Taxes
Georgia — Tax: Tax Residency
Georgia treats you as tax resident after 183 days or more in any continuous 12-month period ending in the tax year, assessed each year.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Georgia, Individual, ResidenceLast reviewed: 2026-10-23
Key facts
- An individual is resident if actually located in Georgia for 183 days or more in any continuous 12-month period ending in the current tax year.
- Resident or non-resident status is determined for each tax period.
- Days counted toward residence in the previous tax period are not counted for the following period.
- Georgia does not tax resident individuals on foreign-source income, so residence mainly affects Georgian-source taxation.
Steps
- Understanding Tax Residency in Georgia — The specifics of tax residency in Georgia are not clearly outlined in law or regulation, and individual circumstances are likely to play a significant role in determining residency status. Factors that may be taken into account include the individual's work, personal, and economic ties to the country.
- Determining Tax Residency — In practice, the test for tax residency in Georgia is likely to be determined on a case-by-case basis, taking into account a variety of factors. This can make it difficult for individuals to confidently determine their residency status.