Who is an income taxpayer? Income taxpayer is: Resident natural person or the person who is actually in the territory of Georgia for 183 days or more within any continuous 12 calendar months; Resident natural person or the person who is actually in the territory of Georgia for 183 days or more within any continuous 12 calendar months; Non-resident natural person, receiving income from the source of payment in Georgia. What is the taxable income for a resident natural person?