Moving your life to Georgia involves more than counting nights in Tbilisi. Your travel record, the work you perform and the income you receive should form one clear tax picture.
Build the day count from the travel record
The ordinary Georgian residence test uses 183 or more days in any continuous twelve-calendar-month period ending in the tax year. The period can cross 31 December. Start with the actual entry and exit dates and identify the relevant year before applying for a certificate.
Keep a single travel schedule covering the relevant twelve-month periods. Add passport records and official movement information where available. The statutory counting rules also address particular absences and categories of presence, so record the reason for a trip as well as its dates.
Classify the income, one stream at a time
List salary, self-employed income, dividends, interest, rent and investment disposals separately. Then record who pays, what the payment is for and where the activity takes place. That provides the facts needed to apply Georgian source rules and the relevant exemptions.
For a Georgian-resident individual, the Tax Code exempts income, including gains, that is outside the Georgian-source category. Apply that exemption to the type of income and the facts producing it. This is the distinction to establish before treating an overseas payment as exempt.
An overseas customer and a foreign bank account describe the payment chain. For someone providing services from Georgia, the place and nature of the work remain central to the tax analysis. The practical question is how each income stream should appear in the Georgian records.
Use the residence certificate for the right year
A Georgian tax residence certificate is evidence of the residence position for the period it covers. Obtain it for the year and purpose required by the bank, payer or foreign tax authority. Keep the application evidence with the certificate so the position can be explained later.
When a tax treaty is relevant, review the particular treaty and the payment concerned. A pension, employment payment, dividend and business profit can fall under different provisions. Where both countries consider a person resident, the treaty’s residence tests become important.
Plan the move alongside the business
For a freelancer, company owner or employee, the move should connect the residence analysis with business registration, contracts, payroll and reporting. If you meet the high net-worth criteria, we can also assess the specific high net-worth residence provisions. The useful outcome is a calendar of actions supported by the right evidence.
Build a travel record that can be checked
Use official entry and exit information to prepare a date schedule. Retain the underlying records and identify the tax year being analysed. The Georgian ordinary test considers at least 183 days during a continuous twelve-calendar-month period ending in the tax year, so a review may need dates from the preceding calendar year.
| Record | What to establish | Why it helps |
|---|---|---|
| Travel schedule | Relevant days in Georgia and the periods examined | Supports the ordinary residence analysis |
| Other residence information | Home, family, work and tax position elsewhere | Identifies possible dual residence and treaty questions |
| Employment/business contracts | Who pays, for what work and where it is performed | Supports the separate income-source analysis |
| Investment and property records | Nature of the income and location of the underlying asset | Helps classify dividends, interest, rent and gains |
| Certificate request | Tax year, recipient and intended purpose | Organises the correct residence document |
Separate a foreign payer from foreign-source income
The resident-individual exemption for qualifying foreign-source income makes the source analysis important. A payment from an overseas company can still relate to work performed in Georgia. Investment income, rent, employment and independent business income should each be analysed using their relevant statutory source rules.
Prepare an income schedule showing the payer, country, type of income, underlying activity or asset and the period. For business income, include the contract and the place where the work was carried out. This produces a more useful answer than classifying all receipts by the country of the bank account.
Use the certificate for a defined purpose
A foreign payer may need evidence before applying treaty treatment. A bank may request residence information for its own reporting. Establish the tax year and requested document, then retain the issued certificate with the application records. If two countries treat the person as resident, examine the relevant treaty residence provisions alongside both countries’ domestic rules.
Bring the facts of your move
Send your travel dates, present tax residence, work arrangements and main types of income. We can analyse the Georgian position and organise the certificate and reporting work.
Request a consultationFrequently asked questions
Does the 183-day period have to fit within January to December?
The Georgian test looks at a continuous twelve-calendar-month period ending in the tax year. A travel schedule should therefore examine relevant periods that cross a calendar-year boundary.
What should I prepare before requesting a residence certificate?
Prepare the relevant tax year, entry and exit records, identification details and the reason the certificate is needed. Keep supporting information on your work and income available for the tax review.
Legal basis: Tax Code of Georgia, Articles 34, 82(1)(u) and 104; the relevant tax treaty where applicable.