Tax residency in Georgia
Your personal tax optimization
Obtaining tax residency in Georgia opens up unique opportunities for high-net-worth individuals — clients of Premium Georgia — to optimize their tax burden.
The key advantage is full exemption from taxation on foreign passive income.
This means that as a tax resident of Georgia, you will only pay taxes on income earned within the country. All income earned abroad will remain outside the scope of the Georgian tax authorities. This is especially beneficial for those who receive passive income such as dividends, interest from bank deposits, royalties, rental income, and other types of earnings from foreign sources.
In fact, you will not be required to report your foreign assets and earnings from them to the Georgian tax authorities.
This attractive tax policy is supported by Georgia’s extensive network of double taxation avoidance agreements. Georgia has signed such agreements with more than 58 countries, which significantly simplifies tax planning and minimizes the risk of double taxation — in both Georgia and the country of income origin. In most cases, thanks to these agreements, taxation will be carried out solely in accordance with Georgian law, which — in light of the aforementioned tax exemption on foreign income — is a significant advantage.
residency in Georgiae
Main pathways to obtaining tax residency in Georgia
There are two main ways to obtain tax residency in Georgia.
The first is to reside in the country for at least 183 days in a calendar year. This is the classic method, which requires physical presence in Georgia. However, for many high-net-worth individuals who lead mobile lifestyles and have business interests across different countries, this may simply be inconvenient.
As an alternative, Premium Georgia offers support in obtaining tax residency through the High Net Worth Individual (HNWI) program. This program is designed for individuals with high income levels and substantial wealth. To obtain residency under this program, one must meet three key criteria:
Significant capital
You must confirm a total net worth exceeding 3,000,000 Georgian lari (approximately 1,150,000 USD). This capital can be in any form: cash, real estate (in Georgia or abroad), stocks, bonds, other securities, or any other assets that demonstrate your financial standing.
Alternatively, you can qualify by proving an annual income (from any country in the world) of more than 200,000 Georgian lari (approximately 75,000 USD) over the past three calendar years.
Investment in Georgia
You must own assets in Georgia worth at least 500,000 USD. This can include a deposit in a Georgian bank, the purchase of real estate, or other investments within the country. This requirement reflects your interest in Georgia’s economy and confirms your commitment to the country.
Connection to Georgia
You must have a Georgian residence permit or confirm income from Georgian business activities amounting to at least 25,000 Georgian lari (approximately 7,500 USD) in the previous year. This income may come from business operations, investments, or other legal activities in Georgia. This requirement demonstrates a clear connection between you and Georgia.
service
Tax residency in Georgia
Premium Georgia, in partnership with the legal firm Legalese Georgia, provides comprehensive support throughout the entire process of obtaining tax residency in Georgia.
We will help you collect all necessary documents, prepare all applications, advise on all legal and tax matters, and ensure effective interaction with all government authorities.
Our cooperation will allow you to optimize tax planning, minimize risks, and avoid unnecessary financial losses.
We will develop a personalized strategy based on your specific circumstances and financial goals, ensuring full compliance with current legislation.
Choosing the optimal tax optimization strategy is a task we will solve together, providing you with the highest level of comfort and legal protection.
contact us
Get a personalised offer from Premium Georgia
We’ll be honored to provide you with top class wealth management services. We will provide reliable support, transparency and a high level of service at every stage of cooperation.
