Tax Residency Certificate in Georgia (country)

Tax Residency Certificate is a crucial document for individuals navigating the complex landscape of taxation. It serves as a determinant of tax residency status, facilitating compliance with domestic tax laws and international regulations.

What is a Tax Residency Certificate?

A Tax Residency Certificate is an official document issued by the tax authorities of Georgia, confirming an individual status as a tax resident of the country. It plays a pivotal role in availing tax benefits, preventing double taxation, and ensuring compliance with global tax standards.

These certificates serve as official documentation of an individual's tax residency status in Georgia and are often used for various purposes, including:

Cancellation of Tax Residency in another country: Individuals holding tax residency in multiple countries may use a tax residency certificate from Georgia to cancel their tax residency in another jurisdiction. This can help streamline tax obligations and prevent double taxation.
Proof of Non-Residency: For individuals seeking to prove to their home country that they are no longer tax residents, a tax residency certificate from Georgia can serve as evidence of their tax status. This is particularly useful for expatriates or individuals who have relocated to Georgia permanently or temporarily.

Eligibility Criteria for Obtaining Tax Residency Certificate in Georgia

Personal tax residency is determined by various criteria, including:

Physical Presence
Special Processes

Physical Presence

Individuals are considered tax residents if they spend at least 183 days within Georgia's borders during any rolling 12-month period. The 183-day rule applies to everyone, regardless of whether they enter Georgia with a tourist visa waiver or any other type of visa.

FAQ: Are travel days, arrival, and departure days included in the 183 days? Yes, they are counted as full days, even if the foreigner spends few hours in the country.

Special Processes

Some individuals can obtain tax residency via alternative methods that do not require the 183-day physical presence or any presence in the country. Georgia offers the High Net Worth Individual program, allowing individuals to secure a tax residency certificate without residing in the country.

Application Process

To obtain a Tax Residency Certificate, you need to submit an application to the Revenue Service Office. If you require assistance, contact us and we can help you in the application process free of charge.

How long it takes to get Tax Residency Certificate after application is submitted on RS.ge?

The processing time for obtaining a Tax Residency Certificate from the Georgian Revenue Service (RS) portal, can vary depending on the selected option and the current workload of the tax authorities. As of our experience since 2022, it's worth noting that processing times might extend beyond the stated timeframe due to various factors.

Free Option (Standard Processing):

- Estimated Time: 20 working days.

- This option typically involves a standard processing time of 20 working days from the date of application submission. However, delays may occur, and applicants should anticipate potential variations in processing times.

Express Option (1-Day Processing):

- Cost: 100 GEL.

- This expedited option offers a quicker processing time, with the Tax Residency Certificate being issued within one working day after the application submission. While this option provides a faster turnaround, applicants are required to pay a fee of 100 GEL for the expedited service.

It's important to consider that despite the availability of the express option, delays in processing may still occur, especially during peak periods or due to unforeseen circumstances. Therefore, applicants should remain prepared for the possibility of extended processing times, even when opting for the express service.

Applicants are also encouraged to check their application status on the RS website or reach out to the relevant authorities for updates if the processing time surpasses the expected duration.

Residency Certificate Renewal and Validity

Tax Residency Certificates in Georgia are issued on a calendar-year basis, requiring annual renewal to maintain their validity. A new TRC application is required for each calendar year, and individuals or entities must continuously fulfil the residency requirements to acquire or renew their certificate for each specific year.

Need Help Getting Your Tax Residency Certificate?

If you are considering applying for a Tax Residency Certificate in Georgia - whether as an individual or a small business owner - feel free to contact us.