Health and medicine
Russian or other foreign pension while living in Georgia: what to do under Georgian law
Which country pays a foreign pension to someone living in Georgia, how to confirm being alive through a Georgian notary, how service periods are credited, and how the pension is taxed. The page covers the Georgia–Russia and Georgia–Azerbaijan pension agreements.
What to do
- Which country pays (Russia): the pension is governed by the law of the country of permanent residence (Agreement between Georgia and the Russian Federation on Pensions, Art. 2). On relocation, payment from the former country stops only if the new country's law grants a pension on the same terms (same Agreement, Art. 7). If the new country's law does not grant a pension on that basis, the former country continues to pay until the right arises under the new law (same Agreement, Art. 7). A Georgian state pension for a foreigner is granted only after 10 years of lawful permanent residence in Georgia (Law of Georgia on State Pension, Art. 1), so until then the former country keeps paying.
- Proof of being alive: a Georgian notary certifies that a citizen is alive (Law of Georgia on Notaries, Art. 38) and that they are present at a specific place (Law on Notaries, Art. 38). Foreigners are served on the same terms as citizens (Law on Notaries, Art. 54). Pension documents exchanged between Georgia and Russia are accepted without legalisation (Agreement with Russia, Art. 8). The form and frequency are set by the pension fund of the paying country.
- Service: for entitlement to a pension, service accrued in Georgia and Russia, and in the territory of the former USSR up to 31 December 1991, is counted (Agreement with Russia, Art. 6). The Georgia–Azerbaijan Pension Agreement also credits the service of both countries (Art. 4). A pension right acquired under an agreement is preserved even if the agreement is terminated (Agreement with Russia, Art. 13). With other countries, this applies only if there is a treaty; without one, the law of the pension country decides.
- Tax: a Georgian tax resident is a person present in the country for 183 days or more in any continuous 12-month period (Tax Code of Georgia, Art. 34). Income of a resident from a non-Georgian source, such as a foreign pension, is exempt from income tax (Tax Code of Georgia, Art. 82). A Georgian source is a pension paid by a Georgian tax resident (Tax Code of Georgia, Art. 104).
- Transfer of money and powers of attorney for receipt are governed by the rules of the fund and banks, not by Georgian law.
- Where to apply: a Georgian notary; the pension fund of the paying country; the Social Service Agency (Georgian state pension); the Revenue Service of Georgia.
- Evidence: passport; the fund's pension decision; documents confirming residence in Georgia.
- Pitfalls: assuming the Russian pension will necessarily stop after moving; promising a Georgian state pension right after moving; paying Georgian tax on a foreign pension; requiring apostille or legalisation for pension documents exchanged between Georgia and Russia.
Be sure to check
- which state pays under the agreement, and when payment continues after relocation
- notarial certification that the person is alive
- crediting of service: Soviet-era service until the end of 1991, and treaties
- a foreign pension of a Georgian tax resident is not subject to income tax
Provisions in force (texts in Georgian)
ნოტარიატის შესახებ
საქართველოს საგადასახადო კოდექსი
- მუხლი 82. გადასახადისაგან გათავისუფლება
- მუხლი 34. საქართველოს რეზიდენტი და არარეზიდენტი ფიზიკური პირები
- მუხლი 104. საქართველოში არსებული წყაროდან მიღებული შემოსავალი
- მუხლი 125. ორმაგი დაბეგვრის თავიდან აცილების შესახებ საერთაშორისო შეთანხმებების შესაბამისად არარეზიდენტის მიერ საგადასახადო შეღავათებით სარგებლობა
- მუხლი 134. არარეზიდენტის შემოსავლის დაბეგვრა გადახდის წყაროსთან