Georgia Tax Residency Certificate: Eligibility, Process & Fees

What is a Tax Residency Certificate?

A Tax Residency Certificate (TRC) is an official document issued by Georgia's Revenue Service confirming your tax residency status in the country for a specific calendar year. You may need a TRC to:

• •Cancel tax residency in another country and avoid double taxation
• •Prove non-residency to your home country's tax authorities
• •Access tax treaty benefits between Georgia and other countries

Eligibility Criteria

There are two ways to qualify for a Tax Residency Certificate in Georgia:

1. Physical Presence (183-Day Rule)

You are considered a tax resident if you spend at least 183 days in Georgia during any rolling 12-month period. This applies regardless of visa type, including tourist visa waivers.

Arrival and departure days count as full days, even if you only spend a few hours in the country.

2. High Net Worth Individual (HNWI) Program

Georgia offers an alternative path for individuals who cannot meet the 183-day requirement. The HNWI program allows you to obtain tax residency without physical presence in the country.

Application Process (183-Day Rule)

The following applies to individuals qualifying under the physical presence requirement.

Required Documents

• •Valid passport
• •Proof of physical presence (only if you've used multiple passports during your stay - entry/exit stamps or flight records)
• •Completed application form on RS.ge

The Revenue Service has access to your entry/exit records, so you typically don't need to provide detailed documentation unless your travel history involves multiple passports.

How to Apply

Submit your application through the Revenue Service portal at RS.ge. For this you must be registered on the platform and have your login details.

Processing Times & Fees

Processing times may extend during peak periods. Check your application status on RS.ge if it exceeds the expected timeframe.

Validity & Renewal

Tax Residency Certificates are issued per calendar year. You must submit a new application each year and continue meeting residency requirements to renew.