# Relocation.ge

> Independent, non-commercial, open-source project that structures official Georgian
> legal provisions into clear, source-based guidance for people relocating to Georgia.
> Every page cites its primary sources on the Legislative Herald (matsne.gov.ge) and
> records when it was last reviewed and last checked.

This content is free to read, quote and cite. It is information about the law as
published — not legal, tax or immigration advice. Thresholds, fees and procedures
change; each page links the primary source so a claim can be verified against the
statute rather than taken on trust.

Last generated: 2026-07-28. Pages: 94.

## Immigration & Visa
- [Guide to Georgian Visas: All Visa Types Explained (2026)](https://relocation.ge/en/guide-to-georgian-visas/): Many nationalities can enter Georgia visa-free for up to one year. Those who need a visa choose from short-term categories (diplomatic A, special B, ordinary C, transit) or long-term immigration visas (D1–D6, with D6 in force from 1 September 2026).
- [Guide to Residence Permits in Georgia](https://relocation.ge/en/guide-to-residence-permits/): Georgia offers several residence permits depending on the purpose of stay — work, IT, investment, study, family and more. Each has its own legal basis, conditions and validity.
- [Migration to Georgia: What the Official Data Shows (2012–2024)](https://relocation.ge/en/migration-to-georgia-data/): Official figures show two opposite trends: Georgian citizens have left in net terms for most of the past decade, while foreign citizens have consistently moved in. Russia's 2022 invasion of Ukraine drove a sharp surge of arrivals from Russia, Ukraine and Belarus that eased through 2023–2024.
- [Georgian Citizenship & Naturalisation (2026)](https://relocation.ge/en/georgian-citizenship-and-naturalisation/): Georgian citizenship is acquired either by birth or by naturalisation, and naturalisation is granted by the President of Georgia on the recommendation of the Public Service Development Agency (PSDA) and the Citizenship Commission. The main routes are regular naturalisation (for adults who have lawfully resided in Georgia for the last 10 consecutive years, know the state language, the history of Georgia and the basics of law, and have a job, property or business here), simplified naturalisation (for a spouse of a Georgian citizen after 5 years of continuous lawful residence, and for repatriates), naturalisation by way of exception (granted by the President for exceptional merit or state interest, including major investment), and restoration for former citizens. Georgia is in principle a single-citizenship country: acquiring a foreign citizenship normally causes loss of Georgian citizenship, and dual citizenship is allowed only in limited cases — naturalisation by way of exception, or where the person obtained the state's consent to retain Georgian citizenship before naturalising abroad.
- [Entry Rules for Georgia by Citizenship (2026)](https://relocation.ge/en/entry-rules-by-citizenship-georgia/): Whether you may enter Georgia depends first on your citizenship, which places you in one of three buckets: visa-free entry (up to one full year), e-Visa, or visa required. But citizenship is not the whole story. Even a national of a visa-required country can usually enter visa-free for a short stay — typically up to 90 days in any 180-day period — if they hold a valid visa or residence permit of a designated country such as an EU/EEA/Schengen state, the US, the UK, Canada, Australia, Japan or a Gulf state. The categories are set by Government Ordinance No 255 (visa-free list) and Ordinance No 256 (visa/residence-permit holders); the definitive per-country answer is the Ministry of Foreign Affairs checker on geoconsul. This page explains the mechanics rather than publishing a country list that would go stale.
- [Visa-Free Entry & the One-Year Rule in Georgia (2026)](https://relocation.ge/en/visa-free-entry-georgia/): Citizens of more than 90 countries can enter Georgia without a visa and stay for one full year — 365 days — under Government of Georgia Ordinance No 255. The list covers the EU, the UK, the US, Canada, Australia, the Gulf states and many others, and EU/UK nationals may enter on a national ID card. The one-year clock runs per stay, so leaving and re-entering starts a fresh period, though border officers keep discretion. Visa-free status lets you live in Georgia but is not a residence permit and does not by itself make you a tax resident (that turns on 183 days) or grant the right to work, which since 1 March 2026 needs a separate permit. This page explains who qualifies, how the one-year rule works, the border-hop reset and its limits, and what visa-free entry does and does not give you.
