How many days make you tax resident in Georgia?

183 days 183 or more days of actual stay in Georgia in any continuous 12-calendar-month period ending in the tax year; residence then applies for the entire current tax year makes you tax resident in Georgia; the system is territorial, so foreign income may fall outside it. Days are not the only route in: Article 34 of the Tax Code of Georgia: a person is a Georgian resident for the whole tax year if they actually stayed in Georgia for 183 or more days in any continuous 12-calendar-month period ending in that tax year, or if they were abroad in the public service of Georgia during that tax year. Time spent outside Georgia specifically for treatment, leisure, business trip or education counts as time of actual stay in Georgia. Time is NOT counted where the person was in Georgia as a person with diplomatic or consular status or their family member; as an employee of an international organisation acting under a Georgian international agreement, or in the public service of a foreign country in Georgia, or their family member (other than Georgian citizens); while moving from one foreign country to another via Georgia; or for treatment or leisure. Separately, Georgian residency may be granted without the day test to a high net worth individual, under the procedure and conditions determined by the Minister of Finance of Georgia; a high net worth individual is a person as defined by the Law of Georgia on Securities Market. Residency may also be granted to a Georgian citizen whose residency cannot be established in relation to any country, on application to the tax authority, and to a foreign natural person in cases and under a procedure defined by the Minister of Finance. Checked 18 August 2026 against matsne.gov.ge.

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, 183 or more days of actual stay in Georgia in any continuous 12-calendar-month period ending in the tax year; residence then applies for the entire current tax year.

Not in the usual way: Georgia taxes on a territorial basis, so foreign-source income may fall outside the net. Small business status: taxable income of a person with small business status is taxed at 1%, rising to 3% if gross income from economic activities exceeds GEL 500,000 (GEL 700,000 for wine tourism and agro tourism operators), from the beginning of the month in which the limit is exceeded until the end of the calendar year. High net worth individual residency under art. 34(6) grants Georgian residency without meeting the 183-day test, on conditions set by ministerial order; those conditions were not retrieved in this run, so the commonly quoted wealth and income figures are deliberately not stated here. Confirm your own position with the authority or an adviser.

Small business status: taxable income of a person with small business status is taxed at 1%, rising to 3% if gross income from economic activities exceeds GEL 500,000 (GEL 700,000 for wine tourism and agro tourism operators), from the beginning of the month in which the limit is exceeded until the end of the calendar year. High net worth individual residency under art. 34(6) grants Georgian residency without meeting the 183-day test, on conditions set by ministerial order; those conditions were not retrieved in this run, so the commonly quoted wealth and income figures are deliberately not stated here. Conditions and time limits apply; the official page below is the place to check them.

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.