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Tax-efficient Caucasus hub with 1% business tax, visa-free access for ~95 countries, and clear path to residency and citizenship.
Georgia is a sovereign nation in the South Caucasus region, located at the intersection of Europe and Asia, bordered by Russia, Turkey, Armenia, and Azerbaijan. With a population of approximately 3.7 million and capital in Tbilisi, Georgia has become a notable destination for digital nomads, remote workers, and entrepreneurs seeking favorable tax treatment, accessible visas, and affordable living. The country's territorial tax system can exempt residents from taxation on qualifying foreign-source income, offers a 1% tax regime for certain small businesses, and has specific treatment for cryptocurrency gains under current rules. Combined with visa-free entry for citizens of ~95 countries, a Nomad Residence Permit, and residency pathways toward permanent residency and citizenship, Georgia appeals to location-independent professionals globally. Recent economic growth, digital infrastructure development, and business-friendly regulations position Georgia as an emerging hub for IT, fintech, and blockchain sectors. The country maintains generally good political stability and is a member of the World Trade Organization, though regional geopolitical tensions merit awareness.
Эффективный подоходный налог
20% при $100 тыс. в годКорпоративный налог
15% стандартная ставкаНДС
18% стандартная ставкаНалоговое резидентство
183 days в год для квалификацииВизовые маршруты
6 документированные путиГражданство
10 years проживания требуетсяTerritorial taxation system with 20% standard rate on employment income, 1% small business regime, 0% crypto gains, and exemption on foreign-source income for residents.
Digital nomad
Employment
Investment
Investment
Digital nomad
Student
Выводы основаны на имеющихся в профиле данных о маршрутах резидентства, налогах и политике.
At ₾100,000 of taxable income, the stored brackets produce an estimated 20% effective personal income-tax rate.
Tax module and calculated brackets · высокий уверенностьThe profile documents 6 relocation routes. Compare income, capital, work rights and processing time before selecting one.
Visa module · высокий уверенностьThe recorded minimum-stay baseline is 183 days; individual routes and tax-residency rules may impose different conditions.
Residency module · высокий уверенностьA permanent-residency route is recorded, but its qualifying period and route conditions still apply.
Residency module · высокий уверенностьWork Permit Requirement Now Mandatory (March 1, 2026) — Georgia implemented a formal work permit requirement for foreign nationals seeking employment or self-employment effective March 1, 2026. All foreign workers now require Ministry of Labor approval before commencing work, including remote employees working for Georgian companies. Employers must apply to the Ministry of Labor; self-employed individuals apply directly. Processing takes 30 days with maximum fee of 500 GEL ($185 USD). Transition period until January 1, 2027 for those previously re...
Dated profile alert · высокий уверенностьПравила здесь изменились достаточно недавно, поэтому старые руководства неверны. Каждый пункт ссылается на источник, из которого он взят.
Georgia implemented a formal work permit requirement for foreign nationals seeking employment or self-employment effective March 1, 2026. All foreign workers now require Ministry of Labor approval before commencing work, including remote employees working for Georgian companies. Employers must apply to the Ministry of Labor; self-employed individuals apply directly. Processing takes 30 days with maximum fee of 500 GEL ($185 USD). Transition period until January 1, 2027 for those previously re...
Minimum property investment threshold for property-based residency scheduled to increase from $100,000 USD to $150,000 USD effective March 2026. Additionally, Investment Residence Permit minimum threshold increases to $150,000 USD from current $100,000 USD. Applicants considering property-based routes should account for higher capital requirements post-March 2026.
Georgia's digital nomad visa ('Remotely from Georgia') typically processes within 10 working days when applications are complete, with decisions sometimes received within 2 weeks. Applicants should allow up to 2-3 weeks for safety and plan accordingly. Visa is free of charge but applicants must demonstrate sufficient funds for living expenses and arrange health insurance beforehand.
In many cases, yes. If you remain a non-resident (under 183 days in any rolling 12-month period), Georgian income tax may not apply to your foreign remote-work income. Once you exceed 183 days, you may become a tax resident and must file taxes on worldwide income; under Georgia's territorial system, qualifying foreign-source income may still be exempt. Outcomes depend on income type, source characterization, and treaty position, so professional advice is recommended.