- [Diplomatic (A) Visa for Georgia: A1–A5 Explained (2026)](https://relocation.ge/en/diplomatic-visa-georgia/): The diplomatic visa (category A) is a short-term Georgian visa for official visitors: heads of state and senior delegations (A1), accredited diplomats and their families (A2), diplomatic couriers and special missions (A3), Georgia's honorary consuls who are foreign nationals (A4), and other national-interest or diplomatic-passport visits (A5). It is defined in Article 7 of the Law on the Legal Status of Aliens and Stateless Persons. A1 holders enjoy diplomatic immunity for the visa's validity. Diplomatic and special visas can be extended by the Ministry of Foreign Affairs. This category is not used by ordinary travellers, relocators or remote workers — if that is you, see the ordinary (C) visa or visa-free entry instead.
- [Special (B) Visa for Georgia: B1–B4 Explained (2026)](https://relocation.ge/en/special-visa-georgia/): The special visa (category B) is a short-term Georgian visa for semi-official travel: members of foreign delegations and holders of service/official passports (B1), administrative, technical and service staff of diplomatic missions and international-organisation offices and their families (B2), people arriving under Georgia's international treaties and peacekeeping or military contingents (B3), and other national-interest missions (B4). It is defined in Article 7 of the Law on the Legal Status of Aliens and Stateless Persons. Like the diplomatic visa, it can be extended by the Ministry of Foreign Affairs. Ordinary travellers, relocators and remote workers do not use category B — see the ordinary (C) visa or visa-free entry instead.
- [Ordinary (C) Visa for Georgia: C1–C5 Explained (2026)](https://relocation.ge/en/ordinary-visa-georgia/): The ordinary visa (category C) is the everyday short-term Georgian visa for people who need a visa to visit: C1 for tourism, C2 for visiting relatives and friends, C3 for business meetings, conferences, journalism, ship crews and international drivers, C4 for humanitarian, medical, guardianship and pilgrimage visits, and C5 for short-term visitors who work only for a non-resident (the closest thing Georgia has to a remote-worker visa). It is defined in Article 7 of the Law on the Legal Status of Aliens and Stateless Persons. A single-entry short-term visa runs up to 30 days; multiple-entry versions up to five years, and C5 can be issued with five-year validity and a one-year stay. If your nationality is on the visa-free list you usually will not need a C visa at all. Since 1 March 2026, paid work in Georgia also requires a separate work permit.
- [Work Residence Permit in Georgia (2026)](https://relocation.ge/en/work-residence-permit-georgia/): The work residence permit lets a foreign national live in Georgia on the basis of labour activity here — employment with a Georgian employer or self-employment/entrepreneurial activity. The applicant must show sufficient monthly income. Family members can join through family reunification.
- [Immigration (D) Visa for Georgia: D1–D5 Explained (2026)](https://relocation.ge/en/immigration-visa-georgia/): The immigration visa (category D) is Georgia's long-term visa and the precondition for a residence permit. D1 is for those with the right to labour activity or entrepreneurs; D2 for scientific, sporting, cultural or educational missions, freelancers, interns, volunteers and media workers; D3 for study or research at an authorised institution; D4 for family reunification; and D5 for owners of Georgian real estate (other than agricultural land) worth at least USD 150,000 in GEL, plus spouse and children. D visas are multiple-entry with 90-day or one-year validity — one year only for D5.
- [The Right to Work in Georgia: Labour-Migration Permit Explained (2026)](https://relocation.ge/en/right-to-work-georgia/): The 'right to work' is the permission a foreign national needs to take paid employment or run a business for economic benefit in Georgia. Since the 2026 labour-migration reform it is a distinct authorisation, granted by the Ministry of Labour through its electronic labour-migration system, separate from any residence permit.
