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Move to Georgia and pay 1% income tax

Estimated time
2 months
Looking to reduce your taxation? Take the opportunity to work remotely while enjoying Georgia's lifestyle with simple requirements. Georgia offers a 1% income tax rate for freelancers earning less than 500,000 GEL annually (around $180,000 USD) and 3% on the excess amount.
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* From €50 + VAT (30-minutes)
Relocation
Find more
Portuguese residence
visa/permit
550.00 EUR  |  90 days
Update Status

Portuguese residency visa/permit

Complete
6 Sep

All about
‍residency and taxation

ResidencyTaxationVisa-free countriesTimelineDocument checklist

Stay duration

If you are a citizen from a visa-free country you may stay in Georgia without a residency permit up to 365 consecutive days.
The Georgian tax residency requires the taxpayer to spend minimum 183 days in any rolling 12-month period. Special flexible regime is available for high net worth individuals with local property investments.

Residency visa and permit

  • Residency visa: Valid for 90 days.
  • Temporary residency permit: From 6 months to 1 year, renewable for 2-year or 
3-year periods.
  • Permanent residency: After 10 years under a temporary residency permit, you may be eligible to apply for a permanent residency permit.

Citizenship eligibility

After 10 years of legal uninterrupted  residency, you may be eligible to apply for a Georgian citizenship and passport.
Dual nationality is generally allowed.

1% to 3% on freelancer income

Freelancers under the “small business” tax scheme with eligible business activities and annual turnover of less than GEL 500,000 (around $180.000) are subject to 1% income tax on their turnover.
The tax  rate increases to 3% once your turnover exceeds GEL 500,000 until the end of that year.
If your annual income exceeds GEL 500,000 per year in two consecutive years, the “small business” tax scheme is canceled.
The special “small business” income tax is paid monthly by  the 15th day of the next month).

Small business
prohibited activities

A freelancer shall not be granted the status of a “small business” if he/she carries out the following prohibited activities:
  • Activities that require licensing or permit, except for the activities related to Permits for M1 category of private taxis moving about the capital of Georgia;
  • Activities, the implementation of which requires a significant investment (production of excisable goods);
  • Carrying out foreign exchange transactions;
  • Medical, architectural, legal or notarial, auditing, consulting (including tax consultants) activities;
  • Gambling business;
  • Staffing;
  • Production of excisable goods

Taxation for
other income

  • Georgian-sourced income:
    20% tax rate
  • Foreign-sourced income:
    ‍    Tax exempt

A — E

Albania

Andorra

Antigua and Barbuda

Argentina

Armenia

Aruba

Australia

Austria

Austria

Bahamas

Bahrain

Barbados

Belarus

Belgium

Belize

Bosnia and Herzegovina

Botswana

Brazil

British Virgin Islands

Brunei

Bulgaria

Canada

Cayman Islands

Colombia

Costa Rica

Croatia

Cyprus

Czech Republic

Denmark

Dominican Republic

Ecuador

El Salvador

Estonia

F — M

Faroe Islands

Falkland Islands

Finland

France

French Polynesia

Germany

Gibraltar

Greece

Greenland

Guernsey

Honduras

Hungary

Iceland

Ireland

Israel

Italy

Isle of Man

Japan

Jersey

Jordan

Kazakhstan

Kuwait

Kyrgyzstan

Latvia

Lebanon

Liechtenstein

Lithuania

Luxembourg

Malaysia

Malta

Mauritius

Mexico

Moldova

Monaco

Montenegro

N  — V

Netherlands

Netherlands Antilles

New Caledonia

New Zealand

Norway

Oman

Panama

Poland

Portugal

Qatar

Republic of Korea

Romania

Russia

San Marino

Saudi Arabia

Serbia

Seychelles

Singapore

Slovakia

Slovenia

Tajikistan

Thailand

Turkmenistan

Turkey

Turks and Caicos Islands

Ukraine

United Arab Emirates

United States of America

Uzbekistan

Vatican

If you are a citizen of a visa-free country you can live in Georgia without a visa for a maximum 365 consecutive days