Georgia's 183-day rule means that if you spend 183 or more days in Georgia during any consecutive 12-month rolling period, you become a tax resident. Tax residency triggers the requirement to file tax returns on worldwide income but also grants access to Georgia's double taxation treaty network (55+ countries), allowing you to avoid dual taxation. The 12-month period is rolling, not calendar-based, so the threshold can be met at any time during the year. Both arrival and departure days count as full days, making the calculation important to track if maintaining non-resident status is a goal.
Yes, both can be achievable. Permanent residency is generally available after 6 years of continuous legal residency (via work, investment, or nomad residence permits). Citizenship is generally available after 10 years of continuous legal residency, subject to Georgian language proficiency and a history/law knowledge test. Only time on qualifying residence permits typically counts; time on study permits or receiving medical care does not count. Dual citizenship may be permitted, and no formal citizenship-by-investment fast-track exists.
Georgia's cost of living is generally lower than many Western markets. In Tbilisi, apartment rental often ranges from $250-600 USD monthly for decent quality. A meal at a casual restaurant can cost $3-8 USD. Utilities for a one-bedroom apartment are often $30-50 USD monthly, and fast internet is often $10-20 USD. Outside the capital, costs may be lower. Affordability is relative to earnings and often benefits those with foreign-source income more than local earners. A rough planning budget is $500-1,000 USD monthly in the capital, depending on lifestyle and housing choice.
Small Business Status is a tax regime for Individual Entrepreneurs that provides a 1% tax rate on gross annual turnover (instead of 20% on net profit). To qualify, you must register as an Individual Entrepreneur, maintain annual revenue under 500,000 GEL ($180,000 USD), and conduct business in approved categories (IT, design, consulting, marketing, coaching, etc.). Excluded activities include financial services, legal services, gambling, and certain advisory roles. Application is simple and approval typically occurs within days. The 1% rate applies to gross monthly turnover—no complex accounting required. If you exceed the revenue threshold for two consecutive years, you lose SBS status and revert to 20% standard taxation.
No. Georgia provides exceptional treatment: income from buying, selling, and exchanging cryptocurrencies is classified as non-Georgian source income and therefore exempt from personal income tax (0% rate applies). This exemption applies to both residents and non-residents earning crypto gains. There is no minimum holding period required for the exemption. However, corporate entities earning crypto income are subject to the standard 15% corporate income tax on distributed profits, though the Estonian-style system allows deferral of tax on reinvested earnings. VAT is not charged on crypto-to-fiat or crypto-to-crypto exchanges.
Tax residency and legal residency are separate statuses with different consequences. Tax residency is determined by physical presence (183 days in a rolling 12-month period) and triggers filing requirements on worldwide income, though foreign-source income remains untaxed. Legal residency is a formal immigration status (residence permit) issued by the Public Service Development Agency, valid for 6-12 months initially, and renewable. You can hold legal residency without tax residency (e.g., a foreigner on a work permit for less than 183 days), or tax residency without legal residency (e.g., staying visa-free under the 1-year allowance for 183+ days). Both statuses offer different benefits—tax residency provides treaty access, while legal residency provides formal immigration security.
The High-Net-Worth Individual (HNWI) program allows individuals with substantial assets to achieve tax residency immediately without meeting the 183-day physical presence requirement. Eligibility requires meeting one of four combinations of criteria: (1) owning 3+ million GEL in assets, OR earning 200,000+ GEL annually for three consecutive years; (2) holding Georgian legal residency, being Georgian national, OR receiving 25,000+ GEL Georgian-source income in the previous calendar year (note: previous year income now required); and (3) owning 500,000+ USD in assets located in Georgia. This program is designed for wealthy individuals who want tax residency benefits without relocating full-time. Annual reapplication with updated financial documentation is required.
Yes, health insurance is mandatory for the digital nomad visa. Your policy must cover the entire duration of your intended stay and include COVID-19 coverage. This is one of the official requirements and must be documented in your application. The visa application itself is free, but you must arrange insurance before applying. Insurance policies appropriate for Georgia typically cost $20-50 USD monthly depending on coverage level and provider.
After one year, your digital nomad visa expires and you must either renew it annually (if still eligible), transition to another visa category (work permit, property-based, investment permit), or leave Georgia. The digital nomad visa can theoretically be renewed annually as long as you continue to meet the income or savings requirement ($2,000 monthly or $24,000 annual savings). Alternatively, many digital nomads transition to Individual Entrepreneur status with Small Business Status, which provides indefinite stay through business residency permits (renewable up to 11 years) and the attractive 1% tax rate.
