--- title: "Moving to Georgia 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/georgia/ lang: en updated: 2026-10-12 --- Tbilisi rooftops and Holy Trinity Cathedral on the hillside # 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](https://settleanywhere.com/countries/georgia/investment-residence-permit-300k/), $300k+. Tax for newcomers: [Personal income tax: 20% rate and exemption of foreign-source income of residents](https://settleanywhere.com/countries/georgia/tax/), 20% tax. Checked against official sources on 12 October 2026. **Smallest investment needed:** **$300k+** Investor · $300k **Longest first stay:** **5 years** Investor · $300k **Tax angle:** **20% tax** Personal income tax: 20% rate and exemption of foreign-source income of residents 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. People who own or plan to buy non-agricultural property in Georgia Investors putting money into a Georgian business or property Workers with a job offer from a Georgian employer IT professionals and managers of international IT companies Students and researchers at authorised Georgian institutions ## Investing · 2 ### [D5 · Property over $150k](https://settleanywhere.com/countries/georgia/d5-real-estate-residence/) **Assets needed:** $150k+ Stay 1 yr, renewable Can't work [Details](https://settleanywhere.com/countries/georgia/d5-real-estate-residence/) ### [Investor · $300k](https://settleanywhere.com/countries/georgia/investment-residence-permit-300k/) **Investment needed:** $300k+ Stay 5 yrs, renewable [Details](https://settleanywhere.com/countries/georgia/investment-residence-permit-300k/) ## Work · 2 ### [D1 work / business visa](https://settleanywhere.com/countries/georgia/d1-work-business-visa/) **First stay:** 1 yr [Details](https://settleanywhere.com/countries/georgia/d1-work-business-visa/) ### [IT sector permit](https://settleanywhere.com/countries/georgia/it-residence-permit/) **Income needed:** $25k+ a year Stay 3 yrs, renewable Needs certified translations [Details](https://settleanywhere.com/countries/georgia/it-residence-permit/) ## Student · 1 ### [D3 study visa](https://settleanywhere.com/countries/georgia/d3-study-research/) **First stay:** 1 yr Can't work [Details](https://settleanywhere.com/countries/georgia/d3-study-research/) ## Spouse visas · 2 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a resident](https://settleanywhere.com/countries/georgia/spouse-of-permanent-resident/) **First stay:** 1 yr Needs money in the bank [Details](https://settleanywhere.com/countries/georgia/spouse-of-permanent-resident/) ### [Spouse of a citizen](https://settleanywhere.com/countries/georgia/spouse-of-citizen/) **First stay:** 1 yr Needs money in the bank [Details](https://settleanywhere.com/countries/georgia/spouse-of-citizen/) **Free movement and visa-free stays · 1** - **[Visa-free stay (12 months)](https://settleanywhere.com/countries/georgia/visa-free-365d/)** · 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](https://settleanywhere.com/passports/albania/), [Andorra](https://settleanywhere.com/passports/andorra/), [Antigua and Barbuda](https://settleanywhere.com/passports/antigua-and-barbuda/), [Argentina](https://settleanywhere.com/passports/argentina/), [Armenia](https://settleanywhere.com/passports/armenia/), [Australia](https://settleanywhere.com/passports/australia/), [Austria](https://settleanywhere.com/passports/austria/), AW, [Azerbaijan](https://settleanywhere.com/passports/azerbaijan/), [Bahrain](https://settleanywhere.com/passports/bahrain/), [Barbados](https://settleanywhere.com/passports/barbados/), [Belarus](https://settleanywhere.com/passports/belarus/), [Belgium](https://settleanywhere.com/passports/belgium/), [Belize](https://settleanywhere.com/passports/belize/), BM, [Bosnia and Herzegovina](https://settleanywhere.com/passports/bosnia-and-herzegovina/), [Botswana](https://settleanywhere.com/passports/botswana/), [Brazil](https://settleanywhere.com/passports/brazil/), [Brunei Darussalam](https://settleanywhere.com/passports/brunei-darussalam/), [Bulgaria](https://settleanywhere.com/passports/bulgaria/), [Canada](https://settleanywhere.com/passports/canada/), [Cayman Islands](https://settleanywhere.com/passports/cayman-islands/), [Colombia](https://settleanywhere.com/passports/colombia/), [Costa