ResidencyEuropeGeorgia residency and tax residency
Georgian residency covers two separate things: a residence permit that lets you live in Georgia, and tax residency, which follows a 183-day test or a high-net-worth route. As of October 2026, owning property worth over USD 150,000 qualifies for a short-term residence permit.
Updated
The Public Service Development Agency issues residence permits through the Public Service Halls. The short-term permit for property owners requires non-agricultural property in Georgia with a market value above USD 150,000, set by a certified assessor of an accredited body. Spouses and children can apply on the same basis, and the permit continues only while you own the property.
Larger investors can use the investment residence permit, and permits based on work or business activity are also available.
Tax residency is separate from the permit. The standard test is 183 days in Georgia in any continuous 12-month period. High-net-worth individuals can instead be granted tax residency by the Minister of Finance without the day count, if they pass a wealth or income test, own property in Georgia worth at least USD 500,000 and hold a residence permit or earn at least GEL 25,000 of Georgian-source income.
High-net-worth status is granted per tax year and has to be renewed with fresh documents, so the Georgian assets must be kept.
Georgian immigration lawyers and tax advisers give the advice; Redomiciled coordinates the steps and introductions.
Who it suits
Digital entrepreneurs with foreign clients
Your income comes from abroad and you want a territorial system for individuals.
Investors with foreign portfolios
Foreign dividends and gains fall outside Georgian tax for residents.
High-net-worth individuals
You pass the wealth or income test and can hold USD 500,000 of property in Georgia.
Property buyers
You plan to buy in Tbilisi or Batumi and want residence linked to the purchase.
Requirements
- Required
Lawful stay in Georgia when applying
Applicants submit the document that evidences their lawful stay.
- Required
Qualifying ground
Property above the threshold, an investment, employment or business activity.
- Required
Certified market valuation
For property-based permits, by an assessor of an accredited body.
- Required
Address registration
Permit holders register their place of residence after receiving the card.
- Depends on your case
High-net-worth tax residency application
Filed with the Revenue Service for each tax year.
- Depends on your case
Georgian bank account
Helpful for evidencing ties; subject to the bank's due diligence.
Documents
- Application form and passport copySubmitted through a Public Service Hall or online.
- Proof of lawful stayVisa-free entry record, visa or other permit.
- Title document for the propertyRegistered in the Public Registry.
- Valuation reportBy a certified assessor of an accredited body.
- Colour photoA 3×4 photo in electronic form.
- High-net-worth evidenceProof of global assets or income, of the Georgian property and of the Georgian link.
Timeline
- 1Choose the groundProperty, investment, work or business permit; decide whether tax residency is needed as well.
- 2Acquire and value the propertyRegistration in the Public Registry and a certified valuation.
- 3File the permit applicationAt a Public Service Hall or online; a decision within 30, 20 or 10 calendar days.
- 4Residence card and address registrationCollect the card and register where you live.
- 5High-net-worth tax residency, if relevantApply to the Revenue Service; in our experience the certificate takes about two months.
Tax notes
- Resident individuals are exempt from tax on income that does not have a Georgian source.
- Georgian-source income is taxed at a flat 20%, and dividends paid by Georgian companies carry 5% withholding tax.
- The high-net-worth route removes the day-count requirement but not the need to defend your position in your former country, which applies its own rules and treaty tie-breakers.
- Georgian residency does not stop the automatic exchange of financial account information, nor citizenship-based taxation such as that of the United States.
General information, not tax advice. Your position depends on your circumstances.
Banking fit
- A residence permit and a local address make personal accounts at Georgian banks straightforward to apply for; approval follows due diligence.
- International banks may still ask for proof of tax residency, which the high-net-worth certificate or a 183-day stay provides.
Questions
How much property do I need to buy for Georgian residency?
For a short-term residence permit, non-agricultural property in Georgia with a certified market value above USD 150,000. The value comes from an accredited assessor, not the purchase price, and spouses and children can apply alongside you.
Can I become a Georgian tax resident without living there 183 days?
Yes, through the high-net-worth route: assets above GEL 3 million or income above GEL 200,000 in each of the last three years, Georgian property worth at least USD 500,000, and a residence permit or GEL 25,000 of Georgian-source income.
How long does a Georgian residence permit take?
The Public Service Development Agency decides within 30, 20 or 10 calendar days. Property registration, valuation and document preparation come on top of that.
Does a Georgian residence permit make me tax resident?
No. The permit is an immigration status. Tax residency follows the 183-day test or a separate high-net-worth application to the Revenue Service, renewed each tax year.
Is Georgian high-net-worth tax residency renewed every year?
Yes. Status is granted per tax year, and each renewal needs fresh documents showing you still meet the wealth or income test, the Georgian property requirement and the Georgian link.
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Sources
- Order No. 60 of the Minister of Finance of Georgia (2023) on granting residency to high-net-worth individuals (Legislative Herald of Georgia), retrieved 2026-10-25
- BGI Legal: Law Brief, March 2023 (summary of the high-net-worth residency rule), retrieved 2026-10-25
- Public Service Development Agency: Residence permits, retrieved 2026-10-25
- PwC Worldwide Tax Summaries: Georgia, taxes on personal income, retrieved 2026-10-25
- PwC Worldwide Tax Summaries: Georgia, taxes on corporate income, retrieved 2026-10-25
- PwC Worldwide Tax Summaries: Georgia, corporate withholding taxes, retrieved 2026-10-25
- PwC Worldwide Tax Summaries: Georgia, tax credits and incentives, retrieved 2026-10-25
- OECD: Georgia, tax residency rules for individuals (Tax Code, Article 34), retrieved 2026-10-25
- MM Law: Tax residency in Georgia (high-net-worth procedure), retrieved 2026-10-25
- Redomiciled case experience: Georgian company and residency setups (internal), retrieved 2026-10-25
- Redomiciled case experience: Georgian high-net-worth tax residency (internal), retrieved 2026-10-25
Reviewed by the Redomiciled team on .
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