Georgia day-count rules

Spending time in Georgia? The rules below can affect tax residency and visa and travel limits. This page brings Georgia’s day-count rules together in one place — each explained in plain English, with links to the official sources.

Georgia (Country) — 183-Day Tax ResidencyGeorgia (the country) 183-day tax residency rule explained: 183 or more days in any continuous 12-month period makes you resident for the whole tax year. Tax Code Art. 34.≥183 days / any 12 months

Georgia — Visa-Free Stay (365 Days per Entry)Citizens of around 94 countries can stay in Georgia visa-free for one full year per entry (Ordinance No 255). Leaving and re-entering starts a fresh year in practice — there is no Schengen-style rolling cap, but 183 days makes you tax resident.365 days / entry