Moving to Georgia
7 ways to move to Georgia in our guide: 2 investor routes, 2 work visas, 1 student visa, 2 spouse visas.
No digital nomad visa. Smallest investment: Investor · $300k, $300k+. Tax for newcomers: Personal income tax: 20% rate and exemption of foreign-source income of residents, 20% tax. Checked against official sources on .
Georgia offers a mix of immigration routes for people who want to live there, whether through property, investment, work, study, or IT. This guide covers the main residence options and what to expect on arrival.
Investing · 2
D5 · Property over $150k
Assets needed: $150k+
Investor · $300k
Investment needed: $300k+
Work · 2
D1 work / business visa
First stay: 1 yr
IT sector permit
Income needed: $25k+ a year
Student · 1
D3 study visa
First stay: 1 yr
Spouse visas · 2
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a resident
First stay: 1 yr
Spouse of a citizen
First stay: 1 yr
Free movement and visa-free stays · 1
Visa-free stay (12 months) · Up to 12 months without a visa
Work: Labour activity of foreigners is governed by Georgian legislation; the visa-free right itself is a right to enter and stay.
Open to 104 passports: Albania, Andorra, Antigua and Barbuda, Argentina, Armenia, Australia, Austria, AW, Azerbaijan, Bahrain, Barbados, Belarus, Belgium, Belize, BM, Bosnia and Herzegovina, Botswana, Brazil, Brunei Darussalam, Bulgaria, Canada, Cayman Islands, Colombia, Costa Rica, Croatia, Cyprus, Czechia, Denmark, Dominican Republic, Ecuador, El Salvador, Estonia, Falkland Islands, Finland, FO, France, Germany, GG, Gibraltar, Greece, Greenland, Honduras, Hungary, Iceland, IM, Ireland, Israel, Italy, Japan, JE, Jordan, Kazakhstan, Kuwait, Kyrgyzstan, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Moldova, Monaco, Montenegro, Netherlands, New Caledonia, New Zealand, Norway, Oman, Panama, PF, Poland, Portugal, Qatar, Romania, Russia, San Marino, Saudi Arabia, Serbia, Seychelles, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Tajikistan, TC, Thailand, The Bahamas, Türkiye, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, United States, Uzbekistan, VA, VC, VG.
Tax
Tax residence in Georgia is separate from your immigration status. If you are a resident, your foreign-source income is exempt from Georgian income tax, while Georgian-source income is generally taxed at the standard rate unless a special regime applies. Non-residents are taxed only on Georgian-source income. Special regimes exist for small business and for virtual zone IT companies, and pension income has its own exemptions.
Special regime
Small Business Status (individual entrepreneur)
1% tax
Details
- On: Taxable income from Georgian-source economic activity
- Limit: GEL 500k/yr ≈ $193k
1% on taxable income of an entrepreneur natural person; 3% from the month gross income from economic activity exceeds GEL 500,000 (≈ $193,000) until year end.
Taxed on
Taxable income from Georgian-source economic activity, excluding salary and the Article 88(3) income types listed in Ordinance 415 Annex 5; gross income from economic activity (not taxable income) is tested against the GEL 500,000 (≈ $193,000) limit.
Who it applies to
- Entrepreneur natural person who applies to the Revenue Service and receives a small business certificate (Tax Code Art. 88-89).
- Income taxed under the regime is Georgian-sourced: the special rate does not cover foreign-source income.
- Special book of records and tax source documents are kept; the return and payment are due by the 15th of the following month (Art. 91, 93).
Exclusions
- Ordinance 415 Annex 4 activities cannot receive the status: activities needing a licence or permit, activities requiring significant investment (excisable goods production), foreign-exchange operations, medical, architectural, legal/advocacy, notarial, audit and consulting (including tax consulting) activities, gambling, personnel supply, and production of excisable goods.
- Annex 5 income is outside the regime and not counted toward the limit: property rent, loan income, gambling winnings, gifts, gains on sale of real estate, vehicles and securities, inheritance, dividends, interest, royalties, debt forgiveness and gains on sale of a partner interest.
- Salary income is outside the regime.
Limits
- GEL 500,000 a year (≈ $193,000) · Gross income from economic activity above this in a calendar year: 3% from that month to year end; status revoked from the next year if exceeded in each of two consecutive calendar years.
- GEL 700,000 a year (≈ $270,000) · Same limit for wine tourism and agro tourism operators.
- GEL 100,000 a year (≈ $38,500) · VAT registration is mandatory once taxable supplies exceed this over any 12 consecutive months; small business status does not exempt from VAT.
Days in the country
- At least 183 days in any continuous 12-calendar-month period ending in the tax year · Georgian tax residence of a natural person (Tax Code Art. 34).
