Taxes and tax residency

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Tax residency in Georgia is determined by the criteria in the Tax Code; it does not automatically end your tax liability in your previous country of residence.

Orientation, not individual legal, tax, residence, banking or investment advice. Check your specific case with qualified advisers in Georgia and your previous country of residence.

Whether and where you are liable for tax depends on the laws of both states and, if applicable, a double taxation agreement. This assessment is individual.

We do not promise tax savings and do not evaluate tax structures.

Subtopics

Residency criteria

The requirements are set out in the Tax Code; the current version is authoritative.

Home country

Domicile, habitual residence and centre of vital interests remain relevant in your home country.

Double taxation agreements

Whether an agreement exists and what it contains – check the official country overview.

Documentation

Residency certificates and records of actual presence.

Articles

Start a business in Georgia from abroad

Formation from abroad can be prepared and submitted through an authorised representative. Whether you can complete the process without travelling depends on the legal form, identity checks and accepted documents. Tell us about your plans so the possible scope can be clarified before you engage any services.

In preparation

  • › Tax residency: the criteria in the Tax Code
  • › Residency certificate from the Revenue Service
  • › Double taxation agreements: how to check the status

Glossary terms

Tax residencyDouble taxation agreement (DTA)Revenue Service (RS)Permanent establishment

Frequently asked questions

Will I pay less tax in Georgia?
This cannot be said in general terms and is not promised here. It depends on your entire situation in both states.
Is a registration address in Georgia enough?
No. Tax residency follows statutory criteria, and your home country applies its own rules.
Who can review my case?
Tax advisers with experience in both involved states.

Sources

Editorial & updates

Responsibility
Vladi Morai, Livo Property. External expert review planned, not yet completed.
Review status
Sources checked; review by a lawyer or tax adviser not yet completed.
First published
Last reviewed

Update log

  • Hub created, sources linked, FAQ edited.

A specific question about property in Georgia?

We advise on property purchases and project checks in Tbilisi and Batumi. Tax questions we refer to licensed tax advisers.

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