Georgia Visa & Residency Complete Guide 2026

Georgia (the Caucasus country, not the US state) has become one of the world's most popular destinations for digital nomads and entrepreneurs — thanks to a visa-free 1-year stay, low flat-rate taxes, and an impressively affordable cost of living in Tbilisi.

Entry & Stay Options

Visa-Free Stay (Up to 365 Days)

Citizens of Japan, the US, EU, UK, and about 100 other countries can stay in Georgia for up to 365 days without a visa.

• No registration required for stays under 1 year
• Border runs are legally a grey area — for long-term stability, a formal residence permit is recommended
• The 365-day rule resets upon re-entry after leaving the country

Residence Permit

Required for continuous stays beyond 1 year. Can be obtained through:

• Permit validity: up to 6 years (renewable)
• Applying authority: Public Service Hall (PSH)

Business Registration & Tax

Virtual Zone (VZ) Status

For IT companies providing services to clients outside Georgia.

• Corporate tax: 0%: on non-Georgian revenue
• VAT: 0%: on non-Georgian revenue
• Dividends: 0% (under Georgia's 2017 Estonian-style tax reform)
• Eligible sectors: software development, IT, web design, gaming, SaaS
• Revenue from Georgian clients is not exempt: (standard 15% corporate tax applies)

Small Business Status (Individual Entrepreneur)

For sole traders with annual turnover under 500,000 GEL (~€170,000 at 1 GEL ≈ €0.34).

• Turnover up to 500,000 GEL: 1% flat tax
• 500,000 GEL–3,000,000 GEL: 3%
• Above 3,000,000 GEL: Small Business status lost; standard 20% PIT applies
• VAT registration required above 500,000 GEL/year

Personal Income Tax (PIT)

• Standard flat rate: 20%
• Salary from a foreign employer (outside Georgia): typically not subject to Georgian tax, as it is not Georgia-sourced income

*Note: Tax reform discussions ongoing in 2025–2026; consult a local tax advisor*

Corporate Income Tax (for LLCs)

• Non-VZ standard rate: 15% (distribution-based / Estonian model — no tax until profits are distributed)

Georgian Tax Summary Table (2026)

Cost Overview

Rent in Expat-Friendly Tbilisi Neighbourhoods

Monthly Living Costs (Tbilisi)

• Groceries (home cooking): 400–700 GEL (€136–238)
• Eating out: 200–600 GEL per meal at a mid-range restaurant
• Monthly transit pass (bus + metro): ~50 GEL (€17)
• Utilities (electricity, gas, water): 150–300 GEL (€51–102)
• High-speed fibre internet: 30–50 GEL/month (€10–17)

Total estimate: 1,800–3,500 GEL/month (~€612–1,190)

Pre-Move Checklist

1. Get a personal ID code: Available same-day at a Public Service Hall (PSH). Required for bank accounts and business registration
2. Open a bank account: TBC Bank and Bank of Georgia are the standard choices. Passport-only opening available; online banking works without a VPN
3. Register for Virtual Zone: After incorporating an LLC, apply to the Georgian Ministry of Finance. Top priority for IT service providers
4. Register as individual entrepreneur: Same-day registration available at PSH. Choose Small Business status at the time of registration
5. Track your visa days: If you plan to stay beyond 365 days, apply for a formal residence permit before the deadline
6. Health insurance: Public insurance exists for residents, but private insurance is recommended for foreign nationals

Georgia offers fast internet, a low cost of living, and easy EU connections — all with some of the lowest tax rates in the world. Use MoveWorth to simulate your finances before making the move.

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References

This article is based on the following official sources.

• Georgia e-Visa: Georgian Ministry of Foreign Affairs – e-Visa Portal
• Tax & Business Registration: Georgia Revenue Service
• Residence & Migration: Georgian Ministry of Justice – Public Service Hall