Last reviewed by Nino Berdzenishvili on 2026-05-06.
Why are there two kinds of residency?
The single biggest source of confusion among foreigners moving to Georgia is that the word "residency" means two completely different things depending on which government department you're talking to.
- Immigration residency β the right to be in the country long-term β is a residence permit issued by the Public Service Development Agency (PSDA) under the Law on the Legal Status of Aliens[]. This is what most other countries call "residency".
- Tax residency β the determination that your worldwide income is reported to (and taxed by) Georgia β is a Revenue Service question governed by Article 34 of the Tax Code[]. It's based on physical presence or the HNWI programme, not on having a residence permit.
Critically: you can be tax-resident without a residence permit, and you can hold a residence permit without being tax-resident. The two systems run in parallel.
For most foreign founders the practical question is "do I owe tax in Georgia?" β which is the tax residency question, and which is where this guide spends most of its time. Immigration residency matters separately if you intend to stay in Georgia for more than the visa-free period your passport allows.
The visa-free question first
Many foreigners can stay in Georgia for up to 365 days at a time without any visa if they hold a passport from one of roughly 90 "visa-free" countries (most EU/EEA states, the UK, the US, Canada, Australia, Japan, the Gulf states, and others)[]. The 365-day clock resets each time you exit and re-enter Georgia.
This is why a meaningful share of foreign nomads in Tbilisi and Batumi don't have a residence permit β they don't need one. They border-hop to Armenia or Turkey once a year and reset the clock.
You only need a formal residence permit if:
- Your passport is NOT on the visa-free list (you'd otherwise need a visa for short stays).
- You want to stay continuously for more than 365 days without a border crossing.
- You want a clear immigration footprint for visa applications to third countries.
- You want to apply for Georgian permanent residency or citizenship at some point in the future.
Tax residency: how it actually works
Two routes establish Georgian tax residency:
Route 1 β The 183-day rule
Article 34 of the Tax Code says a natural person is a tax resident of Georgia if they were physically present in Georgia for an aggregate of 183 days or more during a 12-month period ending in the tax year[]. The day-count includes:
- Arrival days and departure days (each counted as a full day).
- Days where you were physically in Georgia for any part of the 24 hours.
- Days spent on a Georgian-flagged vessel or aircraft (rare for foreign nomads, but possible).
It excludes:
- Time spent purely in transit (e.g. a few-hour airport connection).
- Days where you were treated, against your will, as physically present (specific narrow exceptions for hospitalisation in some cases β case-by-case).
The 183-day rule is the dominant route. Most digital founders spending half the year in Georgia trip into tax residency mechanically.
Route 2 β High Net Worth Individual (HNWI) programme
For individuals who don't meet the 183-day rule but want Georgian tax residency anyway, the Revenue Service operates a discretionary HNWI programme that grants tax residency on application[]. Eligibility (subject to periodic adjustment by the Ministry of Finance):
- The applicant must demonstrate either (a) personal wealth above a defined threshold (commonly cited as 3 million GEL or equivalent), or (b) annual income above a defined threshold (commonly cited as 200,000 GEL/year for the past three years), AND
- Hold a Georgian residence permit OR be a Georgian citizen.
The HNWI route is paperwork-heavy but does NOT require physical presence. It's the route used by international investors who want Georgia in their tax residence stack without relocating.
What does Georgian tax residency mean in practice?
Once you're a Georgian tax resident, your worldwide income is reportable in Georgia[]. The flat 20% Personal Income Tax rate then applies, with two important features:
- Foreign-source income is generally exempt. Income earned outside Georgia (e.g. consulting fees from a US client, paid to a US bank account, for work performed while you were physically outside Georgia) is generally not taxable in Georgia for natural-person residents. This is the territorial feature of Georgian PIT and it's the key reason the system attracts foreign founders.