Tax residence
Status is a tax registration separate from immigration status; it needs no particular visa.
Visas
No visa grants the status. From 1 March 2026 a foreign self-employed person also needs the right to work from the State Employment Support Agency, and the IT residence permit allows small-business IT entrepreneurs.
Other taxes
VAT registration is mandatory above GEL 100,000 (≈ $38,500) of taxable supplies in 12 months; the regime does not exempt from VAT. Construction activities were excluded from the regime from February 2025 under Ordinance 415 as amended.
Checked against official sources on Change log
Standard rules
Personal income tax: 20% rate and exemption of foreign-source income of residents
20% tax
Details
- On: Georgian-source income of residents and non-residents
Income of a resident natural person that is not Georgian-source is exempt from income tax; Georgian-source income is taxed at 20% unless a special regime applies.
Taxed on
Georgian-source income of residents and non-residents; foreign-source income and gains of residents are exempt (Art. 82(1)(u)).
Who it applies to
- Resident: actual presence of 183 or more days in any continuous 12-calendar-month period ending in the tax year (Art. 34).
Exclusions
- Georgian-source income (including services delivered by a resident provider to foreign customers unless a foreign permanent establishment delivers them) is not exempt; source rules are in Art. 104.
Days in the country
- At least 183 days in any continuous 12-calendar-month period ending in the tax year · Resident for the tax year; time abroad for treatment, leisure, business trip or education counts as time in Georgia; transit and treatment or leisure stays by listed persons do not.
Tax residence
Non-residents are taxed on Georgian-source income only.
Visas
No visa or permit is required to be tax resident; presence counts, not immigration status.
Checked against official sources on Change log
Standard rules
Pension income exemptions
Details
- On: Pension payments and contributions
- Who: Funded pension scheme participants and voluntary private pension participants
- Limit: GEL 6,000/yr ≈ $2,310
State pensions, funded-pension contributions and benefits, and voluntary private pension benefits are exempt from income tax; voluntary pension contributions up to GEL 6,000 (≈ $2,310) a year are exempt.
Taxed on
Pension payments and contributions
Who it applies to
- Funded pension scheme participants and voluntary private pension participants.
Exclusions
- Erroneous or excessive contributions returned, withdrawals before the statutory cases and lump sums beyond the privilege are taxed at 20%.
Limits
- GEL 6,000 a year (≈ $2,310) · Voluntary private pension contributions by or for a participant exempt up to this total per year.
Tax residence
Foreign pensions of Georgian residents are foreign-source and fall under the territorial exemption.
Visas
No immigration condition.
Checked against official sources on Change log
Special regime
Virtual zone person: profit tax exemption on IT exports
0% tax
Details
- Who: Legal person engaged in IT activities holding virtual zone status
Profit or profit distribution earned by a virtual zone legal entity from supplying information technologies outside Georgia is exempt from profit tax.
Taxed on
Profit and distributed profit of a virtual zone legal person from IT supplied outside Georgia
Who it applies to
- Legal person engaged in IT activities holding virtual zone status (Tax Code Art. 1(35)).
Exclusions
- Applies to legal entities, not to natural persons.
Visas
Separate from immigration; the IT residence permit covers managers of international IT companies.
Other taxes
Standard profit tax rate is 15% on distributed profit (Art. 97-98).
Checked against official sources on Change log
Standard rules
Corporate profit tax on distributed profit
15% tax
Details
- Who: Resident enterprises (general rule)
Resident enterprises pay 15% profit tax on distributed profit rather than on retained earnings.
Taxed on
Distributed profit, plus non-business expenses, free supplies and excess representation costs (Art. 97(1))
Who it applies to
- Resident enterprises (general rule).
Exclusions
- Banks, credit unions, microfinance organisations and loan providers are taxed at 20% on taxable profit; Free Industrial Zone enterprises have a profit exemption on permitted zone business (Art. 99(1)(m)).
Visas
None.
Checked against official sources on Change log
Standard rules
Georgia funded pension: 2% employee, 2% employer and 2% state contribution for employees who are citizens or permanent residence permit holders
2% tax
Details
- Who: The law applies to employers, citizens of Georgia
- Limit: GEL 24k/yr ≈ $9,240
The funded pension law covers Georgian citizens and foreign citizens or stateless persons holding a permanent residence permit. For such employees the employer pays 2% of taxable salary, a further 2% is withheld from the employee, and the State adds 2% on the first GEL 24,000 (≈ $9,240) of annual salary and 1% on the portion from GEL 24,000 (≈ $9,240) to GEL 60,000 (≈ $23,100); self-employed persons pay 4% and receive the same state contribution. Foreigners on temporary residence permits are outside the stated scope.