Yes, family members can be included on the digital nomad visa at no additional cost. Your spouse, children, and dependents can be added to your application, and they receive visas valid for the same duration as your primary visa. They do not need to demonstrate separate income or meet independent requirements—they are covered under your application. This makes Georgia particularly family-friendly for location-independent households.
Каждый маршрут ниже составлен на основе правил, записанных в этом профиле. Откройте карточку, чтобы увидеть требования, сборы и список документов.
Residence permit for remote IT professionals, freelancers, and entrepreneurs earning foreign income. Requires 2+ years of IT experience, minimum $25,000/year income, and 183 days/year physical presence. 3-year permit with path to permanent residency.
Renewal application submitted to Public Service Development Agency. Must demonstrate continued remote work and income.
Residence card issuance fee 60-150 GEL depending on processing speed.
Tax residency triggered at 183+ days. Foreign income exempt under territorial taxation. Treaty benefits accessible with tax residency certificate.
Replaced the 'Remotely from Georgia' program (Sept 2025). Available to citizens of ~95 countries including USA, Canada, EU, Australia, Japan, South Korea. Requires minimum 183 days/year physical presence. Time on this permit counts toward permanent residency (6 years) and citizenship (10 years). Spouse, children, and dependents can be included at no additional cost.
Residence permit for foreign nationals employed by Georgian companies or operating businesses in Georgia. Valid 6-12 months initially, renewable up to 11 years. Requires work permit as of March 1, 2026.
Application submitted 40 days before expiration. Can renew multiple times. Extensions possible for up to 11 years total.
Work permit application to Ministry of Labor: up to 500 GEL. Expedited processing available at higher cost.
Eligible for tax residency if 183+ days present. Access to treaty benefits with tax residency certificate.
Work permit requirement effective March 1, 2026. Previously not required but now mandatory for employment. Employer role in application essential. Employers must register foreign workers through Ministry of Labor electronic portal. Initial permit valid 6-12 months, renewable. After 6 years continuous legal residency, eligible for permanent residency.
Residence permit for property owners in Georgia. Allows residency for up to 12 months renewable annually based on property ownership above minimum threshold.
Annual renewal of residence permit. Property must be maintained in ownership. Renewed without leaving Georgia.
Property appraisal costs approximately $300-$500 USD. Residence card issuance fee 60-150 GEL depending on processing speed.
Eligible for tax residency if 183+ days present. Can obtain tax residency certificate for treaty benefits.
Property threshold scheduled to increase to $150,000 USD in March 2026. Time on property-based permit counts toward permanent residency (6 years) and citizenship (10 years). No continuous occupation requirement; property can be rented to others. Pure investment-based residency without work or business requirements.
Residence permit for investors making substantial capital investments in Georgian economy through real estate, government bonds, or business ventures. 5-year validity with path to permanent residency.
Renewal requires demonstrating continued investment maintenance. Can be converted to permanent residency after 5 years if investment maintained.
Government application fees 300-750 GEL depending on processing speed.
Full access to tax residency benefits if 183+ days present. Eligible for tax residency certificate and treaty benefits.
Minimum investment threshold $300,000 USD in approved sectors. Investments must be maintained for at least 5 years. Spouse and minor children included at no additional cost. Fastest path to permanent residency among investment options (5 years vs. 6 years for property). Broader investment scope than property-only permit (real estate, government bonds, or business).
Visa-free entry available to citizens of ~95 countries including EU members, USA, Canada, Australia, and others. Allows 12 months visa-free stay.
Upon expiration, must leave Georgia and re-enter to restart visa-free period, or apply for residency permit.
Tax residency achievable at 183 days; no visa status change required. Foreign income remains untaxed below 183 days. Treaty benefits accessible if tax residency achieved.
Exceptional globally. One-year visa-free stay is uncommon; most countries offer 90-180 days. Allows time to decide on residency or to maintain flexibility. Can be used as foundation for transitioning to residency permit. Must maintain records of days present for tax residency calculation.
Residence permit for students enrolled in Georgian educational institutions. Valid for duration of study program.
Renewed annually with proof of continued enrollment. Must maintain student status.