Rica](https://settleanywhere.com/passports/costa-rica/), [Croatia](https://settleanywhere.com/passports/croatia/), [Cyprus](https://settleanywhere.com/passports/cyprus/), [Czechia](https://settleanywhere.com/passports/czechia/), [Denmark](https://settleanywhere.com/passports/denmark/), [Dominican Republic](https://settleanywhere.com/passports/dominican-republic/), [Ecuador](https://settleanywhere.com/passports/ecuador/), [El Salvador](https://settleanywhere.com/passports/el-salvador/), [Estonia](https://settleanywhere.com/passports/estonia/), [Falkland Islands](https://settleanywhere.com/passports/falkland-islands/), [Finland](https://settleanywhere.com/passports/finland/), FO, [France](https://settleanywhere.com/passports/france/), [Germany](https://settleanywhere.com/passports/germany/), GG, [Gibraltar](https://settleanywhere.com/passports/gibraltar/), [Greece](https://settleanywhere.com/passports/greece/), [Greenland](https://settleanywhere.com/passports/greenland/), [Honduras](https://settleanywhere.com/passports/honduras/), [Hungary](https://settleanywhere.com/passports/hungary/), [Iceland](https://settleanywhere.com/passports/iceland/), IM, [Ireland](https://settleanywhere.com/passports/ireland/), [Israel](https://settleanywhere.com/passports/israel/), [Italy](https://settleanywhere.com/passports/italy/), [Japan](https://settleanywhere.com/passports/japan/), JE, [Jordan](https://settleanywhere.com/passports/jordan/), [Kazakhstan](https://settleanywhere.com/passports/kazakhstan/), [Kuwait](https://settleanywhere.com/passports/kuwait/), [Kyrgyzstan](https://settleanywhere.com/passports/kyrgyzstan/), [Latvia](https://settleanywhere.com/passports/latvia/), [Lebanon](https://settleanywhere.com/passports/lebanon/), [Liechtenstein](https://settleanywhere.com/passports/liechtenstein/), [Lithuania](https://settleanywhere.com/passports/lithuania/), [Luxembourg](https://settleanywhere.com/passports/luxembourg/), [Malaysia](https://settleanywhere.com/passports/malaysia/), [Malta](https://settleanywhere.com/passports/malta/), [Mauritius](https://settleanywhere.com/passports/mauritius/), [Mexico](https://settleanywhere.com/passports/mexico/), [Moldova](https://settleanywhere.com/passports/moldova/), [Monaco](https://settleanywhere.com/passports/monaco/), [Montenegro](https://settleanywhere.com/passports/montenegro/), [Netherlands](https://settleanywhere.com/passports/netherlands/), [New Caledonia](https://settleanywhere.com/passports/new-caledonia/), [New Zealand](https://settleanywhere.com/passports/new-zealand/), [Norway](https://settleanywhere.com/passports/norway/), [Oman](https://settleanywhere.com/passports/oman/), [Panama](https://settleanywhere.com/passports/panama/), PF, [Poland](https://settleanywhere.com/passports/poland/), [Portugal](https://settleanywhere.com/passports/portugal/), [Qatar](https://settleanywhere.com/passports/qatar/), [Romania](https://settleanywhere.com/passports/romania/), [Russia](https://settleanywhere.com/passports/russia/), [San Marino](https://settleanywhere.com/passports/san-marino/), [Saudi Arabia](https://settleanywhere.com/passports/saudi-arabia/), [Serbia](https://settleanywhere.com/passports/serbia/), [Seychelles](https://settleanywhere.com/passports/seychelles/), [Singapore](https://settleanywhere.com/passports/singapore/), [Slovakia](https://settleanywhere.com/passports/slovakia/), [Slovenia](https://settleanywhere.com/passports/slovenia/), [South Africa](https://settleanywhere.com/passports/south-africa/), [South Korea](https://settleanywhere.com/passports/south-korea/), [Spain](https://settleanywhere.com/passports/spain/), [Sweden](https://settleanywhere.com/passports/sweden/), [Switzerland](https://settleanywhere.com/passports/switzerland/), [Tajikistan](https://settleanywhere.com/passports/tajikistan/), TC, [Thailand](https://settleanywhere.com/passports/thailand/), [The Bahamas](https://settleanywhere.com/passports/the-bahamas/), [Türkiye](https://settleanywhere.com/passports/turkiye/), [Turkmenistan](https://settleanywhere.com/passports/turkmenistan/), [Ukraine](https://settleanywhere.com/passports/ukraine/), [United Arab Emirates](https://settleanywhere.com/passports/united-arab-emirates/), [United Kingdom](https://settleanywhere.com/passports/united-kingdom/), [United States](https://settleanywhere.com/passports/united-states/), [Uzbekistan](https://settleanywhere.com/passports/uzbekistan/), VA, VC, VG. [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## 