Legal & Tax

Tax & Legal Regulations in Georgia

1. Property Tax Framework

Real estate property tax rules depend on global income thresholds and legal entity structures under Georgian tax code.

2. Tax Residency & HNWI Rules

Tax residency in Georgia can be established via physical presence (183 days) or via the High-Net-Worth Individual (HNWI) program based on verified financial criteria under statutory guidelines.

3. Double Taxation Treaties

Georgia maintains bilateral Double Taxation Treaties (DTT) with multiple partner nations to prevent double taxation on cross-border income.