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

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).

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

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

Is cryptocurrency taxed in Georgia?

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.

Does Georgia have inheritance tax?

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

How many double tax treaties does Georgia have?

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

The Vaults — Real Asset Allocation — Aurum | Aurum — Georgian Tax Residency & Wealth Management

The assets

Institutional real assets. Yields Western markets have stopped delivering.

Aurum offers two routes to Georgian asset allocation: conventional instruments (bank deposits, government bonds, and direct real estate structures) and protocol-governed tokenized positions. Both routes qualify for the same Georgian tax treatment. Tokenization is an available upgrade — not a requirement.

Every position is independently auditable, fully reportable under CRS, and exits cleanly with no lock-in penalties. Projected yields are based on independently verified TBC Capital research.

Conventional Route

Conventional · Available

Available

Georgian Government Bonds

Sovereign-grade. GEL or USD-denominated. Fully qualifying Georgian asset.

Georgian government bonds (treasury bills and notes issued by the Ministry of Finance) are denominated in GEL and USD, carry sovereign credit, and are listed on the Georgian Stock Exchange. They qualify as Georgian assets under the HNWI residency criteria — meaning a bond position can contribute toward the $500,000 Georgian asset requirement. Custody through TBC Bank or Bank of Georgia. No tokenization required.

IssuerMinistry of Finance of Georgia

DenominationsGEL · USD

CustodyTBC Bank or Bank of Georgia

HNWI qualifying assetYes

Min. positionUSD 25,000

Conventional · Available

Available

Georgian Bank Deposits

LSE-listed banks. USD, EUR, GEL. Capital controls never imposed.

Fixed-term and notice deposits held directly at TBC Bank (TBCG.L) or Bank of Georgia (BGEO.L) — the only two emerging-market commercial banks on the London Stock Exchange. Basel III compliant. Big Four audited. Full SWIFT. English-language private banking with dedicated relationship managers. No tokenization. No protocol overhead. Deposits qualify as Georgian assets under the HNWI criteria.

BanksTBC Bank · Bank of Georgia

CurrenciesUSD · EUR · GEL

Account typePrivate banking · fixed term

HNWI qualifying assetYes

Min. positionUSD 50,000

Conventional · Available

Available

Georgian Real Estate — Direct Ownership

SPV-structured. Georgian LLC title. No on-chain requirement.

Direct ownership of Georgian commercial or residential real estate through a Georgian LLC or JSC structure. Legal title registered through the National Agency of Public Registry — conventional, not on-chain. Tbilisi CBD commercial property yields 7–12% APY independently verified by TBC Capital research. Aurum structures the SPV, handles the legal title registration, and manages the banking relationship. Tokenized title is available as an optional upgrade; it is not the default.

StructureGeorgian LLC / JSC SPV

TitleNational Agency of Public Registry

Optional upgradeL3RS-1 on-chain title

Target yield7–12% APY (TBC Capital)

HNWI qualifying assetYes

Min. positionUSD 100,000

Tokenized Route — Live

Commercial real estate

LIVE

Tbilisi CBD — Tokenized Vault

Grade-A commercial property in Tbilisi's central business district. Triple-net lease structure with a creditworthy anchor tenant. Full title on-chain via L3RS-1. SPV-isolated structure with institutional MPC custody. Early vaults target 7–10% APY to prioritise yield stability over maximum return. The full platform range is 7–12%. Projected yields are based on TBC Capital Commercial Real Estate Research (2024) and are not guaranteed.

Target sizeUSD 3M – 6M

Target yield7–10% APY

StructureSPV · triple-net lease

TitleOn-chain · L3RS-1 protocol

CustodyInstitutional MPC

Min. positionUSD 25,000

Digital assets

LIVE

Crypto & digital asset custody

Fully segregated MPC custody for Bitcoin, Ethereum, and qualifying digital assets under Georgian tax law. 0% capital gains tax on disposal per Ministry of Finance Decision N201. Staking available for qualifying proof-of-stake assets. Full NBG regulatory framework compliance.

CGT on disposal0% Georgian law

CustodyMPC fully segregated

StakingQualifying assets

ComplianceNBG framework · MoF Decision N201

Min. positionUSD 25,000

Expansion Pipeline

Each vault follows the same L3RS-1 compliance protocol and SPV-isolation structure as the live platform. Timelines are indicative and subject to regulatory and market conditions.

Precious metals

Q3 2026

Gold & precious metals vault

Import / export tax0% Georgian law

CustodyInstitutional MPC

ProvenanceOn-chain immutable

LiquiditySecondary market

Private credit

Q3 2026

Georgian corporate credit notes

Target yield10–14% APY

InstrumentsSenior secured notes

CurrencyUSD / EUR / GEL

Yield sourceTBC Capital research 2024

Art & collectibles

Q4 2026

Fine art, watches & collectibles

Import tax0% qualifying items

ProvenanceOn-chain

FractionalisationAvailable

Title transferRegulated · instant

Logistics & industrial

2027

Silk Road logistics vault

Target yield9–13% APY

Asset typeWarehouse / logistics

LocationPoti FEZ corridor

LeaseLong-term covenant

The compliance layer

Every position governed by the L3RS-1 regulated asset standard.

L3RS-1 is an open standard governed by the L3RS Foundation (l3rs.foundation) — an independent, vendor-neutral body. T3RRA is the first certified commercial deployment. Aurum's vault instruments are issued on T3RRA's certified infrastructure. L3RS-1 defines eleven formal protocol invariants covering the full asset lifecycle — identity binding, pre-settlement compliance verification, transaction threshold enforcement, cross-chain integrity, and governance override. Compliance is not advised. It is enforced.

Production track record

6-year

Verified deployments

NBG ratification

Pathway active

Public release

Feb 2026

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