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)](https://settleanywhere.com/countries/georgia/tax/#tax-ge-small-business-status) 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 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/georgia/tax/) Standard rules ### [Personal income tax: 20% rate and exemption of foreign-source income of residents](https://settleanywhere.com/countries/georgia/tax/#tax-ge-personal-income-tax-territorial) 20% tax Foreign-source income: Territorial **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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/georgia/tax/) Standard rules ### [Pension income exemptions](https://settleanywhere.com/countries/georgia/tax/#tax-ge-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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/georgia/tax/) Special regime ### [Virtual zone person: profit tax exemption on IT exports](https://settleanywhere.com/countries/georgia/tax/#tax-ge-virtual-zone-it-profit-exemption) 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 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/georgia/tax/) Standard rules ### [Corporate profit tax on distributed profit](https://settleanywhere.com/countries/georgia/tax/#tax-ge-corporate-profit-tax-distributed) 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/georgia/tax/) Standard rules ### [Georgia funded pension: 2% employee, 2% employer and 2% state contribution for employees who are citizens or permanent residence permit holders](https://settleanywhere.com/countries/georgia/tax/#tax-ge-funded-pension-contribution) 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/georgia/tax/) Special regime ### [Micro business status: no income tax up to GEL 30,000](https://settleanywhere.com/countries/georgia/tax/#tax-ge-micro-business-status) 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 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/georgia/tax/) Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Georgia.** Remote workers usually look at [D5 · Property over $150k](https://settleanywhere.com/countries/georgia/d5-real-estate-residence/), [Investor · $300k](https://settleanywhere.com/countries/georgia/investment-residence-permit-300k/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Shorter stays · 1** Investing ### [Property residence · $150k](https://settleanywhere.com/countries/georgia/short-term-residence-property-150k/) **Assets needed:** $150k+ Stay 1 yr, renewable Can't work [Details](https://settleanywhere.com/countries/georgia/short-term-residence-property-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 1. Make sure you have health cover that meets your needs, as the records do not specify a particular requirement. 2. Register your address with the relevant authorities if you are staying long term. 3. Open a Georgian bank account for local payments and to show income or investment where required. 4. 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](https://settleanywhere.com/countries/georgia/d5-real-estate-residence/) asks for assets of at least $150,000 and gives a first stay of 1 year that can be renewed. [Investor · $300k](https://settleanywhere.com/countries/georgia/investment-residence-permit-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](https://settleanywhere.com/countries/georgia/d1-work-business-visa/) gives a first stay of 1 year that can be renewed. [IT sector permit](https://settleanywhere.com/countries/georgia/it-residence-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](https://settleanywhere.com/countries/georgia/d3-study-research/) 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](https://settleanywhere.com/countries/georgia/spouse-of-permanent-resident/) gives a first stay of 1 year that can be renewed. [Spouse of a citizen](https://settleanywhere.com/countries/georgia/spouse-of-citizen/) gives a first stay of 1 year that can be renewed. ## Compare with [🇵🇹 Portugal](https://settleanywhere.com/countries/portugal/) [🇪🇸 Spain](https://settleanywhere.com/countries/spain/) [🇮🇹 Italy](https://settleanywhere.com/countries/italy/) [🇬🇷 Greece](https://settleanywhere.com/countries/greece/) [🇩🇪 Germany](https://settleanywhere.com/countries/germany/) [🇫🇷 France](https://settleanywhere.com/countries/france/) [🇬🇧 United Kingdom](https://settleanywhere.com/countries/united-kingdom/) [🇳🇱 Netherlands](https://settleanywhere.com/countries/netherlands/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.