Obtaining a Georgian tax residency certificate: what to do under Georgian law

What to do

1. Criterion: the certificate confirms tax residency under the Tax Code — 183+ days in Georgia in any continuous 12-month period ending in the tax year (Tax Code Art. 34); status is determined separately for each tax period (Tax Code Art. 34); an individual’s tax period is the calendar year (Tax Code Art. 135). Request it for the year in which the test was met.
2. Counting before applying: a partial day in Georgia counts as a full day of presence (Tax Code Art. 34); trips abroad specifically for medical treatment, rest, a business trip or study count as days in Georgia (Tax Code Art. 34); transit through Georgia and days in Georgia for medical treatment or rest do not count (Tax Code Art. 34). Attach the Ministry of Internal Affairs border-crossing statement and documents confirming the purpose of the trips abroad.
3. If there are no 183 days: outside the day-count test, a person with significant property may be assigned residency under the procedure set by the Minister of Finance (Tax Code Art. 34).
4. Why the certificate matters: a ratified treaty that has entered into force takes precedence over the Tax Code (Tax Code Art. 2); the procedure for applying treaty benefits is set by order of the Minister of Finance (Tax Code Art. 125). Check that the treaty with the other country is in force; a treaty resident is a person taxable in a state by reason of domicile or residence (example — the Georgia–Germany treaty) (Georgia–Germany Double Taxation Avoidance Agreement, Art. 4); in case of dual residence — permanent home first, then centre of vital interests (Georgia–Germany Double Taxation Avoidance Agreement, Art. 4). The country of citizenship applies its own criteria.
5. Refusal: a tax authority’s refusal is appealed within 30 days of its delivery (Tax Code Art. 299); the dispute goes to the Revenue Service, then to the Dispute Council under the Ministry of Finance; court is available at any stage (Tax Code Art. 297) — with a recount of days and evidence.
6. Where to apply: Revenue Service (rs.ge) — certificate; Ministry of Internal Affairs — border-crossing statement; appeal — Revenue Service → Dispute Council or court.
7. Evidence: Ministry of Internal Affairs border-crossing statement, tickets, certificates for treatment, study or business trips, housing rental agreement.
8. Pitfalls: applying for a certificate for a year in which the 183 days have not yet been reached; counting rest in Georgia and transit as days of presence; not counting trips abroad for rest or treatment; assuming the certificate alone exempts you from tax in another country; invoking a treaty that has not entered into force; confusing tax residency with a residence permit.

Be sure to check

• the certificate confirms tax residency under the Tax Code — 183 days in any continuous 12-month period; it is issued for a specific tax year
• which days count: a partial day counts as a full day; trips abroad for treatment, rest, business or study count; transit and rest or treatment in Georgia do not
• a double taxation avoidance treaty takes precedence over the Tax Code only once it has entered into force; the procedure for benefits is set by order of the Minister of Finance
• in case of dual residence — the treaty’s conflict rules (permanent home, centre of vital interests)
• a refusal is appealed within 30 days; the dispute has two stages