v256.0 · tax residency · GE · verified 2026-04
Georgia tax residency
Rules that determine when you become tax-resident in Georgia, the headline rates, and any HNW or expat special regime that softens the standard system.
Threshold
183 days/year
Taxation basis
territorial-leaning (foreign-source income exempt for individuals)
Top marginal rate
20% flat personal income
Capital gains
15% on Georgian asset gains; 0% on most foreign-source gains
Special regime: HNW Special Status + IT-virtual zone
HNW Tax Residency status: invest ~GEL 25M+ in Georgia OR own GEL 3M+ assets globally → 1-year non-resident tax-resident certificate, renewable. Individual entrepreneur (small business status) regime: 1% on turnover up to GEL 500K (entrepreneurs). IT virtual zone for companies: 0% corporate on foreign software services.
Rate landscape
| Dividends tax | 5% dividend tax |
| Exit tax | No personal exit tax |
| Tax treaty network | 57 jurisdictions |
| CRS (automatic info exchange) | Active since 2023 |
Recent regime changes (2023-2026)
CRS joined 2023 (slower than EU peers — late accession). Tax-resident-certificate-on-arrival programme remains active. EU candidate status December 2023 — long-term tax-system convergence possible.
Strengths
- 20% flat tax — flat-rate simplicity rare in Europe
- 5% dividend tax among Europe's lowest
- Foreign-source income effectively exempt under territorial framework
- 1-year visa-free for most nationalities — relocate quickly
- Cost of living among Europe's lowest (Tbilisi rent <€500 for prime)
Drawbacks
- Smaller 57-treaty network limits treaty-shopping options
- CRS only since 2023 — banking compliance still maturing
- Currency (GEL) volatility vs EUR/USD
- Russian invasion of Ukraine spilled FDI uncertainty; mitigated 2024+
- No automatic EU passport — naturalisation 5-10 years
Top cities for tax-residency seekers
Tbilisi Batumi Kutaisi
Source: official Georgia tax authority page · Last verified 2026-04
See also: full Georgia country profile · full tax-residency atlas