Georgia has a special regime for High Net Worth Individuals (HNWI). According to the Tax Code of Georgia, high-income individuals can obtain a certificate of tax residency in Georgia without having to stay in the country for 183 days or more and meet other criteria traditionally used in determining tax residency (e.g. center of vital interests). For this purpose HNWI are persons who own assets in the amount of more than 3 000 000 GEL (approximately 975 000 USD) or whose annual income for the last 3 years was more than 200 000 GEL per year (approximately 65 000 USD).
Georgia: special regime for HNWI
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