Will you need to file for the most recent reporting year in Georgia (country)? If the following is true, then the answer is probably “yes”. Did you:

  • Spend any time in Georgia in the last reporting year and receive any personal income, from any source that has not already had tax paid in full to the Georgian Revenue Service? Including any income not already taxed in Georgia throughout the course of normal monthly declarations?
  • Or have employment income (Foreign or Georgian) which was not taxed at source in Georgia?

You are responsible for ensuring that any income you had is declared and there are penalties for failing to do so. In this article, we outline the essential considerations to help you decide if you need to file, on what income you should file, and when the declaration must be submitted, as well as some other considerations.

By When Must I File?

Between January 1st and March 31st of the tax year following the reporting year.

Already know you need to file? Get Your appointment time below – Click here.

What is taxed:

  • Employment income on which your employer hasn’t already paid tax in Georgia. (This can include income from a foreign employer, even if you are working remotely for less than 183 days in Georgia, in a 12 month period.)
  • Rental income of properties you own in Georgia.
  • Foreign business income that is not exempt (which is more types of income than many expats think) and has not already been declared within a Georgian business.
  • Sales of certain types of capital items, where applicable.
  • Interest gains from private sources within Georgia (not including interest within Georgian banks or interest derived abroad).
  • Gambling/casino winnings, unless already taxed at source.
  • In some cases, income on gains from investments and trading.
  • Any other non-exempt personal or business income on which Georgian tax has not already been paid.

What is not taxed:

  • Salary which has already had Georgian tax withheld at source.
  • Business income that was already taxed in Georgia.
  • Personal remittance between personal bank accounts of friends and family that were not payments relating to an economic activity.
  • Most foreign royalty payments, interest, and passive dividends where no active work took place from Georgia to generate them.
  • In some cases, foreign income earned working while not physically present in Georgia. Your case for this is also stronger if it was already taxed elsewhere.
  • Income of those with a special status (such as diplomats, in some cases).
  • Foreign pensions and social security payments.
  • Any other income which is not tax liable in Georgia.
  • NOTE: Property Income on real estate and vehicles is taxed annually, but is due on a different declaration than the annual income tax return.

If you do not think you were a tax resident in the last reporting year, please see the additional info below for those who spent less than 183 days in Georgia in any given year.

Who doesn’t need to file?

Essentially, anyone who has zero tax liability in Georgia, or whose tax has been withheld at source in its entirety. For example:

  • Those who had no income during the tax year. Including those who lived off savings or pensions only, or were supported entirely by a spouse, parent, or a 3rd party.
  • Those who have already declared every part of their income to Georgia via their monthly business declarations and have nothing else to declare.
  • Those who have assessed that all of their undeclared income is not tax liable. For example, an author who lives off book royalties derived from a foreign source and has no other taxable income.
  • People whose only income is employment income from a Georgian employer, who has already withheld tax on the employee’s behalf.

If you are unsure if the income you have would need to be declared, contact us with as much detail as possible about the income in question and we’ll give you a quick verdict, if possible.

I spent less than 183 days in Georgia this year. Do I still need to file an annual return?

If you did not meet the 183 day requirement to become a Georgian tax resident this year, then it depends.

Firstly, tax residency is triggered on the day you hit the 183rd day in Georgia in ANY 12 month period, not just in a particular calendar/tax year. This means that you could potentially trigger tax residency even if you spend less than 183 days in Georgia in a single tax year. 

Example: 

  • Bob is present in Georgia from Oct 1st, 2019 to March 10th, 2020 (161 Days).
  • He is absent from Georgia until Sept 1st, 2020.
  • He is present again from Sept 1st to Sept 30th, 2020 (30 days).
  • Total days present in 2020 = 99.
  • Total days present in the 12 month period of Oct 1st, 2019 to Oct 1st, 2020 = 191.
  • Bob is considered a tax resident for all of 2020, but not 2019.

If you definitely have not triggered tax residency, that does not necessarily mean you won’t have any tax liability either. If you have been earning money (foreign or domestic) while living in Georgia, then that income may be liable for taxation, no matter how long you have been in the country. 

If you intend to leave Georgia or are a remote worker who only intends to be here temporarily, read our article on remote worker tax in Georgia to help you decide your next steps.

What if I already paid tax in another country?

If a double taxation avoidance agreement (DTA) exists between Georgia and the country in question, AND you are definitely not considered a tax resident of Georgia, then paying tax in the country where the agreement considers you a tax resident might be sufficient in some cases. But determining that requires further analysis of the specific DTA treaty.

If there is no DTA, or you are deemed a Georgian tax resident by the agreement, then you would be liable to pay tax on that income in Georgia, assuming that the work was performed from within the territory of Georgia. In some cases you may be able to claim tax relief or tax credits against the tax that you already paid abroad, equivalent to the value of the tax you pay in Georgia. It depends on the tax law of the country where you paid the tax.

Late Filing Charges

If you do not file by March 31st, you will pay a penalty of 50% of the tax owed, as well an additional 0.05% per day on the amount of tax owed (not including the 50% penalty fine) up until the day you pay.

The statute of limitations allows for back tax and penalties to apply retroactively for 3 years (up to 4 in certain cases) after the date when the tax became due. Interest would accrue on any tax not paid by 31st March, if a later audit discovers it was owed.

If you are not ready to file by March 31st, you can file a blank deferment before that date and then file your final declaration by June 30th. So long as you file by June 30th, you will only pay the 0.05% per day interest on your final tax bill, and pay no additional penalty.

Get Your Return Filed Professionally: Our Annual Filing Service

If you need help assessing what parts of your income would be liable to Georgian tax and need to be declared on your annual tax return, our tax advisers can help you decide.

Appointment booking is now open! See below.

Our Prices:

The final price depends on the month in which you book your filing to be completed and the number of total hours your filing will take.

*Filing Prices For 2021 To Be Announced Soon*

Annual Filing packages typically include:

  • A 60 minute consultation to assess your liability and what needs to be filed. (For consultations lasting less than 30 minutes, the additional 30 minutes will be credited towards your filing).
  • Filing service, charged hourly.

Consultations must be booked and paid for in advance.
A price estimate will be issued after the initial consultation.
The final price will be determined by the actual work done and may vary from the estimate.

NOTE: Payment of the final tax bill (we provide the total calculation) to the treasury, would be the responsibility of the client. The tax bill must be paid by March 31st, 2021, to avoid any interest being added to the final sum.

Book An Appointment – Fill The Form Below

Request Your Annual Filing Appointment Now.

Fill the form and we’ll get back to you with appointment times and prices.

We are mainly accepting online meetings. If you have green status with COVID-Pass we can sometimes arrange in-person meetings.


Filing Request Form



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Janar K
Janar K

Managing Partner at ExpatHub.GE. With more than 15 years experience in planning business tax structures in countries around the world, Janar is our top expert on watertight structures with the minimum tax leakage.