Tax residency

Georgia tax presence record

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.

Check your own dates: Georgia tax presence record calculator →

Summary

Recorded component
183-day component · qualifying absences require review
Window
Last 12 months
What the tool measures
Presence evidence

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.

Who it applies to

People reviewing Georgian presence across visits and any qualifying periods abroad.

The rule

Georgian law can count some days spent abroad and exclude some days physically present. Untild location records cannot apply those exceptions or treaty outcomes.

Counting the days

Uses an exact rolling 12-calendar-month window. Recorded dates count; statutory exceptions and treaty outcomes are not calculated.

  1. Choose the date through which you want to count, then add your recorded visits.
  2. Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
  3. Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
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Examples

These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.

Example 1 — one recorded visit

  • to · Georgia

Recorded result: 10 days

Example 2 — overlapping records

  • to · Georgia
  • to · Georgia

Recorded result: 15 days

Example 3 — two visits with a gap

  • to · Georgia
  • to · Georgia

Recorded result: 16 days

Exceptions & edge cases

Georgian law can count some days spent abroad and exclude some days physically present. Untild location records cannot apply those exceptions or treaty outcomes.

Use the official reference for the full conditions and any changes since the source review date shown on this page.

Common misconceptions

“A tracker target is a legal residency test.”

This page records presence as evidence. The tracker target does not create a statutory minimum or decide domicile.

“A new calendar year resets this counter.”

This is a rolling window. Dates leave the window as time moves forward.

Frequently asked questions

What does this rule count?

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.

Which counting window does this tool use?

Last 12 months. Uses an exact rolling 12-calendar-month window. Recorded dates count; statutory exceptions and treaty outcomes are not calculated.

What else should I check before relying on the total?

Georgian law can count some days spent abroad and exclude some days physically present. Untild location records cannot apply those exceptions or treaty outcomes.

Where can I read the official requirements?

Read Tax Code of Georgia, Article 34 ↗. The source was last reviewed on .

Keep this count with your travel history.

Follow your recorded days and selected reminders in Untild, alongside your other travel counters.

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Sources

Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.

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