Tax residency rules for remote workers in Batumi: do you owe local taxes after 183 days if working for a foreign company?
Based on 1 discussion with 2 participants · Last activity: 2 days ago
TL;DR
After 183 days in Georgia you lose Russian tax residency, so a Russian employer must withhold 30% income tax instead of 13%; Georgia itself may also tax income earned while physically working there, possibly before the 183-day mark — locals recommend checking with a tax lawyer for exact rules.
What the community said
One traveler notes that, according to some sources, Georgia doesn't require waiting 183 days — taxes may be due immediately since the work is physically performed in-country.
2 days ago
Another person clarifies that the 183-day rule refers to Russian tax residency specifically: to stop filing reports with the Russian tax service, you need to formally deregister. They recommend confirming details with specialized chats and lawyers.
2 days ago Russian Federal Tax Service
A third message adds that if you live in Georgia more than 183 days, your Russian employer must withhold 30% personal income tax for the Russian budget, since you become a non-resident for Russian tax purposes.
2 days ago 30% income tax