Georgia (the Country): the 183-Day Tax Residency Rule
Spend 183 or more days in Georgia (the country, not the US state) across any continuous 12-month period ending in the tax year and you become a Georgian tax resident. Here is exactly how the count works.
Last verified: July 2026
In short: you become a tax resident of Georgia (the country) if you are actually present there for 183 or more days in any continuous 12-month period that ends in the tax year. The tax year is the calendar year, but the counting window is not fixed to it. A few categories of days, such as pure transit or time spent only for treatment or rest, are excluded from the count.
- Threshold
- 183 days or more
- Counting window
- Any continuous 12 months ending in the tax year
- A day counts if
- You are actually present
- Excluded days
- Transit, treatment or rest, diplomatic status
- Tax year
- Calendar year
- Legal basis
- Tax Code of Georgia, Article 34
The rule
Georgia treats you as a tax resident for the whole tax year if you actually stayed in the territory of Georgia for 183 or more days in any continuous 12-calendar-month period ending in that tax year. Two points decide most real cases:
- The window is a rolling 12 months. The 183 days are measured across any continuous 12-month period ending in the tax year, not strictly 1 January to 31 December. Two stays in different calendar years can combine inside one window.
- Presence is what counts. Days you are actually present in Georgia count. A short list of days is excluded, including time spent purely in transit, time spent only for medical treatment or rest, and days held with diplomatic or consular status.
How to count it
- List every Georgia trip with arrival and departure dates.
- Count each day you were actually present, leaving out excluded days such as pure transit or time only for treatment or rest.
- Total the days inside a single continuous 12-month window, then slide that window across your travel history.
- If any 12-month window ending in the tax year reaches 183 days, you are a Georgian tax resident for that year.
Example. 100 days in Georgia from October to December, then 90 more from February to April.
No single calendar year hits 183. But both stays sit in the same rolling window (October to the following October) and total 190 days, so the test is met for the tax year that window ends in.
Beyond the day count
The 183-day count is the main test for individuals, and Georgia applies it automatically once you cross the line. Remember that the excluded categories reduce your countable days, so pure transit stops and time spent solely for treatment or rest do not push you toward residency. And if another country also claims you as resident, a double-tax treaty decides the tie through rules such as permanent home and centre of vital interests. Georgia also offers a separate high-net-worth individual residency route that does not rely on the day count, but that is a distinct programme with its own conditions.
Official source: Article 34 (Resident, Non-resident) of the Tax Code of Georgia, on Georgia's official Legislative Herald (matsne.gov.ge). Select the current consolidated version for the final wording.
AtlasDays tracks Georgia's 183-day rule automatically
Log your trips once. AtlasDays counts every continuous 12-month window for you, privately on your iPhone, and warns you before you reach 183 days in Georgia.
Get AtlasDays on the App StoreFAQ
How many days can you stay in Georgia (the country) without becoming a tax resident?
Fewer than 183 days in any continuous 12-month period ending in the tax year. Reach 183 and the day-count test is met for that year.
Is the 183-day rule based on the calendar year?
Georgia's tax year is the calendar year, but the 183 days are counted across any continuous 12-month window ending in that year, so a stay split across two years can still cross the line.
Do all days in Georgia count?
Most do. The Tax Code excludes days spent purely in transit, days only for treatment or rest, and days held with diplomatic or consular status.