Eligible for tax residency if 183+ days in country during calendar year, subject to student income threshold rules.
Time on student permit does NOT count toward permanent residency requirement (only work permit time counts). Many students transition to work permit after graduation. Low-cost study option in Georgia with recognized universities.
Налоговое резидентство, постоянное резидентство и гражданство — это три разных часа. Они редко идут с одинаковой скоростью.
Проводите больше этого времени в календарном году, и вас обычно считают налоговым резидентом.
Application submitted to Public Service Development Agency after 6 years of continuous legal residency. Decision rendered within 30-60 days.
Citizenship by descent available for those with Georgian parents or grandparents (requires ancestry documentation). No citizenship by investment fast-track available. Dual citizenship permitted upon naturalization; renunciation of prior citizenship not required. Georgian language is non-negotiable requirement.
Application submitted to Public Service Development Agency after 10 years continuous legal residency (or 5-6 years for those with Georgian heritage). Must demonstrate Georgian language competency. Must pass history and law knowledge test (civics test). Must pass background check and interview. Oath of allegiance required. Processing typically 2-4 months.
Territorial taxation system with 20% standard rate on employment income, 1% small business regime, 0% crypto gains, and exemption on foreign-source income for residents.
| Годовой доход | Ставка |
|---|---|
| ₾0 and above | 20% |
Capital gains on property sale calculated as difference between sale price and original purchase price. Crypto classified as non-Georgian source income, thus exempt. Step-up basis applies to inherited property.
Crypto asset sales exempt (0% rate). Residential property and vehicle sales taxed at 5% on gains. Foreign-source capital gains exempt for residents.
5% withholding tax applied at corporate level when dividends distributed. Combined with 15% corporate tax on distribution creates effective ~19.25% combined rate. Non-residents face 5% withholding on Georgian-source dividends.
Foreign-source dividends exempt for residents. 5% withholding tax applies to Georgian-source dividends at distribution.
Income from supply or exchange of crypto assets classified as non-Georgian source income per Ministry of Finance Public Decision (June 28, 2019). Therefore, 0% tax rate applies to individuals. Corporate entities taxed on distributed profits at 15%. No minimum holding period required for exemption; exemption is unconditional. Exchange of crypto to fiat currency not subject to VAT.
Mandatory for all employees hired after January 1, 2019, except individuals age 60+ (women 55+) at time of law enactment. Self-employed individuals exempt from mandatory participation. Contributions directed to private pension accounts rather than public system. Government supplements contributions at 2% for those earning under 24,000 GEL annually, 1% for those earning 24,000-60,000 GEL.
0.05% to 1.0% depending on property type and household income
No exit tax on departure. No wealth tax. Limited inheritance tax exemptions: property received by heirs of first/second degree exempt; gifts up to 1,000 GEL exempt; property received by heirs of third/fourth degree up to 150,000 GEL exempt.
Ongoing while revenue stays under threshold
1% flat tax on total turnover for individuals with annual revenue up to 500,000 GEL (~$180K). One of the lowest personal tax rates in the world.
Individual entrepreneurs with annual turnover up to 500,000 GEL. Cannot be used for regulated activities (legal, medical, etc.).
Register as Individual Entrepreneur and apply for Small Business Status at Revenue Service.
Extremely popular with freelancers and digital nomads. Tax is on TURNOVER (revenue), not profit. So actual effective rate on profit is higher if margins are thin.
Ongoing
20% flat income tax for individual entrepreneurs exceeding Small Business thresholds.
Any individual conducting business activities in Georgia.
Register as Individual Entrepreneur.
Standard rate for individuals above SBS thresholds.
Ongoing while VZP status maintained
0% corporate tax on profits from IT services and software exports outside Georgia. Only 5% dividend tax when distributing.
IT companies providing services/software to clients OUTSIDE Georgia. Must register as Virtual Zone Person.
Apply to LEPL Financial Analytical Service for VZP status. Must demonstrate IT activity.
Very popular with tech companies. Must export services - domestic Georgian clients taxed at 15%. 5% dividend withholding still applies on distributions.
Ongoing while IC criteria met
5% corporate tax for qualifying international companies (non-IT) earning from outside Georgia.
Вторая запись для этого режима не согласуется с duration.
