Georgia uses at least 183 days in a continuous 12-calendar-month period ending in the tax year. Some time abroad can count, and special exclusions also apply.
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How this count works
Uses an exact rolling 12-calendar-month window. Recorded dates count; statutory exceptions and treaty outcomes are not calculated.
Georgian law can count some days spent abroad and exclude some days physically present. Untild location records cannot apply those exceptions or treaty outcomes.