- [Transit (T) Visa for Georgia (2026)](https://relocation.ge/en/transit-visa-georgia/): The transit visa (category T) is a short-term Georgian visa for passing through Georgia — up to 10 days — on the way to a third country. It is one of the five visa categories. You only need it if your nationality requires a visa and you are genuinely transiting rather than visiting; travellers on the visa-free list do not need a transit visa. For an actual stay, use the ordinary (C) visa or visa-free entry instead.
- [D6 Visa for Georgia: Immigration Visa for Minor Students (from 1 September 2026)](https://relocation.ge/en/d6-visa-georgia/): D6 is a new immigration (D) sub-category added to the Law on the Legal Status of Aliens and Stateless Persons and coming into force on 1 September 2026. It is for a minor foreign national studying at an authorised Georgian institution — a higher or vocational school, or a general-education school until they finish full general education — and, where the student is a minor, for their parents or legal representatives and minor siblings until the student turns 18. Like D5, D6 is a long-term, multiple-entry visa that can be issued with one-year validity and is a precondition for a residence permit. From the same date, D3 is limited to adult students and researchers, so minors use D6 instead.
- [IT Residence Permit in Georgia (2026)](https://relocation.ge/en/it-residence-permit-georgia/): Georgia's IT Residence Permit is a dedicated route for foreign IT professionals, founders and company representatives, and their family members. It is issued for three years and renewable. Three categories qualify — IT migrants, IT entrepreneurs holding Small Business Status, and representatives of international IT companies. This guide sets out the categories, tests, required documents, the IT-sector definition, fees and how to apply.
- [Investment Residence Permit in Georgia (2026)](https://relocation.ge/en/investment-residence-permit-georgia/): Georgia's Investment Residence Permit is the country's investor (golden-visa-style) route. It is granted for up to five years to foreigners who invest at least USD 300,000 (in GEL equivalent) in Georgia, or who own non-agricultural real estate with a market value above USD 300,000. The investment route carries annual turnover conditions that rise over the permit's life — at least USD 50,000 in year one, USD 100,000 in year two, and USD 120,000 in years three to five — while the property route requires the qualifying real estate to be held for at least five years. Investors who maintain the investment can later move to permanent residence. State fees run from GEL 300 (30 days) to GEL 600 (10 days), plus a separate residence-card fee. Family members can be included on the same basis.
- [Short-Term Residence Permit in Georgia by Property (2026)](https://relocation.ge/en/short-term-residence-permit-property-georgia/): Georgia's Short-Term Residence Permit lets owners of Georgian real estate live in the country on the strength of their property. To qualify, a foreigner must own non-agricultural immovable property in Georgia whose market value exceeds the equivalent of USD 150,000 in GEL, confirmed by a certified valuer. The permit is issued for one year at a time and is renewable while the qualifying ownership continues, and it can extend to the holder's spouse and minor children. Value is set by accredited market valuation, not purchase price, and multiple properties can be combined to reach the threshold. This guide sets out eligibility, the required documents, fees and how the permit differs from the Investment Residence Permit, checked against the primary law.
- [Permanent Residence Permit in Georgia (2026)](https://relocation.ge/en/permanent-residence-permit-georgia/): Georgia's Permanent Residence Permit gives foreigners the right to live in the country indefinitely. There are two routes: being a close family member of a Georgian citizen — a spouse, a minor child, or a parent of a minor Georgian citizen — or having lived legally in Georgia for the last ten years on temporary residence permits. Applications go to the Public Service Development Agency and require proof of the qualifying basis (family relationship and legal income, or the ten-year residence record).
- [Indefinite Residence Permit in Georgia (2026)](https://relocation.ge/en/indefinite-residence-permit-georgia/): Georgia's Indefinite Residence Permit is the onward step for investors. It is available to a foreigner who has held an Investment Residence Permit for five years — either on the basis of a USD 300,000 investment, with fifth-year turnover of at least the GEL equivalent of USD 120,000, or on the basis of owning immovable property in Georgia valued above USD 300,000 for a total of five years. Once granted, it removes the renewal cycle and lets the holder and their family live in Georgia indefinitely. The application must be filed before the investment permit expires.
