High Net Worth Individual (HNWI) tax residency status

High Net Worth Individual (HNWI) tax residency status is a residence route in Georgia (Bijzondere fiscale status). 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.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Georgia

HNWI status (assets ≥GEL 3m or income ≥GEL 200k for 3 yrs + permit/property link): resident with no day count

Territorial for individuals: foreign income exempt

Residence certificate: Revenue Service certificate for HNWI status or 183 days in rolling 12 months

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Georgia on the interactive map →openen in database → →Officiële pagina ↗

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.

Categorie	Bijzondere fiscale status
Investering	—
Leges (gezin)	—
Inkomen / jr	CHF 59'000
Vermogen	CHF 888'000
Min. verblijf	0
PV	—
Staatsburgerschap	—
Werk	no
Komt in aanmerking	all
Belasting	Tax-resident certificate without day count; foreign dividends untaxed (territorial).
Stand	2026-10

Officiële pagina

openen in database →

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 Figures are simplified, indicative and may be out of date.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.