Tax Residency in Georgia
Contents
- Setup in 1-2 Business Days
- Eligible For 1% Tax Rate
- No Physical Visit Required
- Multi-Currency Banking
NOMOS Georgia provides an exclusive service for international investors and High-Net-Worth Individuals (HNWIs) seeking to obtain Georgian tax residency. Thanks to Georgia’s liberal tax system and favorable treatment of foreign-sourced income, the country offers an attractive environment for the lawful protection and optimization of personal wealth.
What Is Tax Residency?
Tax residency is a legal status that determines in which country an individual is obligated to pay taxes on their worldwide income.
Under the standard rules, an individual becomes a Georgian tax resident if they are physically present in Georgia for more than 183 days within any continuous 12-month period.
However, Georgia also offers a special tax residency program for High-Net-Worth Individuals (HNWIs). Under this preferential regime, qualifying individuals may obtain Georgian tax residency without meeting the standard physical presence requirement, provided they satisfy the applicable legal criteria.
Who Is the Tax Residency Service For?
Obtaining a Georgian Tax Residency Certificate is particularly valuable for individuals with international financial interests, including:
- High-net-worth individuals (HNWIs) seeking lawful tax optimization.
- International entrepreneurs and investors who require an official Tax Residency Certificate for foreign banks and financial institutions under AEOI/CRS compliance requirements.
- Individuals with substantial assets located in high-tax jurisdictions who wish to benefit from Georgia’s tax system and applicable Double Taxation Agreements (DTAs).
What Does NOMOS Georgia's Tax Residency Service Include?
Our tax residency service provides complete confidentiality and professional legal support throughout the entire process.
Our services include:
- Comprehensive legal review of your financial portfolio and assets to assess eligibility.
- Collection, verification, and legal review of documentation required for High-Net-Worth Individual status, including evidence of qualifying assets (exceeding GEL 3 million) or annual income (exceeding GEL 200,000), as required under Georgian legislation.
- Legal assistance in arranging the minimum Georgian-source income required under the HNWI tax residency program.
- Full representation before the Revenue Service and the Ministry of Finance until the Tax Residency Certificate is issued.
Why Choose NOMOS Georgia?
Obtaining Georgian tax residency under the special HNWI regime—without satisfying the standard physical presence requirement—is one of the most complex administrative procedures under Georgian tax law.
The process requires extensive documentation and, in applicable cases, approval by the Minister of Finance of Georgia.
With substantial experience in this field, NOMOS Georgia understands every aspect of document preparation, translation, legalization, and regulatory compliance, significantly increasing the likelihood of a successful application.
Highly qualified attorneys providing reliable, compliant, and strategic legal solutions.
Streamlined digital processes allowing you to manage your legal affairs from anywhere.
Clear, upfront costs with absolutely no hidden fees, ensuring full financial predictability.
What Will You Receive?
Upon successful completion of the process, you will receive an official Tax Residency Certificate issued by the Ministry of Finance of Georgia for the relevant calendar year.
The certificate is internationally recognized and may be used for the purposes of Double Taxation Agreements (DTAs) between Georgia and other jurisdictions.
Frequently Asked Questions
Does Georgia tax a resident's foreign-source income?
Under the Tax Code of Georgia, qualifying foreign-source income earned by an individual is generally exempt from Georgian personal income tax, subject to the applicable provisions of Georgian tax legislation.
How long is a Georgian Tax Residency Certificate valid?
A Tax Residency Certificate is issued for a specific calendar year. A new application and confirmation of the applicable eligibility requirements are generally required for each subsequent year.
Our legal experts are ready to guide you through establishing your corporate presence in Georgia with turnkey support.