Preferential tax regime for IT companies providing software development and related services. Provides 5% corporate income tax (vs. 15% standard), 5% wage tax (vs. 20% standard), and 0% dividend tax.
Company must be registered in Georgia; must engage in qualifying IT activities; must earn at least partial income from approved IT services; International Company status must be granted by government.
Application filed to Revenue Service for International Company status recognition. Eligibility verified through business activities review. Annual compliance verification required.
Regime applies to both software development and broader IT services. More suitable than VZP for companies with employees or complex structures. Regime applies only to IT-sourced income; other business income taxed at standard rates.
Companies primarily earning income from outside Georgia in non-IT sectors (consulting, trading, services).
Apply for International Company status with Revenue Service.
Broader than VZP - covers non-IT international services. 5% on distributed profits.
Continuous while turnover remains under threshold
Simplified tax regime for Individual Entrepreneurs with annual turnover not exceeding 500,000 GEL. Provides 1% tax on gross turnover instead of 20% on net profit.
Must be registered as Individual Entrepreneur (IE); annual revenue must not exceed 500,000 GEL; business activity must fall within approved categories (IT, design, consulting, marketing, coaching, etc.); excluded categories include financial services, legal services, gambling, advisory services.
Application submitted to Revenue Service; typically approved within days of submission. Tax rate becomes effective from first day of month following approval.
If turnover exceeds 500,000 GEL in two consecutive years, SBS status is lost and taxpayer reverts to 20% standard rate. Application can be done remotely. No physical presence in Georgia required to benefit from 1% rate, though tax residency planning is advisable.
Continuous while maintaining VZP status
Tax exemption regime for IT service companies providing software development and related services to foreign clients. Provides 0% corporate income tax on qualifying IT income.
Must hold valid VZP certificate; must engage exclusively in eligible IT activities (software development, maintenance, support, updates, licensing); must provide services to clients located outside Georgia; must be registered as Georgian entity.
Application for VZP certificate submitted to Revenue Service. Must meet all eligibility criteria including service provision exclusively to foreign clients. Annual compliance review required.
Dividends and passive income not eligible for exemption. Only active IT service income qualifies. Reinvested profits remain exempt from taxation. Subject to Revenue Service audit to verify eligible activities.
Continuous while operating as IE
Tax regime for Individual Entrepreneurs engaged in business activities not qualifying for Small Business Status. Provides 20% tax on net annual profit.
Registered as Individual Entrepreneur; business activities fall outside approved SBS categories OR annual revenue exceeds 500,000 GEL; any profession and business activity permitted under this regime.
Registration as Individual Entrepreneur at National Agency of Public Registry (NAPR). Can be completed remotely or in-person. Takes 1-3 business days.
Applies to consultants, architects, tax advisers, financial advisers, and other professions excluded from SBS. 20% tax calculated on net annual profit (revenue minus deductible expenses).
Ни одна страна не подходит всем. Эта оценка показывает как преимущества, так и компромиссы одновременно.
Territorial taxation system with 20% standard rate on employment income, 1% small business regime, 0% crypto gains, and exemption on foreign-source income for residents.
Используйте правило минимального пребывания как базовую линию планирования; отдельные маршруты могут накладывать различные условия.
Сравните документированные пути получения резидентства, прежде чем решить, какой маршрут подходит вашим обстоятельствам.
Application submitted to Public Service Development Agency after 6 years of continuous legal residency. Decision rendered within 30-60 days.
