Georgia

Western Asia · GE · 58 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• 183+ days in any continuous 12-month period
• High Net Worth Individual (HNWI) tax-residency route

Georgia’s official guidance ties individual tax residency to actual presence or the separate HNWI route, not citizenship or domicile. It is generally easy to stop being resident by no longer meeting the 183-day test in the relevant 12-month period, though the HNWI route requires annual renewal.

Source: Georgia Department of Revenue

Tax treaty network (59)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.