Build your personal tax plans around a clear Georgian residence position. We help high net-worth individuals, business owners and investors assess eligibility, prepare the evidence and apply for Georgian tax residence.
Georgian tax residency for internationally active clients
If you manage investments or businesses across several countries, your tax residence deserves careful planning. Georgian law provides tax residence for qualifying individuals who do not rely on the ordinary 183-day presence test. Our service brings the financial evidence, Georgian connections and application documents together in one organised process.
Who can qualify?
The high net-worth test can be met through either documented assets exceeding 3 million GEL or annual income exceeding 200,000 GEL in each of the preceding three years.
Applicants must also hold qualifying property in Georgia worth at least USD 500,000 equivalent in GEL and meet one of these conditions:
- Hold a Georgian residence permit, residence card or Georgian citizen identity card; or
- Show at least 25,000 GEL of Georgian-source income in the preceding tax year.
We check the evidence and applicable valuation rules before you commit to an application.
From eligibility review to application
- Initial review. We discuss your residence plans, assets, income and Georgian connections, then identify the applicable residence provisions.
- A tailored document list. You receive a list of the financial and personal documents needed for your application.
- Document preparation. We review the evidence and coordinate the agreed translations and certification.
- Application support. We prepare the submission and assist with tax-authority questions and any additional documents requested.
Plan the certificate and your wider tax position together
A Georgian residence certificate can be an important part of your international tax planning. We also help you identify how your income is classified in Georgia and what Georgian reporting you need. Your existing country’s residence rules and any relevant tax treaty should be considered alongside the Georgian application.
Professional fee — EUR 3,000
Our high net-worth tax residency application and support fee is EUR 3,000. We confirm the work included at the start. Translations, certification, authority charges and advice on another country’s tax law are quoted separately where needed.
What to send us first
Start with your nationality, current tax-residence country, the year for which you need a certificate, an outline of your assets and income, and details of property or income in Georgia. A short summary is enough for the first conversation; we will arrange the handover of supporting documents afterwards.
Support beyond the first certificate
Residence is considered for a particular tax year. We can help you prepare repeat applications, maintain the supporting records and coordinate Georgian tax reporting as your circumstances change.
Also examine the ordinary residence test
If your travel pattern already brings you within the ordinary 183-day residence test, review that position first. The residence certificate, income analysis and evidence should fit the same tax year and the actual facts of your move.
Build the evidence around the year you are applying for
Begin with a one-page schedule of the applicant’s assets, income and Georgian connections. Identify the owner of each asset, the valuation date, the currency and the supporting document. Where income is used, show each of the preceding three years separately. A total covering three years does not demonstrate that the annual income condition was met in every year.
| Condition | How it fits the test | Evidence to organise |
|---|---|---|
| High net-worth qualification | Assets exceeding 3 million GEL OR income exceeding 200,000 GEL in each of the preceding three years | Ownership and valuation records, or annual income and tax records |
| Qualifying Georgian property | At least USD 500,000 equivalent in GEL, in addition to the high net-worth qualification | Evidence of the qualifying property, ownership and value |
| Georgian personal connection | A qualifying Georgian identity/residence document OR at least 25,000 GEL of prior-year Georgian-source income | The relevant document, or income records and source analysis |
| Application year | Tax residence is established for a particular tax year | Application, identification and documents relevant to that year |
Make foreign documents usable in the Georgian application
A bank statement may establish an account balance but leave the ownership or valuation question unanswered. A company valuation may need to explain the applicant’s share rather than the value of the entire group. For jointly held property, identify the applicant’s interest. Discuss the accepted evidence before commissioning expensive certifications or translations.
Keep the final application, submitted attachments, translations and authority correspondence together. When a certificate is intended for a foreign bank, payer or tax authority, establish the year, wording and purpose at the beginning. The same file can then support a coherent explanation of the Georgian residence position.
Read the certificate alongside the income
A residence certificate identifies a tax-residence position; each income stream still needs its own analysis. List dividends, interest, rent, investment gains, salary and business income separately. Establish the source and relevant Georgian provision, then address any treaty question with the country concerned. Our tax residence guide explains the distinction between residence and income source.
Discuss Georgian tax residency
Tell us about your plans and we will explain the next steps for assessing your application.
Request a consultationFrequently asked questions
Do I need both 3 million GEL in assets and 200,000 GEL of annual income?
High net worth can be established through qualifying assets or income. The application also needs the required Georgian property and residence-document or Georgian-income evidence. We review those records together before preparing the submission.
Is Georgian tax residence the same as an immigration residence permit?
Tax residence establishes the tax position; immigration documents address the right to stay. We plan the Georgian tax evidence alongside any residence permit or other immigration work needed for your move.
Legal basis: Tax Code of Georgia, Article 34; Ministry of Finance Order No. 60 of 1 March 2023 and its application annex.