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Georgia tax residency: the 183‑day rule

Tax days · EuropeChecked Updated

Georgia 183 days

Tax days
183days in any 12 months ending in the tax year

183 or more days in Georgia in any unbroken 12-calendar-month period that ends in the tax year make you a Georgian resident for that whole tax year.1

A day is
A day in Georgia counts as a day of stay whatever the length of your stay that day.2
Trips abroad
Time abroad specifically for treatment, leisure, a business trip or education also counts as time in Georgia.3
Left out
Time in Georgia is left out when you are there with diplomatic or consular status, passing through between two other countries, or for treatment or leisure.456
Counted once
Days that made you resident in one tax period are not counted again for the following ones.7
Other route
Outside the 183-day count, Georgian residency can be granted to a high net worth individual under the procedure and conditions set by the Minister of Finance.8

Questions people ask

How many days make you a tax resident of Georgia?

183 or more days in Georgia in any unbroken 12-calendar-month period that ends in the tax year make you a Georgian resident for that whole tax year.1

Does a partial day in Georgia count?

A day in Georgia counts as a day of stay whatever the length of your stay that day.2

Do holiday days in Georgia count?

Time in Georgia is left out when you are there with diplomatic or consular status, passing through between two other countries, or for treatment or leisure.456

Do trips abroad break the count?

Time abroad specifically for treatment, leisure, a business trip or education also counts as time in Georgia.3

Can I be a Georgian tax resident without 183 days?

Outside the 183-day count, Georgian residency can be granted to a high net worth individual under the procedure and conditions set by the Minister of Finance.8

Sources

8 laws, each with its exact words
  1. Tax Code of Georgia, Art. 34(2) · Legislative Herald of Georgia (matsne.gov.ge) · read 26 Oct 2026
    Exact words A Georgian resident for the entire current tax year shall be a natural person who has actually stayed in the territory of Georgia for 183 or more days in any continuous 12-calendar-month period ending in that tax year
  2. Tax Code of Georgia, Art. 34(5) · Legislative Herald of Georgia (matsne.gov.ge) · read 26 Oct 2026
    Exact words The day of actual stay in the territory of Georgia shall be the day, during which a natural person stayed in Georgia irrespective of the length of the stay.
  3. Tax Code of Georgia, Art. 34(3) · Legislative Herald of Georgia (matsne.gov.ge) · read 26 Oct 2026
    Exact words as well as the time he/she spent outside Georgia specifically for treatment, leisure, business trip or education
  4. Tax Code of Georgia, Art. 34(4) · Legislative Herald of Georgia (matsne.gov.ge) · read 26 Oct 2026
    Exact words The time of actual stay in the territory of Georgia shall not include the time, during which a natural person stayed in Georgia
  5. Tax Code of Georgia, Art. 34(4)(a) · Legislative Herald of Georgia (matsne.gov.ge) · read 26 Oct 2026
    Exact words as a person having a diplomatic or consular status or as a family member of such person
  6. Tax Code of Georgia, Art. 34(4)(c)-(d) · Legislative Herald of Georgia (matsne.gov.ge) · read 26 Oct 2026
    Exact words when moving from one foreign country to another via the territory of Georgia; d) for treatment or leisure
  7. Tax Code of Georgia, Art. 34(8) · Legislative Herald of Georgia (matsne.gov.ge) · read 26 Oct 2026
    Exact words the days, according to which the natural person was deemed as a resident in the previous tax period, shall not be taken into account in establishing the status of residency in the following tax periods.
  8. Tax Code of Georgia, Art. 34(6) · Legislative Herald of Georgia (matsne.gov.ge) · read 26 Oct 2026
    Exact words Georgian residency, except as provided for in paragraph 2 of this article, may be accorded to a high net worth individual under the procedure and conditions determined by the Minister of Finance of Georgia.
Checked against Tax Code of Georgia, Article 34 on 26 Oct 2026 Updated 26 Oct 2026

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