Georgia tax residency: the 183-day rule
You’re resident in Georgia for a whole tax year if you’ve actually stayed there for 183 days or more in any continuous 12 calendar months ending in that year. Any day you’re in Georgia counts, however short — and time abroad for treatment, leisure, a business trip or study counts as time in Georgia.
Georgia 183-day calculator
183 days or more in Georgia in any 12 months running into the tax year make you resident for that year. Any day you’re there counts, however short.
Georgia tax residency: 183 days in 12 months
Article 34 of the Tax Code of Georgia makes you a Georgian resident for the entire current tax year if you’ve actually stayed in Georgia for 183 days or more in any continuous 12-calendar-month period ending in that tax year. The tax year is the calendar year.
| At a glance | Georgia |
|---|---|
| The day test | 183 days or more of actual stay |
| Over | any continuous 12 calendar months ending in the tax year |
| Resident for | the whole tax year |
| A day counts if | you’re in Georgia, however short the stay |
What counts as time in Georgia
- Any day you’re there, however short the stay, is a day of actual stay.
- Time abroad for treatment, leisure, a business trip or education counts as time in Georgia.
- Not counted: time in Georgia for treatment or leisure; in transit between two other countries; as a diplomat or consular officer, or an international organisation’s employee, and their families.
- No carrying over: days that made you resident in one tax year aren’t counted again for the next.
Other ways to be resident
- Public service abroad: a natural person in a foreign country in Georgia’s public service is resident.
- High net worth individuals can be granted residency on conditions set by the Minister of Finance.
- A Georgian citizen resident nowhere can be deemed a Georgian resident on applying to the tax authority.
Worked example
You were in Georgia from 23 September to 31 December: 100 days. Arriving again on 1 March, you can stay until 21 May — your 182nd day in 12 months. On 22 May you’d reach 183, and be resident for the whole tax year.
Cyprus counts 183 days in its calendar year, or 60 with conditions: see Cyprus tax residency. Estonia counts 183 days in 12 months too, from the day you arrive: see Estonia tax residency. Other countries, side by side: 183-day rule by country.
How FlySee counts it
FlySee has no Georgia tracker built in; a tax tracker of your own counts the 183 days: Georgia, fewer than 183 days, any 12 months, any part of a day. Any 12 months are counted over 366 days, so a leap year’s are held — a day early, never late. The Tax Code also counts time abroad for treatment, leisure, a business trip or study as time in Georgia, and leaves out time in Georgia for treatment or leisure: add or leave out those days yourself.