- [Family Reunification Residence Permit in Georgia (2026)](https://relocation.ge/en/family-reunification-residence-permit-georgia/): The family reunification residence permit lets the family members of a foreign national who legally resides in Georgia — or of a Georgian citizen — live in the country on the basis of family unity. It is usually issued for 6 months to 1 year and is renewable while the sponsor's status and the family relationship remain valid. Applicants must show legal income of at least twice the subsistence minimum per month (or equivalent funds in a bank account) and proof of the qualifying relationship.
- [Former Citizen Residence Permit in Georgia (2026)](https://relocation.ge/en/former-citizen-residence-permit-georgia/): The Former Citizen Residence Permit is granted to a foreign national who previously held Georgian citizenship that has since ended — most often renounced or terminated when the person acquired another nationality. It is generally issued for six years and is renewable, giving former citizens a long-term basis to live in Georgia without qualifying under the work, investment or family routes.
- [Special Residence Permit in Georgia (2026)](https://relocation.ge/en/special-residence-permit-georgia/): The Special Residence Permit is a discretionary and protective category granted to foreigners in specific circumstances. It covers four situations: residence initiated in writing by a member of the Government of Georgia; victims and injured parties of human trafficking; persons who previously held the right of temporary stay under the Law on the Legal Status of Aliens and Stateless Persons; and foreign nationals holding the status of a compatriot living abroad.
- [Temporary Residence Permit for Victims of Domestic Violence in Georgia (2026)](https://relocation.ge/en/temporary-residence-permit-domestic-violence-georgia/): Georgia provides a dedicated temporary residence permit for foreign victims of domestic violence and violence against women, issued under the framework of the Law on the Elimination of Violence against Women and/or Domestic Violence. It is available to a foreigner recognised as a victim — for example through a restraining or protective order, an ongoing criminal prosecution, or use of a state shelter — and it deliberately disapplies the usual barriers: the ordinary lawful-stay requirement and the 40-day pre-expiry filing rule do not apply, so a victim whose immigration status has lapsed can still obtain protection.

## Work & Business
- [Run a Business in Georgia: IE, LLC and Statuses](https://relocation.ge/en/run-a-business-in-georgia/): A short overview of how to do business in Georgia: register as an Individual Entrepreneur (IE) for solo and freelance activity, or set up a company (usually an LLC) when you have partners or want limited liability. Both can then apply for special tax statuses. This page explains which route fits whom, and links to the detailed guides on IE, company registration, and business statuses.
- [Georgia for Digital Nomads (2026)](https://relocation.ge/en/georgia-for-digital-nomads/): Georgia lets citizens of 90+ countries enter visa-free and stay up to a year, taxes individuals only on Georgian-source income, and offers a 1% small-business regime for sole traders. The big 2026 change: earning income from within Georgia generally requires the right to work — though fully remote work and work for foreign (non-resident) clients are generally exempt
- [International Company Status in Georgia: 5% tax regime for IT and maritime firms](https://relocation.ge/en/international-company-status-georgia/): International Company Status is a preferential tax regime for Georgian companies in qualifying IT and maritime-services activities. It cuts profit (corporate) tax to 5%, salary income tax to 5%, exempts most business property from property tax, and exempts distributed dividends. The status is granted by the Government of Georgia on application through the Revenue Service, requires at least two years of experience in the permitted activity and real substance in Georgia, and is set out in Government Ordinance No 619 (2020) together with the Tax Code.
- [How to Register an Individual Entrepreneur Remotely (2026)](https://relocation.ge/en/register-individual-entrepreneur-remotely/): Georgia allows a foreign national to register an Individual Entrepreneur (IE) without travelling to the country, by issuing a notarised and apostilled Power of Attorney to a representative who completes the registration at the Public Service Hall. Registration itself usually takes 1–5 working days once documents are in Georgia; the full process, including courier delivery, translation and notarisation, typically takes 1–3 weeks.