Territorial taxation system exempts residents from tax on foreign-source income
1% small business tax rate (SBS) among lowest globally for entrepreneurs
0% tax on cryptocurrency gains for individuals
0% corporate income tax on qualifying IT companies (VZP status)
Visa-free entry for ~95 countries with 1-year allowance
Affordable digital nomad visa with no application fee and 10-day processing
$250-600 monthly rent in capital, affordable food/utilities
Fast internet connectivity in major cities suitable for remote work
Clear 183-day tax residency rule enabling precise planning
Path to permanent residency after 6 years and citizenship after 10 years with language proficiency
Double taxation treaties with 55+ countries
Straightforward company formation and Individual Entrepreneur registration (1-3 days)
Favorable cryptocurrency regulatory framework and no VAT on crypto exchanges
Growing expat community with established infrastructure in Tbilisi
Multiple residency pathways (visa-free, digital nomad, work, property investment)
inheritance tax exists but with generous exemptions (1st/2nd degree heirs exempt)
Access to banking system relatively straightforward
Unique combination of low taxes AND accessible visas
New work permit requirement effective March 1, 2026, adds bureaucratic complexity
Local wages extremely low, making local employment unlikely for international workers
Georgian is challenging and English limited outside major cities
Infrastructure outside Tbilisi (roads, internet, healthcare) less developed than Western standards
private options necessary for highest standards
Bureaucratic processes can be opaque, slow, and subject to inconsistent interpretation
careful day-counting required to avoid unintended residency
Regional geopolitical tensions (Abkhazia, South Ossetia) merit awareness for stability planning
Permit renewals require in-person presence initially (though some renewals possible remotely)
Limited consumer goods and Western brands compared to major European cities
Public transportation outside capital less developed
Winter heating costs can be high if apartment poorly insulated
Small pool of English-speaking professionals for business operations
Real estate market can be less transparent with property documentation inconsistencies
Some bureaucratic offices give conflicting information
Finding housing in peak season (summer) competitive and expensive for temporary stays
Those seeking high-paying local employment (wages too low for international standards)
Individuals requiring highest-quality Western-standard healthcare and infrastructure
Those unable or unwilling to learn Georgian language for long-term settlement
People requiring 24/7 Western-equivalent bureaucratic efficiency and clarity
Individuals with extensive complex financial structures requiring sophisticated wealth management
Those intolerant of cultural differences or requiring seamless Western amenities
Professionals in categories excluded from SBS (financial services, legal services, gambling, certain advisory)
Those seeking zero bureaucratic engagement or straightforward administration
Individuals unwilling to maintain records for day-count calculation for tax residency
Those concerned about geopolitical stability or regional conflicts
People unable to handle cash-based economy aspects still prevalent in Georgia
Эта оценка носит качественный и общий характер. Ваши обстоятельства и цели должны определять окончательное решение.
Моделируйте налоги и проверяйте документированные маршруты, используя информацию, уже проверенную в этом руководстве по резидентству.
Социальные взносы никогда не вычитаются: сохранённые профили фиксируют ставки, но не базы взносов, минимумы или максимумы, к которым эти ставки применяются. Неизвестный взнос никогда не считается нулевым.
Эти проверки сравнивают введённые факты только с сохранёнными порогами. Юридическая пригодность, квоты, документация и разрешение на работу не оцениваются.
₾300 зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
₾300 зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
₾300 зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
₾750 зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
₾300 зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
| Диапазон дохода | Ставка | Налог на этот диапазон |
|---|---|---|
| Выше ₾0 | 20% | ₾20,000 |
Общий смоделированный подоходный налог: ₾20,000
Подоходный налог использует сохранённые ставки для Грузия, применяемые по диапазонам. Социальные взносы не вычитаются: записанные ставки остаются только для отображения, пока не будет подтверждена база взносов, минимум и максимум для выбранного статуса работы. Проверки маршрута сравнивают введённые доход и капитал с задокументированными порогами; это не решение о праве.
Источники этих правил
This data is for informational purposes only and supports legal relocation planning. Tax, visa, and residency laws are complex and subject to change. Before making relocation decisions or implementing tax strategies based on this data, consult with qualified local professionals (tax advisors, immigration lawyers, accountants) in Georgia. This profile does not constitute legal, tax, or immigration advice.
Этот запрос существует только в вашем браузере для этой сессии. Ничего не отправляется. Распечатайте его или сохраните как PDF, а затем покажите налоговому или иммиграционному специалисту.
Не смоделировано: социальные взносы, налоговые вычеты и льготы, налог на выезд из страны происхождения или финальные декларации, налоговые договоры и стоимость жизни.
Последняя проверка 2026-02-08 по 20 источникам с уверенностью высокий. This data is for informational purposes only and supports legal relocation planning. Tax, visa, and residency laws are complex and subject to change. Before making relocation decisions or implementing tax strategies based on this data, consult with qualified local professionals (tax advisors, immigration lawyers, accountants) in Georgia. This profile does not constitute legal, tax, or immigration advice.
