Georgia tax residency: the 183-day rule
Georgia treats you as a tax resident at 183 days in any rolling 12-month window — but the day count is only the part we can calculate. It is one of Georgia's tests, not the whole rule (see the others below). Source: Revenue Service of Georgia, last reviewed 2026-05-27.
183 days isn't the only route — Georgia can also treat you as resident on non-day grounds (public service abroad, hnwi (high net worth individual) status). See every test below.
Spend 183 days or more in Georgia across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Reviewed by Quentin Dupard, founder · last reviewed 2026-05-27 · How we research
- Threshold
- 183 days
- Counting window
- 12-month rolling
- Day-based test
- 1
- Last reviewed
- 2026-05-27
How does Georgia count days for tax residency?
According to Revenue Service of Georgia, you become a tax resident of Georgia once you spend 183 days or more there in any rolling 12-month window. Crucially, this is a rolling window: it does not reset on 1 January. Any qualifying span that contains enough days can trigger residency, so you have to watch a moving window rather than a fixed year.
183 days in any 12-month window (Tax Code Art. 34)
183 days · any rolling 12-month windowSpend 183 days or more in Georgia across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Tax resident if physically present in Georgia for 183+ days in any continuous 12-month period ending in the current tax year. HNWI status is a separate path independent of days.
What else makes you a tax resident of Georgia?
The day count is only one route. Georgia can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Public service abroad
Under Article 34(1), a natural person who was in a foreign country in the public service of Georgia during the tax year is a Georgian resident for the entire year regardless of any day count.
HNWI (High Net Worth Individual) status
Under Joint Order No. 991-No. 250, the Revenue Service grants Georgian tax residency without the 183-day rule to an applicant whose property exceeds GEL 3 million OR whose annual income over each of the last three years exceeds GEL 200,000, combined with a Georgian nexus (a residence permit, or receipt of GEL 25,000+ Georgian-source income in the tax year, commonly cited alongside a property option).
Georgia at a glance
- Tax year
- 1 January – 31 December (the Georgian tax year is the calendar year).
- How days are counted
- Residency is based on 183+ days of actual physical presence in any continuous 12-month period ending in the tax year; days need not be consecutive and both arrival and departure days count as full days, while certain periods are excluded (diplomatic/consular and their family, employees of an international organization under treaty, transit between two foreign countries, and time for medical treatment or vacation).
- What residency means
- A Georgian tax resident must report worldwide income, but because Georgia applies a territorial taxation system, in practice only Georgian-source income is taxed and most foreign-source income of resident individuals is exempt; resident status is determined separately for each tax period.
- Notable regime
- HNWI (High Net Worth Individual) tax residency — an alternative route that grants Georgian tax residency without meeting the 183-day rule for individuals who meet a wealth/income threshold (commonly cited as global assets over GEL 3 million, or annual income over GEL 200,000 in each of the last three years) plus a Georgian nexus (residence permit/citizenship or at least GEL 25,000 of Georgian-source income); combined with Georgia's territorial system, foreign-source income is generally untaxed.
Official source
Revenue Service of Georgia. View the primary guidance ↗
Rule last checked against this source on 2026-05-27.
Count your days in Georgia
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Georgia's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Frequently asked questions
How many days can I stay in Georgia without becoming a tax resident?
According to Revenue Service of Georgia, Georgia treats you as a tax resident at 183 days across any rolling 12-month window (the "183 days in any 12-month window (Tax Code Art. 34)"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Georgia?
No. Beyond the day count, Georgia can treat you as resident through public service abroad, hnwi (high net worth individual) status — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in Georgia?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Revenue Service of Georgia.
What is the official source for Georgia's tax-residency rule?
Revenue Service of Georgia. The rule on this page was last checked against that source on 2026-05-27. Thresholds and tests change, so confirm before relying on it.
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