How to Obtain a Georgian Tax Residency Certificate

To obtain a Georgian tax residency certificate, confirm you meet one of the residency tests under the Tax Code, then submit Form N4 (“Application for Certificate of Residence”) with supporting documents to the Revenue Service of Georgia through its electronic portal at rs.ge. The procedure is governed by Decree No. 633 of the Minister of Finance of Georgia, dated December 28, 2011, and the Revenue Service has up to 30 calendar days to issue a decision.¹

Confirm You Qualify as a Tax Resident

The 183-Day Rule

Under Article 34 of the Tax Code of Georgia, you qualify as a tax resident if you spend 183 days or more in the country during any rolling 12-month period that ends in the relevant tax year.² Any portion of a day inside Georgian borders counts as a full day.

Short trips abroad for medical treatment, leisure, business, or education still count toward your 183-day total, so a two-week holiday in Turkey does not reset your count.² The reverse does not help you: if you are merely visiting Georgia for medical treatment or leisure without otherwise living there, that time does not count.

The High Net Worth Pathway

If you cannot meet the 183-day test, a separate route exists under Joint Order No. 991–No. 250 of the Minister of Finance and Minister of Justice.² You must meet one of two financial thresholds:

Net assets exceeding 3 million GEL, supported by bank statements, property valuations, or audited financial reports; or
Annual income exceeding 200,000 GEL in each of the previous three tax years.

The financial test alone is not enough. You must also hold a valid Georgian residence permit and show at least 25,000 GEL per year in Georgian-source income, whether from local business, rental properties, or interest from Georgian financial institutions.²

Companies

A legal entity qualifies as a Georgian tax resident if it is either registered in Georgia or has its place of management there. Either condition is sufficient. The application procedure mirrors the individual process, but supporting documents focus on registration records and management structure rather than passport stamps or personal wealth.

Gather the Required Documents

The standard application form is Form N4, “Application for Certificate of Residence.” On the form, you specify the tax year for which you are claiming residency and the foreign country where you intend to present the certificate. Make sure your supporting documents match the exact period on the form.

You will need:

Scans of every passport page, with entry and exit stamps clearly visible. These stamps are how the Revenue Service verifies your 183-day count.
Your Taxpayer Identification Number (TIN), the identifier for all dealings with the Revenue Service. If you do not already have one, register before submitting the residency application.³
For high net worth applicants, bank certificates, property deeds, or income statements proving you meet the 3 million GEL or 200,000 GEL threshold, plus proof of at least 25,000 GEL in Georgian-source income.

Foreign-language documents must be submitted with authenticated translations into Georgian.¹ One useful detail: certificates of residence issued by foreign tax authorities and submitted as supporting evidence do not require an apostille or legalization.

File the Application and Pay Any Expediting Fee

Submit through the Revenue Service’s electronic portal at rs.ge. After logging in, open the applications module, attach your documents, and submit the completed Form N4. If you do not have a portal account, you can file in person at a Revenue Service center and receive a receipt confirming submission.

Standard processing carries no government fee. Expedited service is available: roughly 50 GEL for a five-business-day turnaround, and 100 GEL for next-business-day service.

What Happens After You Submit

Under Decree No. 633, the Revenue Service has up to 30 calendar days from submission to issue a decision or request corrections.¹ If the file contains errors, the authority sets a deadline of up to 30 additional calendar days for corrections.

During review, officers verify passport stamps and cross-reference your financial declarations against their records. If they need more information, they send a notification through the portal’s correspondence module. Check these notifications regularly to avoid unnecessary delays. Once approved, the certificate is available for download from your personal dashboard in digital format.

Validity, Renewal, and One Certificate per Country

A certificate covers a specific tax year, which in Georgia runs from January 1 through December 31, and remains valid for the period defined by the relevant double taxation treaty for which it was issued.¹

Residency is not permanent. You must independently qualify in each calendar year. If you relied on the 183-day rule in 2025 but spent only 120 days in Georgia during 2026, you are not a tax resident for 2026 and cannot obtain a certificate for that year. The Revenue Service does not issue certificates automatically; you must actively request one each time you need to prove your status.

Each certificate is issued for a specific tax year and a specific treaty partner country. A certificate issued for the German tax authority will not satisfy the French tax authority. If you plan to claim treaty benefits in several jurisdictions, file a separate Form N4 for each one.

1
Revenue Service of Georgia. N633 Decree of the Minister of Finance of Georgia
2
Organisation for Economic Co-operation and Development. Georgia Information on Residency for Tax Purposes
3
Organisation for Economic Co-operation and Development. Information on Tax Identification Numbers