🇬🇪 Georgia
Territorial taxation and near-universal long visa-free stays make this a top choice for remote workers
Visa Options
- Visa-Free Stay (up to 365 days per entry (varies by nationality — verify for your passport)) — Valid passport only; no application needed for most Western/EU nationalities
- Residence Permit by Real Estate Investment (1 year → renewable, path to PR) — Property investment of $100,000+ (rising to $150,000 from March 2026 — verify current threshold)
- Individual Entrepreneur / Small Business Status (1 year (renewable)) — Register as sole proprietor; qualifies for 1% turnover tax up to GEL 500,000/yr
- Work-Based Residence Permit (1 year (renewable)) — Employment contract with a Georgia-registered company
Tax Overview
- Income Tax: 20% flat on Georgian-source income
- Foreign-Source Income (residents): Generally exempt under territorial taxation — confirm scope with a local tax advisor for your income type
- Small Business Status: 1% tax on turnover up to GEL 500,000/yr for registered individual entrepreneurs
- VAT: 18%
Cost of Living
- Comfortable living (single, typical): €500 – €800/mo
- 1BR Apartment (Tbilisi, center): €350 – €550/mo
- 1BR Apartment (Batumi/Kutaisi): €250 – €400/mo
- Groceries: €130 – €200/mo
- Utilities: €60 – €110/mo
- Dining out: €5 – €12/meal
- Public transport: €15 – €20/mo pass
Relocation Checklist
- Confirm visa-free entry length for your specific passport before booking
- Purchase mandatory travel/health insurance meeting minimum coverage (GEL 30,000+)
- Open a Georgian bank account (widely accessible for foreigners)
- Register an individual entrepreneur status if working locally/freelancing
- Book initial accommodation
- Obtain a Georgian tax ID number if establishing tax residency or a business
- Apply for a residence permit if planning to stay beyond the visa-free period
- Consult a local tax advisor on territorial taxation scope for your income