NOMOCON
Tax residency determines the country in which an individual is considered a tax resident — independent of a Residence Permit or Work Authorization, and is evidenced by a Tax Residency Certificate.
Tax residency determines the country in which an individual is considered a tax resident.
It is independent of both a Residence Permit and a Work Authorization.
Tax residency is confirmed by the Georgian Revenue Service.
Proof is provided through a Tax Residency Certificate.
The certificate is often required by banks, foreign tax authorities, and under double taxation agreements.
Physical presence in Georgia for at least 183 days.
The calculation is based on a continuous 12-month period.
Arrival and departure days are generally included.
Tax residency arises by law and is not dependent on the issuance of the certificate.
Stay in Georgia for at least 183 days.
Register with the Revenue Service and obtain a tax identification number.
Provide proof of entries and exits through border crossing records.
Apply for a Tax Residency Certificate.
Review by the Georgian tax authority.
Issuance of the certificate for the relevant tax year.
Passport.
Georgian tax identification number.
Border crossing and travel records.
Where applicable, proof of residence, business activity, or economic ties to Georgia.
Typically between 10 and 30 days after submission of the application.
Under certain circumstances, tax residency may be obtained without meeting the 183-day requirement.
Proof of assets, income, and a sufficient connection to Georgia may be required.
Spend at least 183 days in Georgia.
Obtain a Georgian tax identification number.
Submit an application to the Revenue Service.
Receive a Tax Residency Certificate.
Use the certificate as proof of tax residency for banks, authorities, and international tax matters.