Published: 30.09.2026
An individual is generally treated as a Georgian tax resident if physically present in Georgia for 183 days or more during any continuous 12-month period ending in the relevant tax year. Resident or non-resident status is determined separately for each tax period; certain foreign nationals may also be granted residency under procedures set by the Minister of Finance.
According to the Tax Code, extended physical presence in Georgia can result in an individual being treated as a tax resident once the 183-day threshold is reached. Days spent in the country count toward the test, and status is determined separately for each tax period rather than automatically carrying over from the previous one. This is particularly relevant to digital nomads, remote workers and other newcomers who spend a substantial part of the year in Georgia. The rule should be considered when planning the length of stay and tax obligations.