- Georgian-source income is taxed. Wages from a Georgian employer, rental income from a Georgian property, dividends from a Georgian LLC β all taxable in Georgia at the relevant rates.
Combine the territorial PIT with the Estonian-style Corporate Income Tax (15% on distribution only) and you have one of Europe's most efficient legal stacks for a remote-work founder.
Residence permit categories
If you decide you do want a formal residence permit, the Law on the Legal Status of Aliens defines several categories[]. The five most relevant for foreign founders are:
| Permit type | Purpose | Initial validity | Renewable | | --- | --- | --- | --- | | Work residence permit | Employed by a Georgian company | 1 year | Yes | | Investment residence permit | Made a qualifying Georgian investment | 5 years | Yes | | Studying residence permit | Enrolled in a Georgian education institution | Up to study duration | Up to study duration | | Family-reunification permit | Spouse / minor child of a Georgian resident | 1 year | Yes | | Short-term residence permit | Property ownership above a threshold | 1 year | Yes |
The work residence permit is the route most often used by foreign founders who incorporate a Georgian LLC, hire themselves as the director, and apply on the strength of the Georgian employment contract. The investment residence permit (qualifying threshold historically around 300,000 GEL) is used by larger investors.
After 6 years of continuous residence under most categories, an applicant can transition to permanent residence. After 10 years of continuous residence (with stricter conditions), naturalisation as a Georgian citizen becomes possible[].
How long does the residence permit application actually take?
The PSDA processes residence permit applications under two service tiers[]:
- Standard β typically 30 calendar days from filing.
- Expedited β typically 10 calendar days; significantly higher fee.
In practice, foreign founders apply via the Justice House ("Public Service Hall") rather than directly with the PSDA, and the practical timeline from "documents are ready" to "permit in hand" is usually two to six weeks depending on category and supporting documentation.
What documents do you need for a work residence permit?
The standard document set:
- Passport (with at least 6 months remaining validity).
- Recent colour photo (3.5Γ4.5 cm, biometric standard).
- Filled application form (PSDA template, available in Georgian and English).
- Notarised employment contract from the Georgian employer.
- Evidence of the employer's existence and good standing (extract from the business registry β usually obtained the same day).
- Evidence of monthly income above the statutory minimum (currently set at a multiple of the Georgian average wage; verify with PSDA).
- Proof of accommodation in Georgia (rental contract or property ownership document).
- Police clearance certificate from the country of nationality (often the slowest-arriving document β start this early).
- Health certificate (a basic Georgian medical institution issues this in a single appointment).
- State-fee payment receipt (~210 GEL standard, ~410 GEL expedited).
A Georgian lawyer will typically prepare a "residence permit binder" that pre-checks every document before filing. The number-one cause of rejection is incomplete or improperly notarised documents β get this right the first time.
How does residency interact with the Georgian ID card?
A residence permit on its own is a stamp in the passport (or, since 2023, also a plastic card). The Georgian ID card ("ααα αααααα‘ ααα¬αααα") is a separate document β issued by the PSDA β that grants you a Georgian Personal Number ("ααα ααα ααααα α") and unlocks every day-to-day administrative interaction in Georgia: filing taxes, opening a corporate bank account in many cases, signing contracts via the Georgian e-signature system, and so on.
Foreigners with a residence permit are entitled to a Georgian ID card. Application is filed at any Public Service Hall, takes a few business days, and costs roughly 50 GEL. Get an ID card; the friction reduction is enormous.
Residency vs. citizenship β a quick orientation
Becoming a Georgian citizen is separate from residency and operates under the Organic Law on Georgian Citizenship. Standard naturalisation requires 10 years of continuous residence, B1-level Georgian language proficiency, knowledge of Georgian history and the Constitution, and discretionary approval by the President of Georgia. Dual citizenship is permitted only with the President's discretionary approval.
For most foreign founders, citizenship is not the goal β permanent residency after 6 years (with much lighter conditions) is sufficient.