Europe
Georgia offers one of the world's most generous visa policies with 365-day visa-free entry for 95+ nationalities, ultra-low 1% tax rates for freelancers through the Individual Entrepreneur scheme, and an extremely affordable cost of living. Located at the crossroads of Europe and Asia, this Caucasian gem has become a top digital nomad destination with fast internet, easy banking, vibrant culture, and stunning mountain landscapes.
Visa requirements vary by nationality
Citizens of 95+ countries can enter Georgia without a visa and stay for up to 365 days. Mandatory health insurance required from January 2026. One of the most generous visa-free policies in the world.
Remote work for foreign employers with no Georgian clients or economic footprint is generally tolerated. From March 2026, a Special Labour Activity Permit is required for labor activity in Georgia, but fully remote workers with no local footprint may be exempt. Transition period until January 2027.
After 183 days in any 12-month period, you become a Georgian tax resident. Register as Individual Entrepreneur with Small Business Status for 1% tax on turnover up to 500,000 GEL. Standard personal income tax is 20%. Foreign-sourced income of residents may be exempt depending on classification.
Electronic visa for nationals who don't qualify for visa-free entry. Valid for short-term stays up to 90 days within 180 days for tourism, business, or medical purposes.
Short-term e-visa holders are unlikely to trigger labor permit requirements. Remote work for foreign employers during a tourist stay is generally tolerated. From March 2026, the Special Labour Activity Permit applies to those engaged in labor activity in Georgia.
Short stays under 183 days do not create tax residency. No tax obligations unless earning Georgian-source income.
Residence permit for foreign nationals employed by Georgian companies or registered as Individual Entrepreneurs. From March 2026, a Special Labour Activity Permit (200-400 GEL) must be obtained first. IT professionals receive 3-year permits.
Work residence permit explicitly authorizes employment or entrepreneurial activity in Georgia. Remote work for foreign clients is permitted.
Work residence permit holders become tax residents after 183 days. Standard income tax 20%. Individual Entrepreneurs with Small Business Status pay 1% on turnover up to 500,000 GEL. Employer withholds 20% income tax from salary.
Residence permit for foreign nationals who own real estate in Georgia worth $150,000 or more (increased from $100,000 in March 2026). Multiple properties can be combined to meet the threshold. Renewable annually.
Property residence permit does not include work authorization. Remote work for foreign employers is in a grey area similar to visa-free entry. For local employment or freelancing, a Special Labour Activity Permit is required from March 2026.
Property residence holders become tax residents after 183 days. Standard income tax 20%. Can register as Individual Entrepreneur with Small Business Status for 1% tax on turnover up to 500,000 GEL.
Five-year residence permit for foreign nationals investing $300,000+ in Georgia. Fastest path to permanent residency through investment.
Investment residence permit holders are exempt from the Special Labour Activity Permit requirement. Free to work, freelance, or conduct business in Georgia.
Investment residence holders become tax residents after 183 days. Standard income tax 20%. Can register as Individual Entrepreneur with Small Business Status for 1% tax on turnover up to 500,000 GEL. Business investment income taxed at standard rates.
Visa requirements can change frequently. This information is provided for general guidance only and should not be considered legal advice. Always verify current requirements with the official embassy or immigration authorities before making travel plans. Last updated: December 3, 2025