Tax resident status can be obtained by residing in the country for more than half a year (more than 183 days) during consecutive 12 calendar months.Moreover, tax residency arises in the year following this period’s completion (if the 183-day period ends on December 31, 2021, you are a tax resident of Georgia for the year 2021, if the 183-day period ends on January 1, 2022, you are a tax resident of Georgia for the year 2022).
Time spent in Georgia does not include the time during which a natural person was in Georgia:- as a person with diplomatic or consular status, or a member of the family of such person
- as an employee of an international organization operating under an international agreement of Georgia, or a person serving in a foreign state’s public service in Georgia, or a member of the family of such person, except for Georgian citizens
- when moving from one foreign country to another through the territory of Georgia
- for treatment or leisure