclude that obtaining a tax ruling from the Georgian Revenue Service —an official, legally binding opinion of GRS on your taxation status—could provide additional tax certainty and protection. This may be a beneficial option to pursue alongside the process of obtaining your tax residency certificate.
Get In touch
(+995) 595 31 30 01
Address: D.Aghmashenebeli Av. 73, Roses (Ilia) Garden, Tbilisi, Georgia
Email: info@tpsolution.ge
Why Choose TPsolution for HNWI Tax Residency Support in Georgia
- We are not just technical supporters; we are tax experts. We begin by thoroughly analyzing your tax case before providing technical support.
- We offer objective assessments and comprehensive initial planning.
- We have a 100% success rate in helping clients obtain HNWI tax residency.
- HNWI tax residency certificates are one of our specialties, and we have extensive experience with the HNWI program. Note that experience is crucial, as many aspects of the program are governed by practical precedent rather than formal law.
- We provide full-service, one-window solutions, making the process simpler and more efficient for you.
- We provide full-service, one-window solutions, making the process simpler and more efficient for you.
- If your situation is unique and lacks a clear precedent, our previous experience working at the Georgian Revenue Service (GRS) allows us to better navigate the practices and approaches established by the GRS. This includes understanding what types of assets or income will qualify and what documentation is likely to be accepted.
Tax Residency in Georgia Under the 183-Day Rule – Obtain Your Certificate with Our Assistance
We also offer you the service of obtaining your tax residency certificate under ordinary 183 days rule for certain tax years on your behalf. After the application, such tax residency certificate is sent by GRS online to your taxpayer page on GRS’s platform (www.rs.ge).
For a more detailed explanation of Georgian tax residency rules, check out our in-depth article HERE.
Understanding Tax Residency Status in Georgia
- If you qualify as a Georgian tax resident under the 183-day rule, you are automatically considered a tax resident for Georgian tax purposes, whether or not you obtain a Tax Residency Certificate. However, obtaining this certificate is often necessary for tax authorities in other countries.
- In contrast, under the HNW Individual Program and Georgian citizenship criteria, you are not automatically considered a tax resident. Your tax residency status is recognized only after the relevant Tax Residency Certificate is issued and such certificate shall be updated annual basis.
Looking to Obtain an HNWI Tax Residency Certificate in Georgia?
If you are looking to obtain the HNWI tax residency certificate in Georgia, contact us today. As the first step, we will assess your eligibility for High Net Worth Individual (HNWI) status under Georgian tax law.
If you qualify, we will manage the entire process of obtaining your HNWI Tax Residency Certificate—either in person while you’re in Georgia or remotely through a Power of Attorney.
Questions & Answers About Georgia’s High Net Worth Individual (HNWI) Tax Residency Program
No. Simply qualifying under Georgia’s HNWI program does not make you a Georgian tax resident automatically. To obtain tax residency, you must apply for an HNWI tax residency certificate from the Ministry of Finance. Only after the Ministry issues the certificate will you be recognized as a Georgian tax resident.
- Georgian Tax Code;
- Transfer Pricing Decree of Georgia;
- OECD Guidelines (which address transfer pricing issues not covered by the Georgian Transfer Pricing Decree);
- Internal Guidelines of the Georgia Revenue Service regarding transfer pricing.
The practical application of transfer pricing law in Georgia began in 2014, actively from 2015 with the establishment of a special transfer pricing division at the GRS. Notably, Gela Barshovi, our company’s founder, was the first tax inspector who conducted Transfer Pricing inspection in Georgia, also he served as a group leader in this division from its inception.
Yes, the HNWI tax residency certificate must be obtained every year. If you wish to maintain your tax residency status under this program, you need to submit a new application annually.
The entire process typically takes 3–4 months on average. Preparing the necessary documentation—including consultations, tax analysis, registering as a taxpayer in Georgia, and collecting all required documents and proofs (including translation into Georgian and notarized approval)—takes approximately from 2 weeks to 1.5 months depending on the case. Once submitted, the Georgian Revenue Service (GRS) typically takes 2 to 3 months on average to issue the certificate.
may still obtain the certificate for that tax year. For example, if you apply in December, GRS may issue the certificate in the following year, but the certificate will be issued for the year of application.
If an experienced Georgian tax consultant evaluates your documents and confirms that they meet HNWI criteria, your chances of approval from GRS are very high. A proper initial assessment is crucial to ensure a smooth application process.
Ideally, you should start planning in the previous year. For instance, if you aim to obtain the HNWI certificate for 2026, it’s best to start the process in 2025. However, it is still possible to apply later, even in November of the same year for which you seek tax residency.
