Georgia: tax residency, rates & nomad visa

Tax residency rules in Georgia

As of 2026, Georgia’s tax-residency test centres on a presence threshold of 183 days^ⓘPwC Worldwide Tax Summaries“located in Georgia for 183 days or more in any continuous 12-month period ending in the current tax year”View source · accessed 2026-08-09. Physical-presence test; residency is re-established each tax period. PwC last reviewed 21 Jan 2026.

Hnwi residency route

High Net Worth Individual route grants tax residency on economic ties without 183-day presence; meet a wealth OR income threshold plus a Georgian-nexus condition. Thresholds per advisory source, human to verify against Tax Code. [source]Andersen Georgia“Individuals may be granted Georgian tax residency based on economic ties, even without prolonged physical presence”View source · accessed 2026-08-09

Territorial taxation principle

Georgia applies territorial taxation to individuals; only Georgian-source income is taxed. PwC last reviewed 21 Jan 2026. [source]PwC Worldwide Tax Summaries“Resident individuals are exempt from tax on income that does not have a Georgian source.”View source · accessed 2026-08-09

Income tax rates in Georgia

As of 2026, the headline personal income tax rate in Georgia is 20%^ⓘPwC Worldwide Tax Summaries“Personal income is subject to a flat tax rate of 20%.”View source · accessed 2026-08-09. Flat PIT rate for individuals. PwC last reviewed 21 Jan 2026.

Interest withholding rate

5% (as of 2026)^ⓘPwC Worldwide Tax Summaries“Payments of interest, royalties, or other Georgian-source income to non-residents registered in so called 'black listed' countries are subject to WHT at a 15% rate.”View source · accessed 2026-08-09 — Standard domestic WHT on interest is 5% per PwC WHT rate table. Royalties also 5%. PwC last reviewed 21 Jan 2026.

Georgian source income only

Resident individuals not taxed on non-Georgian-source income (territorial). PwC last reviewed 21 Jan 2026. [source]PwC Worldwide Tax Summaries“Resident individuals are exempt from tax on income that does not have a Georgian source.”View source · accessed 2026-08-09

Dividend withholding rate

5% (as of 2026)^ⓘPwC Worldwide Tax Summaries“Payments of interest, royalties, or other Georgian-source income to non-residents registered in so called 'black listed' countries are subject to WHT at a 15% rate.”View source · accessed 2026-08-09 — Standard domestic WHT on dividends is 5% per PwC WHT rate table. PwC last reviewed 21 Jan 2026.

Rental income residential rate

5% (as of 2026)^ⓘPwC Worldwide Tax Summaries“Personal income tax (PIT) at 5% is applicable to the rental income derived by an individual as a result of renting out residential space”View source · accessed 2026-08-09 — Optional 5% PIT on residential rental income if no deductions claimed (otherwise 20% with deductions). PwC last reviewed 21 Jan 2026.

Special tax regimes in Georgia

1% (as of 2026)^ⓘPwC Worldwide Tax Summaries“Individual entrepreneurs with annual turnover of less than GEL 500,000 may register as a small business and pay 1% tax on their turnover.”View source · accessed 2026-08-09 — Small Business Status: 1% turnover tax for individual entrepreneurs below the GEL 500,000 cap. Certain activities are excluded from the regime. PwC last reviewed 21 Jan 2026.

Small business status 3pct over cap

3% (as of 2026)^ⓘPwC Worldwide Tax Summaries“The rate increases to 3% if annual turnover will exceed GEL 500,000.”View source · accessed 2026-08-09 — Rate rises to 3% on turnover once the GEL 500,000 threshold is exceeded. PwC last reviewed 21 Jan 2026.

Micro business status exempt

0% (as of 2026)^ⓘPwC Worldwide Tax Summaries“who register as a micro business will be exempt from tax on their business income”View source · accessed 2026-08-09 — Micro Business Status: individual with turnover under GEL 30,000 and no employees is exempt from PIT on business income. Some activities are excluded. PwC last reviewed 21 Jan 2026.

Digital nomad visa in Georgia

USD 2,000 / month (as of 2026)^ⓘCitizen Remote“$2,000 USD per month (or around 5,400 GEL) in stable foreign income, or total savings of at least $24,000 USD”View source · accessed 2026-08-09 — Remote-worker programme ('Remotely from Georgia') requires ~USD 2,000/month foreign income or ~USD 24,000 savings. Programme largely superseded by the general visa-free regime; figures per advisory source, verify with official portal.

Visa free stay 365 days

365 days (as of 2026)^ⓘCitizen Remote“Up to 365 days (visa-free entry for eligible nationalities)”View source · accessed 2026-08-09 — Nationals of many countries may enter and stay in Georgia up to 365 days visa-free, effectively serving remote workers.

Nomad tax residency trigger

183 days (as of 2026)^ⓘCitizen Remote“Spending 183 days or more in Georgia within a 12-month period may trigger tax residency obligations.”View source · accessed 2026-08-09 — Staying 183+ days can create Georgian tax residency independent of immigration status; a visa-free year-long stay does not itself confer residency until the 183-day line is crossed.

Frequently asked questions

Sources

• PwC Worldwide Tax Summaries corporate / withholding taxes · big4, accessed 2026-08-09
• Andersen Georgia hnwi tax residency georgia · other, accessed 2026-08-09
• PwC Worldwide Tax Summaries individual / taxes on personal income · big4, accessed 2026-08-09
• PwC Worldwide Tax Summaries individual / income determination · big4, accessed 2026-08-09
• Citizen Remote visas / georgia digital nomad visa · other, accessed 2026-08-09
• PwC Worldwide Tax Summaries individual / residence · big4, accessed 2026-08-09

Explore more

• Other verified guides: Cyprus · Portugal · Spain · United Arab Emirates
• All countries & key figures side by side →
• Planning your days in Georgia? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Georgia’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Georgia (and in your home country) review your situation before you act.