Question 1

How many days do I need to spend in Georgia for HNWI tax residency?

Accepted Answer

Zero days. The Georgian HNWI programme under Ministry of Finance Decree #60 has no minimum physical presence requirement. Qualification is based entirely on your asset position (USD 500K in Georgian assets + GEL 3M global wealth).

Question 2

What is the tax rate on foreign income for Georgian HNWI residents?

Accepted Answer

0%. Georgia operates a territorial tax system. Foreign-source income is not taxed for Georgian tax residents, including HNWI programme participants.

Question 3

Is cryptocurrency taxed in Georgia?

Accepted Answer

No. Personal cryptocurrency gains are not subject to capital gains tax in Georgia under Ministry of Finance Decision N201 (June 2019). There is also no VAT on crypto sales for individuals.

Question 4

Does Georgia have inheritance tax?

Accepted Answer

No. Georgia has no inheritance tax, no estate tax, and no gift tax. Assets pass to heirs without tax erosion.

Question 5

How many double tax treaties does Georgia have?

Accepted Answer

Georgia has 58 double tax treaties with major economies including the UK, Germany, France, UAE, Singapore, and most EU member states.

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