A

Albania

Andorra

Antigua and Barbuda

Argentina

Armenia

Aruba

Australia

Austria

Azerbaijan

B

Bahamas

Bahrain

Barbados

Belarus

Belgium

Belize

Bosnia and Herzegovina

Botswana

Brazil

British Virgin Islands

Brunei

Bulgaria

C

Canada

Cayman Islands

Colombia

Costa Rica

Croatia

Cyprus

Czech Republic

D

Denmark

Dominican Republic

E

Ecuador

El Salvador

Estonia

F

Faroe Islands

Falkland Islands

Finland

France

French Polynesia

G

Germany

Gibraltar

Greece

Greenland

Guernsey

H

Honduras

Hungary

I

Iceland

Ireland

Israel

Italy

Isle of Man

J

Japan

Jersey

Jordan

K

Kazakhstan

A

Kuwait

Kyrgyzstan

L

Latvia

Lebanon

Liechtenstein

Lithuania

Luxembourg

M

Malaysia

Malta

Mauritius

Mexico

Moldova

Monaco

Montenegro

N

Netherlands

Netherlands Antilles

New Caledonia

New Zealand

Norway

O

Oman

P

Panama

Poland

Portugal

Q

Qatar

R

Republic of Korea

Romania

Russia

S

San Marino

Saudi Arabia

Serbia

Seychelles

Singapore

Slovakia

Slovenia

A

South Africa

Spain

Saint Vincent and the Grenadines

Sweden

Switzerland

T

Tajikistan

Thailand

Turkmenistan

Turkey

Turks and Caicos Islands

U

Ukraine

United Arab Emirates

Uzbekistan

United States of America

V

Vatican

Things take time,
check the timeline

30  days
1
Register the freelancer activity in the Georgian Public Registry
Activate the taxpayer revenue service portal
Apply for the small business tax benefit
60  days
2
Initial call with our relocation specialist for visa due diligence
Prepare the required documents for the Immigration visa application
60-90 days
3
Attend in-person appointment in the consulate or Public Service Development Agency
Receive residency visa/permit
183 days
4

Apply for tax residency certificate

1

Register the freelancer activity in the Georgian Public Registry

Activate the taxpayer revenue service portal

Apply for the small business tax benefit

2

Initial call with our relocation specialist for visa due diligence

Prepare the required documents for the Immigration visa application

3

Attend in-person appointment in the consulate or Public Service Development Agency

Receive residency visa/permit

4

Apply for tax residency certificate

Your checklist for a successful application

01
Visa/permit application form
Filled in and signed visa and further permit application form
02
Passport-sized photos
Standard dimensions are 35mm by 45mm
03
Passport
Your travel document should be valid for a minimum of six months
04
Proof of freelancer registration in Georgia
Freelance extract from Public Registry
05
Proof of + GEL 50.000 turnover  in Georgia
Document issued by the Revenue Service of Georgia, confirming that the annual turnover of the business activity is not less than GEL 50.000
06
Confirmation of financial means
Confirmation letter signed by an accountant, stating that the monthly business income is not less than five times the minimum subsistence level for the average consumer in Georgia (around GEL 1.300)
07
Proof of sole employee status
Confirmation that the applicant is the sole employee and has no other employees
08
VAT status certificate
Certificate indicating whether the visa applicant is or not a VAT payer
09
Official fee payment
Receipt evidencing payment of the consular service fee
10
Proof of accommodation
Hotel reservation, rental agreement or sponsor's written consent
11
Travel and health insurance
Valid health insurance including repatriation and at least €30.000 in medical coverage
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All-in-one digital platform

Access our full range of services and manage your documents securely, all within one user-friendly digital platform.

Free access to our community

Connect with like-minded fellow expats and get insider tips from our global community.

Get advice from an expert

Consult with our immigration and tax experts via integrated chat or book a call for personalized guidance.

Free visa eligibility check

Determine which type of residence visa you are eligible for with our efficient visa eligibility check tool.

Free tax simulator

Determine which type of residence visa you are eligible for with our efficient visa eligibility check tool.

Free access to our Community

Determine which type of residence visa you are eligible for with our efficient visa eligibility check tool.

Get advice from an expert

Determine which type of residence visa you are eligible for with our efficient visa eligibility check tool.
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Support services
for expats in
Georgia

RelocationTaxesLiving essentialsHousing
Taxpayer registration
Visa-free country immigration
Visa-required country immigration
Tax residency registration
Schedule a relocation-advisory call
Freelancer activity registration
Freelancer accounting obligations
Freelancer activity cancellation
Annual income tax return (IRS) submission
Small business tax benefit registration
Tax advisory call
Coming soon
Local bank account set up
Coming soon
Private health insurance
Coming soon
Find a house to rent
Coming soon
Find a house to buy
Coming soon
Water, electricity, SIM or internet
Coming soon
Mortgage
Coming soon
House insurance

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Local specialists ensure expert core service delivery. Strong local partners cover all other needs.

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Relocation, taxes, living essentials, housing, and a thriving expat community – all in one place.

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Total number of services our users are subscribed to on our platform for comprehensive expat support.

Happy remote workers
who made the move!

Eleanor Pena
@brooklyn91
Thank you for your help.
Amit Patel
@amitpatel
Working with Relocate Now was a pleasure. Their web design team created a stunning website that  captured our brand's essence.
Amit Patel
@amitpatel
Working with Relocate Now was a pleasure. Their web design team created a stunning website that  captured our brand's essence. Lorem ipsum dolor sit amet consect.

Thank you!
Brooklyn Simmons
@brooklyn91
Working with Relocate Now was a pleasure. Their web design team created a stunning website that  captured our brand's essence. Lorem ipsum dolor sit amet consect.
Alice Bell
@alicebell
Firstly I followed comments and bought 2 sizes smaller than my actual size. The sizing is totally out. Not one mm of my body shape was snatched as claimed.I wrote to customer services the day I got them for a refund and was horrified to see I have to post back to the US from the UK (even though they arrived from China) and at my huge expense.
Thank you!
Amit Patel
@amitpatel
Working with Relocate Now was a pleasure. Best Web design team.
Molly Ham
@iamham
Working with Relocate Now was a pleasure. Best Web design team.
Devon Lane
@Lanedevon
Eleanor Pena
@brooklyn91

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