Country guideTax residency
Tax residency in Georgia: how the day count works
Georgia treats you as tax resident for the whole tax year if you were actually located in Georgia for 183 days or more in any continuous 12 calendar month period ending in that tax year. It is a rolling window, not a calendar-year count, and days already used to make you resident in an earlier period are not counted again.
What is the day threshold in Georgia?
183 days, but the window around them is what makes Georgia different. An individual is recognised as a Georgian tax resident if they were actually located in Georgia for 183 days or more in any continuous 12-month period ending in the current tax year. The window can begin on any date. Passing the threshold inside it makes you resident for the entire tax year in which that window ends, including months before you ever arrived.
Georgia's popularity with remote workers rests partly on a generous visa-free entry allowance for many nationalities, and that generosity is exactly what pushes people past 183 days without noticing. The immigration door and the tax door are set at very different heights. PwC's Georgia summary states the rule and the window, and the Revenue Service of Georgia administers it.
| Day threshold | 183 days or more, aggregate |
|---|---|
| Counting window | Any continuous 12 calendar month period ending in the tax year |
| Partial days | No part-day convention published in quotable form; count both ends |
| Other triggers | A separate high net worth individual route granted by the Revenue Service |
| Tax authority | Revenue Service of Georgia, Ministry of Finance |
| Return deadline | Before 1 April for income received in the previous calendar year |
| Source | Revenue Service of Georgia, PwC Worldwide Tax Summaries |
Calendar year or rolling window?
Rolling, with a calendar-year anchor at one end. The 12-month window slides freely, but it has to finish inside the tax year whose status is being decided, and the tax year itself is the calendar year. So the question to ask is not how many days you spent in Georgia during 2026. It is whether any continuous twelve months ending between 1 January and 31 December 2026 contained 183 Georgian days.
One safeguard limits the reach of that window. Days that already made you resident in a previous tax period are not taken into account when residency is established for the next one, so the same autumn cannot be used to buy two resident years. Status is settled separately for each tax period.
Do partial days count?
We could not find a Georgian part-day convention published in a form worth quoting, so we are not going to assert one. The prudent approach is the conservative one: count your arrival day and your departure day in full, which produces a total at least as high as any official method would. Georgia's border records are electronic and thorough, so the Revenue Service has a complete picture of your entries and exits whatever convention it applies to the edges.
What else can make you resident besides days?
One route, and it involves no days at all. Georgia grants tax residency to certain high net worth individuals on application to the Revenue Service, for a specified tax year, without a presence requirement. It is a genuine and well-used part of the system.
We are deliberately not printing the qualifying thresholds. Published descriptions of the wealth and income figures, and even of which decree governs the route, differ between the advisory firms that write about it, and a wrong number here would be worse than no number. If the route is relevant to you, get the current conditions from the Revenue Service directly or from a Georgian advisor. What we can say plainly is that the ordinary route is the 183-day rolling test, and that nothing about a residence permit, a registered business or a Georgian bank account creates tax residence on its own.
A worked example with 2026 dates
Ninety-three days in 2026, resident anyway
A developer splits his time between Tbilisi and elsewhere, and checks his position by totalling his 2026 days.
| Stay | Dates | Days |
|---|---|---|
| Tbilisi, autumn | 1 Sep to 30 Nov 2025 | 91 (30 + 31 + 30) |
| Tbilisi, spring | 15 Mar to 15 Jun 2026 | 93 (17 + 30 + 31 + 15) |
| Calendar 2026 total | 93, far under 183 | |
| Window 1 Sep 2025 to 31 Aug 2026 | 184 |
By calendar year he is nowhere near the line. But the continuous twelve months from 1 September 2025 to 31 August 2026 hold 184 Georgian days, and that window ends inside the 2026 tax year, so he is a Georgian tax resident for the whole of 2026. Flying out on 13 June rather than 15 June would have left the window at 182 days and the year non-resident.
How do I track my days for Georgia?
Stop counting by calendar year. Track every Georgian entry and exit as dated stays, then look for the worst continuous twelve months ending inside the year you are assessing. If that figure is close to 183, the next trip decides your status for a year you may already think is settled.
Check a rolling 12-month window
The free 183-day calculator can count your days across any 12-month window, which is exactly the shape of the Georgian test. Read the window figure, not the calendar-year one.
Rolling counts, recalculated daily
Staydays logs your days in Georgia automatically and watches every 12-month window for you.
Frequently asked questions
Does Georgia count 183 days per calendar year?
No. Georgia counts 183 days or more in any continuous 12 calendar month period that ends in the tax year. That window can start on any date, so two stays in different calendar years can combine inside one qualifying window. A calendar-year total is the wrong figure and will usually be the flattering one.
Can the same days make me resident in Georgia twice?
No. Days that were used to treat you as resident during a previous tax period are not taken into account when residency is established for the following tax period. Status is decided separately for each tax period, and each period needs its own qualifying days rather than borrowing the ones already spent.
Is there a way to be a Georgian tax resident without 183 days?
Yes. Georgia operates a separate high net worth individual route, applied for through the Revenue Service and granted for a specific tax year. Published descriptions of the wealth and income thresholds differ between sources, so we are not quoting figures here. Confirm the current conditions with the Revenue Service or a Georgian advisor before relying on it.
Do the 183 days in Georgia have to be consecutive?
No. The days are counted within the 12-month window, not required to run in sequence, so leaving the country and returning does not restart anything. What matters is the total inside whichever continuous 12 calendar month period ending in the tax year gives the highest figure.
When does the Georgian tax year run?
1 January to 31 December. Individuals whose income is not taxed at source file an annual return with the Revenue Service before 1 April for income received in the previous calendar year. The tax year is the period your residency status attaches to, even though the day count that establishes it can start outside that year.
Do partial days count in Georgia?
Georgian sources do not publish a part-day convention in a form we can quote, so we are not stating one. Count your arrival and departure days in full, which gives you a figure at least as high as any official method would produce. Border stamps and electronic entry records are what the Revenue Service reads.
Which authority decides Georgian tax residency?
The Revenue Service of Georgia, under the Ministry of Finance. It applies the residency rules in the Tax Code, processes annual returns and issues tax residency certificates, including under the high net worth individual route. Border and visa matters sit elsewhere, and a Georgian residence permit does not by itself make you tax resident.
This guide is general information, not legal or tax advice. Rules change and individual circumstances differ. Confirm details with official sources or a qualified advisor.
Last updated: 2026-08-05