Core group data compiled from official sources (tax authority, immigration, government portals) and reputable expert sources (KPMG, Deloitte, PwC, Fragomen). All tax rates and visa requirements verified against official 2024-2026 sources. Special attention paid to recent policy changes (work permit requirement effective March 1, 2026) and upcoming threshold increases (property investment minimums increasing March 2026). Data reflects current regulations as of February 2026. Assumes familiarity with tax concepts; designed for educated expat/professional audience. Legal application of tax regimes and visa requirements should be verified with local professionals before implementation.
Legal planning only — this is not advice on avoiding tax or immigration rules.
Comprehensive 2025 tax guide covering personal income tax, corporate tax, special regimes (SBS, VZP, IC), ITcompany benefits, filing deadlines, compliance requirements.
Official digital nomad visa guide covering eligibility, requirements ($2,000 monthly income or $24,000 savings), processing time (10 working days), health insurance, criminal background checks, accommodation proof.
Official KPMG tax guide covering resident/non-resident taxation, income tax rates (20% standard, 5/10/15% withholding rates), capital gains (5% on property), dividends, crypto treatment, social security contributions, compliance requirements.
PwC worldwide tax summaries for Georgia covering personal and corporate income tax rates, VAT, withholding taxes, capital gains, property tax, filing requirements, double tax treaty information.
Deloitte tax highlights covering corporate income tax (15%), distributed profits model, capital gains tax (15%), VAT (18%), corporate entities, accounting principles, foreign exchange control.
Overview of Georgia's tax system including VAT (18%), excise tax, import tax, corporate income tax (15%), individual income tax (1-20% depending on regime), property tax, small business exemptions, latest policy updates.
Detailed explanation of tax residency criteria (183-day rule), HNWI program qualifications (3 million GEL assets OR 200,000 GEL annual income + 500,000 USD Georgia assets), benefits (low tax rates, foreign income exemption, crypto gains exemption, treaty access).
Comprehensive guide to 183-day tax residency rule, rolling 12-month calculation, day counting methodology, tax resident obligations, non-resident treatment, HNWI program details, tax residency certificates for treaty benefits.
Community guide to Georgia digital nomad visa including eligibility ($2,000 monthly or $24,000 savings), requirements, tax residency rules (183 days triggers 20% tax), Individual Entrepreneur scheme alternative (1% tax), cost of living, internet quality, nomad suitability.
Comprehensive residency guide covering property investment ($100,000 USD threshold increasing to $150,000 USD), business activity (50,000 GEL turnover), work residence permits (6-12 months, renewable 11 years), investment residence permits (5 years to PR), permanent residency (10 years), citizenship (10 years + Georgian language).
Official Fragomen update on Georgia's new work permit requirements effective March 1, 2026. Covers mandatory work permits for employment and self-employment, Ministry of Labor application process, 30-day processing, transition period until January 1, 2027, exemptions (refugees, diplomatic staff, investment permit holders), penalties for non-compliance (2,000 GEL per person).
Guide to Individual Entrepreneur registration and Small Business Status covering 1% tax on turnover up to 500,000 GEL, approval process, monthly filing requirements, tax identification, registration costs, B2B/B2C VAT exemptions, eligibility criteria.
Comprehensive crypto taxation guide covering individual crypto gains exemption (0% tax rate classified as non-Georgian source), corporate crypto income taxation (15% on distribution), VAT treatment (no VAT on crypto exchanges), VASPs regulatory requirements, mining treatment.
Consolidated guide to Georgia legal residency permits covering application procedures, timelines (30/20/10-day options at different fees), biometric card issuance, required documents, processing at Public Service Hall (PSH), residency card timelines and costs.
Detailed comparison of VZP (0% corporate tax on IT income) vs. IC (5% corporate tax) regimes covering eligibility, tax rates, benefits, application process, income requirements, eligible activities, one-person company options.
Community guide to Georgia digital nomad visa application process, requirements, documentation (contracts, bank statements, insurance), eligibility, processing timeline, accommodation costs, quarantine procedures.
Guide to Georgia residency and citizenship covering work permits, property investment thresholds, citizenship requirements (10 years residency, Georgian language proficiency), naturalization process, permanent residency pathways.
Personal expat experience covering pros (cost of living, culture, wine, landscapes), cons (low local salaries, infrastructure outside Tbilisi, bureaucracy, language barriers), practical considerations, banking, utilities, driving.
Video guide covering cost of living (affordability but linked to low local wages), visa policies (generous 1-year visa-free), expat community, tax environment (1% business tax), practical aspects, bureaucracy, healthcare quality.
