Welcome to the beautiful country of Georgia! If you're a digital nomad, expat, or location-independent worker looking to make Georgia your tax home, you're in for a treat. This guide will walk you through the process of obtaining tax residency in Georgia with clear and concise steps.
Step 1: Understand the Criteria
To qualify for tax residency in Georgia, you need to spend at least 183 days in the country within any 12-month period. This is a critical requirement, so plan your stay accordingly.
Step 2: Gather Necessary Documents
Prepare the following documents: a valid passport, proof of accommodation in Georgia (such as a lease agreement or property ownership documents), and proof of health insurance. Make sure all documents are up-to-date and accurate.
Step 3: Register Your Stay
Within 30 days of your arrival in Georgia, you must register your stay. Visit the Public Service Hall or use the online portal to complete this registration. You will need your passport and proof of accommodation for this step.
Step 4: Obtain a Residence Permit
While not strictly required for tax residency, obtaining a residence permit can simplify many processes. Apply for a temporary residence permit at the Public Service Hall. You will need to provide your passport, proof of accommodation, and proof of health insurance.
Step 5: Apply for Tax Residency
After meeting the 183-day requirement, apply for tax residency. Submit an application to the Revenue Service of Georgia. You will need to provide documentation proving your stay duration, such as a passport with entry and exit stamps, along with your residence registration.
Step 6: Await Confirmation
The Revenue Service will review your application and documents. If everything is in order, they will issue a tax residency certificate. This certificate is crucial for your tax-related matters in Georgia.
Legal References
- Law of Georgia on the Legal Status of Aliens and Stateless Persons
- Tax Code of Georgia
Useful Links
