Свидетельство о налоговом резидентстве в Грузии

We offer a service for obtaining a tax residency certificate in Georgia.

What is the tax residency rule in Georgia?

The general rule for tax residency in Georgia is a stay in the country of 183 days or more within 12 consecutive calendar months. You can read more about Georgia’s tax residency rule in our article. You can find the article here .

In addition to the general Georgian tax residency rule, there is also a special rule that allows you to obtain a Georgian tax residency certificate without even spending a single day in the country. This special rule applies only to high-net-worth individuals (HNWIs).

Who is a high net worth individual under Georgian tax law?

According to Georgian tax law, a high-net-worth individual is defined as an individual who owns assets worth at least 3 million lari (less than US$950,000) OR has earned income exceeding 200,000 lari (approximately US$60,000) over the past three years prior to the year of application. For example, if you are applying for a tax residency certificate in 2021, you must demonstrate receipt of 200,000 lari in annual income (from a foreign or Georgian source) for each of the following years: 2018, 2019, and 2020.

In addition to meeting the HNWI definition, high-net-worth individuals must meet additional criteria. Specifically, they must either hold a residence permit (residence/work permit) in Georgia OR demonstrate income of 25,000 GEL from a Georgian source in the year of application.

You can read more about the high-net-worth individual’s tax residency certificate in Georgia in our article here.

Do you need a tax residency certificate for HNWIs in Georgia?

Contact us . We’ll assess your eligibility for high-net-worth individual status. If so, we’ll guide you
through the entire process of obtaining your HNWI tax residency certificate, either by proxy or in person.