Georgian Tax Residency for Foreigners

Georgian Tax Residency - Establishing Tax Residency Status in Georgia

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Georgia operates a territorial tax system that exempts foreign-source income from Georgian personal income tax for qualifying tax residents. MAC Advisory advises individuals, entrepreneurs, and high-net-worth clients on establishing Georgian tax residency, structuring their affairs to qualify under Georgian tax law, and maintaining compliance with the Georgian Revenue Service.

Services We Provide
– Georgian tax residency eligibility assessment
– Application for Georgian tax residency certificate from the Revenue Service of Georgia
– High-Net-Worth Individual (HNWI) tax residency applications under Georgian Tax Code Article 34
– Individual Entrepreneur (IE) registration in Georgia and taxation under the small business or turnover tax regimes
– Virtual Zone (VZ) company structuring for IT service providers
– Tax planning advice combining Georgian residency with corporate structure
– Compliance and annual filing obligations for Georgian tax residents
– Advice on double taxation treaties between Georgia and other countries

Why Georgian Tax Residency
Georgia applies a flat 20% personal income tax rate on Georgian-source income, but foreign-source income is generally exempt for Georgian tax residents under the territorial principle. Georgia has signed double taxation avoidance treaties with over 56 countries. The HNWI residency program allows individuals with annual income exceeding GEL 200,000 (approximately USD 75,000) to apply for tax residency without the standard 183-day presence requirement. Individual Entrepreneurs registered in Georgia can benefit from flat 1% or 3% turnover tax rates depending on annual turnover thresholds.