High Net Worth Individual (HNWI) tax residency status
High Net Worth Individual (HNWI) tax residency status is a residence route in Georgia (Ειδικό φορολογικό καθεστώς). Tax status (not a visa): assets ≥GEL 3m or income ≥GEL 200k in each of last 3 yrs, plus Georgian residence permit/citizenship, or property ≥GEL 500k, or GE-source income ≥GEL 25k/yr. Gives tax residency without 183 days.
Special tax regimes for new residents →Requirements at a glance
You need an annual income of about CHF 59'000. There is no minimum stay to keep the permit.
How holders are taxed
Tax-resident certificate without day count; foreign dividends untaxed (territorial).
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Κατηγορία | Ειδικό φορολογικό καθεστώς |
|---|---|
| Επένδυση | — |
| Τέλη (οικογένεια) | — |
| Εισόδημα / έτος | CHF 59'000 |
| Περιουσία | CHF 888'000 |
| Ελάχ. διαμονή | 0 |
| Μόνιμη διαμονή | — |
| Ιθαγένεια | — |
| Εργασία | no |
| Δικαιούχοι | all |
| Φόρος | Tax-resident certificate without day count; foreign dividends untaxed (territorial). |
| Στοιχεία | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.