Taxed on
Taxable salary of an employee (employer 2% at its own expense, employee 2% transferred by the employer on the employee's behalf); income of a self-employed person (4%). State contribution: 2% of salary or income within the first GEL 24,000 (≈ $9,240) a calendar year, 1% on the part above GEL 24,000 (≈ $9,240) up to GEL 60,000, (≈ $23,100) nothing above GEL 60,000 (≈ $23,100).
Who it applies to
- The law applies to employers, citizens of Georgia, and foreign citizens and stateless persons with permanent residence permits in Georgia (art. 1(4)).
- Joining and contributing is mandatory for employees, except those who were aged 60 (men) or 55 (women) before the law took effect; self-employed persons join voluntarily.
- A participant who loses citizenship or the permanent residence permit may claim the pension assets as a lump sum (art. 34-1).
Exclusions
- Foreign nationals on temporary residence permits are not within the scope in art. 1(4).
Limits
- GEL 24,000 a year (≈ $9,240) · State contribution of 2% applies within the first GEL 24,000 (≈ $9,240) of annual salary or income
- GEL 60,000 a year (≈ $23,100) · State contribution of 1% applies from GEL 24,000 (≈ $9,240) to GEL 60,000 (≈ $23,100); none above
Tax residence
Contributions are made in lari through the employer's income declaration and are separate from the 20% personal income tax.
Visas
The permanent residence permit is the status that brings an alien within the scheme.
Other taxes
Personal income tax at 20% on Georgian-source income applies separately (see “Personal income tax: 20% rate and exemption of foreign-source income of residents”).
Checked against official sources on Change log
Special regime
Micro business status: no income tax up to GEL 30,000
0% tax
Details
- Who: Natural person who conducts economic activity independently
- Limit: GEL 30k/yr ≈ $12k
A natural person with micro business status pays no income tax on gross income from independent economic activity up to GEL 30,000 (≈ $11,600) a calendar year.
Taxed on
Gross income from independent economic activity by a natural person who uses no hired labour; income types listed by Government decision are not counted.
Who it applies to
- Natural person who conducts economic activity independently, without hired labour, and applies to the Revenue Service for the micro business certificate (Tax Code Art. 84-85).
- Gross receivable income during the calendar year does not exceed GEL 30,000 (≈ $11,600).
Exclusions
- The Government may bar certain activities from the status and may lift the GEL 30,000 (≈ $11,600) limit for specified activities.
- Status is revoked if the person registers as a VAT payer, applies for small business status, or the inventory balance exceeds GEL 45,000 (≈ $17,300).
Limits
- GEL 30,000 a year (≈ $11,600) · Maximum gross income in a calendar year for micro business status.
- GEL 45,000 (≈ $17,300) · Inventory balance above which micro business status is revoked.
Tax residence
The status is a tax registration separate from immigration status and needs no particular visa.
Visas
Independent of the visa or residence permit held.
Other taxes
VAT registration (mandatory above GEL 100,000 (≈ $38,500) of taxable supplies in 12 months) ends the status.
Checked against official sources on Change log
Checked against official sources on Change log
Georgia in pictures
Shorter stays · 1
Investing
Property residence · $150k
Assets needed: $150k+
Path to permanent residence · 2
- PR after 10 years · Permanent living permit (Law Art. 15(g))
- PR after 5 years · Unlimited residence permit after investment residence permit (Law Art. 15(k))
Arriving in Georgia: first steps
- Make sure you have health cover that meets your needs, as the records do not specify a particular requirement.
- Register your address with the relevant authorities if you are staying long term.
- Open a Georgian bank account for local payments and to show income or investment where required.
- For property-based routes, keep the ownership and any required valuation documents up to date.
Questions people ask
How much do you need to invest for residency in Georgia?
Georgia has 2 investor routes. D5 · Property over $150k asks for assets of at least $150,000 and gives a first stay of 1 year that can be renewed. Investor · $300k asks for an investment of at least $300,000 and gives a first stay of 5 years that can be renewed.
What work visas does Georgia offer foreigners?
Georgia has 2 work visas. D1 work / business visa gives a first stay of 1 year that can be renewed. IT sector permit asks for a salary of at least $25,000 a year and gives a first stay of 3 years that can be renewed.
How do I get a student visa for Georgia?
Georgia has 1 student visa. D3 study visa gives a first stay of 1 year that can be renewed.
Can I join my spouse or partner in Georgia?
Yes. Georgia has 2 spouse visas. Spouse of a resident gives a first stay of 1 year that can be renewed. Spouse of a citizen gives a first stay of 1 year that can be renewed.
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