Georgia HNWI tax residency (high net worth)

Key requirements

Savings shown here reflect the USD 500,000 Georgia asset floor. Global wealth or income tests are separate. Many applicants first obtain a property or investment residence permit, then file for HNWI tax status.

• Income we use for estimatesNot set in data
• SavingsOften ~$500,000+
• Accepted income typesSavings only, Passive income, Pension, Remote salary, Freelance income
• Remote work allowedYes
• Local employment allowedYes
• Health insuranceNot flagged in model
• Criminal record checkNot flagged in model
• Accommodation proofNot flagged in model
• Bank accountUsually required
• Processing (rough)Often several weeks per annual certificate

Appraisals, bank letters, and residence permit timing should be coordinated before you assume you can skip the 183-day physical presence rule.

1. 1

   Pick your qualifying combination

   Match global wealth or income tests with the USD 500,000 Georgia asset rule and either a residence permit or prior-year Georgian-source income.

2. 2

   Secure immigration status if you need it

   If you lack Georgian-source income, obtain a valid residence permit through property, investment, work, or another lawful route before the tax application.

3. 3

   Document Georgia assets worth USD 500,000+

   Collect title deeds, bank statements, share records, or accredited valuations showing qualifying assets inside Georgia.

4. 4

   Document global wealth or income history

   Prepare proof of 3 million GEL worldwide assets or at least 200,000 GEL annual income for each of the last three years, with translations where offices require them.

5. 5

   If using Georgian income instead of a permit

   Show at least 25,000 GEL from Georgian sources in the tax year before you apply, such as rent, salary, or dividends with supporting tax and bank records.

6. 6

   Register with the Revenue Service

   Obtain or confirm your Georgian taxpayer identification number and gather passport and power-of-attorney papers if a representative files for you.

7. 7

   Submit the HNWI application

   File through the Revenue Service with the document set for your chosen combination. Keep copies of every upload and fee receipt.

8. 8

   Respond to Revenue Service requests

   Answer quickly if officers ask for updated valuations, source-of-funds proof, or clarification on Georgian ties.

9. 9

   Collect your tax residency certificate

   If approved, receive the bilingual certificate for the calendar year applied for. It is valid for that tax year, not indefinitely.

10. 10

    Renew every year and keep thresholds

    Reapply annually with fresh documents. Falling below USD 500,000 in Georgia assets or losing your residence basis can block renewal.

This is general information, not legal or tax advice. Georgian tax and immigration rules change. Confirm current HNWI criteria on rs.ge and with qualified Georgian tax counsel before you move assets or file.

Pathway last reviewed: 2026-06-15

Citizenship & nationality

HNWI tax residency is open in principle to foreign nationals who meet the Revenue Service tests. You still need lawful immigration status if you plan to live in Georgia, unless you qualify through Georgian-source income instead of a residence permit.

• •Tax Code Article 34 and Minister of Finance Order No. 60 set the HNWI rules. The certificate is issued for the calendar year you apply for, then renewed annually.
• •You must hold at least USD 500,000 in assets located in Georgia, such as real estate, bank balances, or shares.
• •You also need either 3 million GEL in worldwide assets or at least 200,000 GEL annual income for each of the last three years.
• •Finally, you need a valid Georgian residence permit, Georgian citizenship, or at least 25,000 GEL Georgian-source income in the prior tax year.
• •This route can exempt you from the usual 183-day physical presence rule for tax residency, but it is not a shortcut around immigration law.

Read rs.ge guidance and confirm your residence permit basis separately at Public Service Hall before you move large sums.

Best for

• •People planning to stay several years with a clear residence record
• •Anyone weighing tax context alongside lifestyle and logistics

Long-term path

• Permanent residence: No
• Citizenship: No

The certificate renews yearly if you still meet every threshold. It does not by itself grant permanent residence or citizenship, which follow different immigration timelines.

Practical difficulty

hard

Rough guide only. Your case depends on papers, timing, and rule changes.

Rated hard because tax and immigration steps overlap, asset valuations must stay current, and annual renewals need a full fresh file.