Guide to obtaining Georgia residency permits covering work permits, student permits, property investment, business permits, family reunification, requirements, documentation, timelines (10-30 days processing), costs ($150-$300 application fee).
Версии модулей, уровни достоверности, предположения и внутренние ссылки на источники сохранены для аудита.
высокий уверенность · Версия модуля 1.0.0
Внутренние ссылки на источники: gegidze-2025-tax-guide kpmg-ties-georgia-2024 pwc-georgia-2025 deloitte-georgia-2024 britacom-georgia-tax eurofast-georgia-residency
высокий уверенность · Версия модуля 1.0.0
Внутренние ссылки на источники: georgia-e-visa-2025 evolve-coliving-digital-nomad pickvisa-freelancer-visa relocation-georgia-residency wiki-visa-policy-georgia armenian-lawyer-residency
высокий уверенность · Версия модуля 1.0.0
Внутренние ссылки на источники: relocation-georgia-183-day-test eurofast-georgia-hnwi armenian-lawyer-residency uinvest-residency-permit expathub-residency-consolidated
высокий уверенность · Версия модуля 1.0.0
Внутренние ссылки на источники: aborn-traveller-georgia-expat youtube-living-georgia fragomen-work-permits gegidze-tax-optimization
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/countries/georgia/overviewМодули: country
hero
якоря: headline summary key-facts
данные: country.headline country.summary country.flag country.capital country.currency
why-georgia
якоря: attractiveness benefits unique-proposition
данные: country.tags alerts[*].message
/countries/georgia/taxesМодули: tax
tax-system-overview
якоря: system-type headline territorial-taxation
данные: modules.tax.data.system modules.tax.data.headline modules.tax.data.brackets
personal-income-tax
якоря: standard-rate brackets foreign-income-exemption
данные: modules.tax.data.brackets.rate modules.tax.data.capitalGains modules.tax.data.dividends
special-regimes
якоря: sbs-1-percent vzp-zero-percent ic-5-percent eligibility
данные: modules.tax.data.specialRegimes[*]
corporate-taxation
якоря: standard-rate distributed-profits-model vat
данные: modules.tax.data.corporate.standardRate modules.tax.data.corporate.distributedProfitsOnly modules.tax.data.corporate.vatRate
crypto-taxation
якоря: individual-gains-exemption corporate-treatment vat-treatment
данные: modules.tax.data.crypto.rate modules.tax.data.crypto.treatment modules.tax.data.crypto.notes
/countries/georgia/visasМодули: visas
visa-overview
якоря: visa-free available-visas eligibility
данные: modules.visas.data.visas[*].name modules.visas.data.visas[*].type
digital-nomad-visa
якоря: remotely-from-georgia requirements processing cost
данные: modules.visas.data.visas
work-residence
якоря: employment business-ownership requirements work-permits-2026
данные: modules.visas.data.visas[1] alerts
investment-visas
якоря: property-investment investor-permit thresholds threshold-changes-2026
данные: modules.visas.data.visas[2] modules.visas.data.visas[3] alerts[1]
visa-free-entry
якоря: 1-year-tourist-visa eligible-countries e-visa
данные: modules.visas.data.visas[4]
/countries/georgia/residencyМодули: residency
tax-residency
якоря: 183-day-rule tax-resident-definition hnwi-program benefits
данные: modules.residency.data.taxResidencyDays modules.residency.data.taxResidencyOtherFactors
legal-residency
якоря: types-of-permits application-process timelines costs
данные: modules.visas.data.visas[*]
permanent-residency
якоря: eligibility requirements benefits 10-year-path
данные: modules.residency.data.permanentResidency
citizenship
якоря: naturalization requirements language-requirement dual-citizenship
данные: modules.residency.data.citizenship
/countries/georgia/pros-consМодули: prosCons
advantages
якоря: tax-benefits affordability visa-access residency-pathways
данные: modules.prosCons.data.pros
limitations
якоря: bureaucracy language-barrier local-wages infrastructure
данные: modules.prosCons.data.cons
ideal-for
якоря: target-profiles remote-workers entrepreneurs crypto-professionals
данные: modules.prosCons.data.idealFor
not-ideal-for
якоря: mismatched-profiles local-employment high-standards-seekers
данные: modules.prosCons.data.notIdealFor
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