How to obtain a Georgian tax residency certificate through the taxpayer’s personal account

The Certificate of Tax Residency in Georgia confirms that an individual is recognized as a tax resident of Georgia for a specific calendar year. This document is often required by banks, foreign tax authorities, and for the application of double taxation agreements, as well as to confirm tax status to business partners.

Below is a step-by-step guide on how to submit an application through the Georgian taxpayer’s online portal.

Who is eligible for a certificate

The grounds for recognizing an individual as a tax resident are established by Article 34 of the Tax Code of Georgia.

As a general rule, a person is recognized as a tax resident if they have physically resided in Georgia for at least 183 days during any consecutive 12-month period.

Before submitting an application, it is recommended that you carefully review the legal requirements and possible exceptions, such as:

• periods of medical treatment outside Georgia;
• education outside Georgia;
• special cases provided for by law.

How to submit an application

Step 1. Log in to your taxpayer account

Log in to the Georgia Revenue Service’s online portal.

Once logged in, go to: Documentation → Statements.

Then select the application for a tax residency certificate.

Step 2. Fill out the application

The following information must be provided in the form:

• First and last name in Georgian. The full name must be entered exactly as it appears in Georgian government databases or in previously issued documents.
• Taxpayer identification number. Enter your Georgian personal ID number (ID Number).
• First and last name in Latin characters. Enter them as they appear in your foreign passport.
• Address. You must specify your residential or registered address.
• Year for which the certificate is required. Select the calendar year for which tax residency must be confirmed. For example: 2024, 2025, or another required period.
• Additional information. If necessary, you may provide explanations or additional details that may assist in the review of your application.

Step 3. Upload your documents

The following documents are typically attached to the application:

• a copy of your international passport;
• additional documents (if necessary).

If the tax authority requests additional supporting documents, you can submit them later through the Revenue Service messaging system.

Step 4. Select a processing time

Various processing options are available.

The standard processing time is 20 business days — free of charge.

Expedited processing options are also available for a government fee.

Costs and available processing times are subject to change, so the most up-to-date information is displayed at the time of application submission.

Payment for expedited processing

If you select the paid expedited option, you must pay the state fee.

In some cases, online payment via your personal account may not be available. In that case, payment should be made using the bank details provided in the Revenue Service system.

After payment, it is recommended that you save the payment confirmation.

How to check the status of your application

After submitting the application, you can track its status through your taxpayer account.

The Revenue Service may:

• approve the application;
• request additional documents;
• deny the issuance of a certificate if there are no grounds for recognizing you as a tax resident.

All notifications are sent through the Revenue Service’s internal messaging system.

How to obtain the certificate

Once your application is approved, the certificate will be available electronically in your taxpayer account.

You can:

• download it in PDF format;
• print it;
• submit it to foreign authorities or organizations as required.

Possible reasons for rejection

The tax authority evaluates not only the fact that an application has been submitted, but also the existence of legal grounds for recognizing an individual as a tax resident of Georgia.

In practice, additional questions may arise if:

• the required number of days spent in the country is not met;
• there are extended periods of absence;
• incomplete documents are submitted;
• there are inconsistencies in the information provided.

Therefore, before submitting the application, it is recommended to verify in advance that the conditions for obtaining tax residency are indeed met. Conclusion

Obtaining a Georgian tax residency certificate is done entirely online through the taxpayer’s personal account. To submit an application, you must fill out a form, attach a copy of your passport, select the year of residency confirmation, and submit the request for review.

Standard application review takes up to 20 business days and is free of charge; if necessary, you can opt for expedited processing for an additional fee.