Stay, Residence Permit and Tax Residency Are Three Different Things
Citizens of many countries can stay in Georgia for a long period without a visa, but that grants neither a residence permit nor tax residency. Confusing these three statuses is the main source of mistakes when relocating.
Grounds for a Residence Permit
- Work: employment or entrepreneurial activity in a Georgian company with documented turnover.
- Study: enrolment at an accredited institution.
- Family: reunification with a family member who holds status.
- Investment: investment in the economy or in real estate above the set threshold.
Document requirements and thresholds are revised periodically, so confirm them before filing.
Tax Residency
An individual becomes tax resident in Georgia after spending more than 183 days in the country within any 12-month period; a separate route exists for high net worth individuals. Residents pay personal income tax at 20%, while certain entrepreneurs qualify for preferential regimes — for example small business status with a 1% turnover rate.
What to Close Off in Your Previous Country
Acquiring status in Georgia does not cancel earlier obligations. Check the number of days spent in your previous country, whether you keep a permanent home there, where your family lives, where your income arises, and any duty to file returns or report foreign accounts. Where dual residence arises, an applicable double tax treaty decides the outcome.
Practical Matters
Banking, renting a home, health insurance, school enrolment and document legalisation take longer than the permit application itself. Sequence the work: company documents and status first, then banking, then family.
Our Role
We assess which ground for status your actual activity can support, and at the same time calculate the tax consequences in Georgia and in your previous country. If the numbers favour Türkiye, we say so before the process starts.