Taxes in Georgia (Country) for American Retirees
Taxes in Georgia (Country)
When Georgia (Country) starts taxing you, how it treats a U.S. pension, and what the United States still expects from you regardless.
When you become tax resident
183 days or more in any continuous twelve-month period.
How your foreign pension is treated
Georgia taxes on a territorial basis. Income sourced outside Georgia, including foreign pensions, Social Security, dividends and interest, is generally not subject to Georgian income tax. This is one of the cleanest tax positions available anywhere in Europe.
Wealth tax
None.
Other taxes and reporting
Georgia has a small business status with a 1 percent turnover tax on qualifying activity up to a revenue cap, which is exceptional for anyone doing consulting work. Property taxes are very low. Foreigners may buy urban property freely, though agricultural land is restricted.
Remember the U.S. side
The United States taxes its citizens on worldwide income wherever they live. Moving does not end your filing obligation, and FBAR reporting is triggered by an aggregate of 10,000 dollars across foreign accounts at any moment in the year.
Taxes in Georgia (Country): common questions
When do I become tax resident in Georgia (Country)?
183 days or more in any continuous twelve-month period.
Will Georgia (Country) tax my U.S. pension?
Georgia taxes on a territorial basis. Income sourced outside Georgia, including foreign pensions, Social Security, dividends and interest, is generally not subject to Georgian income tax. This is one of the cleanest tax positions available anywhere in Europe.
Do I still file a U.S. return?
Yes. The United States taxes its citizens on worldwide income wherever they live, and moving does not end the obligation. You get an automatic extension to June 15, the Foreign Tax Credit usually prevents genuine double taxation, and FBAR is a separate filing triggered by an aggregate of 10,000 dollars across foreign accounts at any point in the year.
Verified Sep 7, 2026 Primary sources: mfa.gov.ge, sda.gov.ge, www.rs.ge
This resource is provided free by Federal Apostille as an educational tool. It is not legal, tax, immigration or financial advice, and no attorney-client relationship is created by using it. Immigration rules, income thresholds, fees and processing times change frequently and often without notice, and consulates apply them differently. Always confirm current requirements with the official government source and the specific consulate that has jurisdiction over your U.S. state of residence before you act. Every figure on this site carries the date we last verified it and a link to the primary source.
