This article provides a clear overview of the tax residency framework for individuals in Georgia (GE) in 2025. The current rules strictly define how and when you are considered a tax resident for income tax purposes based on physical presence.
Tax Residency Rules in Georgia: Key Facts for 2025
Georgia’s tax residency system is transparent and primarily determined by the number of days you spend in the country. There are no complex tests involving economic ties, habitual abode, or family center assessment—presence is nearly the sole criterion.
Summary Table: Georgia Tax Residency Requirements (2025)
| Criteria | Requirement |
|---|---|
| Minimum Physical Presence | 183 days or more |
| Calculation Period | Any continuous 12-month period ending in the tax year |
| Center of Economic Interest | Not considered |
| Habitual Residence | Not considered |
| Center of Family | Not considered |
| Citizenship | Not considered |
| Extended Temporary Stay Provisions | Not applicable |
Detailed Explanation of the 183-Day Rule
According to Georgia’s tax code for 2025, an individual is considered a tax resident if present in the country for at least 183 days in any rolling 12-month period concluding within the current tax year. This means your 183 days do not need to fall within a single calendar year, but they must be counted within a 12-month window that ends in the current tax period.
Georgia does not incorporate tests related to your economic center, habitual abode, family residency, or citizenship when determining personal tax residency. The clear-cut day-count approach provides streamlined compliance for international professionals and those with flexible travel schedules.
How Georgia Defines Presence for Tax Residency Purposes
Unlike systems that might aggregate various factors or consider partial days, Georgia’s definition is direct: every day you physically spend in the country counts toward your tax residency threshold. There are no supplementary rules for extended temporary stays, and no exceptions for dual residents based on economic interests or familial ties.
Special Note on the 12-Month Calculation Window
The 183-day threshold applies to any continuous 12-month period ending in the current tax year (2025). This contrasts with some systems that only consider the calendar year. As such, your days are calculated in a rolling format—if you reach 183 days during any such period ending in 2025, you will be classified as tax resident for that year. This offers some flexibility but demands close attention to travel dates.
Other Relevant Rules and Observations
- There are no official alternative criteria—only physical presence counts.
- Citizenship has no effect on individual tax residency status.
- Georgia does not automatically treat “habitual residence” as a trigger for tax residency.
Pro Tips: Managing Your Tax Residency Status in Georgia
- Track Your Days Meticulously: Maintain accurate travel records, as even short trips can count toward your 183-day tally within the rolling 12-month period.
- Review Multiple Time Periods: The 12-month calculation is rolling, so assess your residency risk for each relevant period ending in the 2025 tax year.
- No Grace for Partial Years: Georgia does not provide special exceptions for partial-year residents—crossing the 183-day line makes you tax resident for the period.
- Plan International Moves Carefully: If you relocate mid-year, consider how overlapping stays might generate unintentional tax residency status.
Official Resources for Georgian Tax Law
For detailed legal texts and public guidance, refer to the official government portal of Georgia: Ministry of Finance of Georgia.
In summary, Georgia’s individual tax residency rules for 2025 focus solely on your physical presence: remain 183 days or longer in any 12-month stretch ending in the year, and you become a Georgian tax resident. There are no secondary economic or familial considerations, making the system straightforward—but it places full responsibility on monitoring your days in-country. Stay aware of overlapping dates when planning your travels or relocations to ensure full tax compliance and avoid unexpected obligations.