Individual - Residence

Last reviewed - 31 January 2024

An individual is recognised as a tax resident of Georgia if one was actually located in Georgia for 183 days or more in any continuous 12-month period ending in the current tax year.

The status of resident or non-resident is established for each tax period. In addition, the days according to which the person was considered a resident during the previous tax period are not considered when establishing residency for the following tax period.