- [Registering a Company in Georgia: Business Forms and Setup](https://relocation.ge/en/registering-a-company-in-georgia/): Under the Law of Georgia on Entrepreneurs, foreigners can set up a Georgian company on the same terms as locals. Registration is handled by the National Agency of Public Registry, counts as both state and tax registration, and the company exists from the moment it is registered. The law recognises five company forms — general partnership, limited partnership, LLC, joint-stock company and cooperative — and the LLC is the most common, with no minimum capital requirement.
- [Virtual Zone Person Status in Georgia: 0% tax on exported IT](https://relocation.ge/en/virtual-zone-person-georgia/): Virtual Zone Person status is a tax regime for Georgian IT companies. Profit earned from supplying information technologies created by the company to customers outside Georgia is exempt from profit tax, that supply is exempt from VAT, and exports of the IT carry no export duty. The status is granted within 10 working days by a body designated by the Government (the Ministry of Finance's Financial-Analytical Service) under the Law on Information Technology Zones and the Tax Code. The exemption covers only IT supplied outside Georgia — domestic sales and employee salaries are taxed normally.
- [Running a Company in Georgia: Governance and Ongoing Rules](https://relocation.ge/en/running-a-company-in-georgia/): Once registered, a Georgian company is run through its general meeting and management body, with a supervisory board only where law or the charter requires one. A regular general meeting must be held at least once a year, registry data must be kept up to date, and the Law on Entrepreneurs sets clear rules for reorganisation and creditor protection.
- [Virtual Asset Service Providers (VASPs) in Georgia](https://relocation.ge/en/vasp-georgia/): Since 1 January 2023 anyone providing virtual asset (crypto) services in Georgia must register with the National Bank of Georgia and meet Fit-and-Proper and AML/CFT requirements. The framework defines what counts as a virtual asset service, who must register, and what other financial institutions may also offer. Crypto is not legal tender, and paying for goods or services with it is prohibited except in narrow cases.
- [Business Statuses in Georgia: Which One Fits You](https://relocation.ge/en/business-statuses-georgia/): Once a business is registered in Georgia, it may qualify for a special status that lowers or simplifies its tax. This overview explains the main statuses — Small Business Status for Individual Entrepreneurs, and International Company, Virtual Zone Person, VASP registration and the innovation/startup statuses for companies — with a simple map of who each one is for, and links to the detailed guide for each.
- [Startup Support in Georgia: Innovation Tax Statuses, Grants & Accelerators (2026)](https://relocation.ge/en/startup-support-georgia/): Georgia overhauled its startup support in mid-2025. A reform of the Law on Innovations (Law No 718 of 24 June 2025, in force from late September 2025) created three new tax-advantaged statuses — Innovative Startup, Innovative SME, and R&D Service Provider — administered through GITA's Innovations Registry. The Innovative Startup Status gives up to ten years of relief, beginning with full income-tax exemption on qualifying salaries and later reduced 5% and 10% rates on salary and profit. Alongside the statuses sit GITA grants and the 500 Global acceleration programme, Enterprise Georgia's business and export support, and the established Virtual Zone, International Company and Small Business regimes. This guide maps the tools, their thresholds and how they fit together, all checked against the primary Georgian law.
- [Investor Guarantees in Georgia: rights and protections for foreign investors](https://relocation.ge/en/investor-guarantees-in-georgia/): Georgian law guarantees foreign investors no less than the rights of local investors, the free repatriation of profits abroad, and protection against expropriation except by court decision with market-value compensation.
- [How to Register an Individual Entrepreneur in Person in Georgia (2026)](https://relocation.ge/en/register-individual-entrepreneur-in-person-georgia/): A foreign national who is physically present in Georgia can register an Individual Entrepreneur (IE) in person at the Public Service Hall, usually within one working day. You need your passport, a Georgian phone number and a legal address; after registration your data is linked to the Revenue Service, where you can apply for Small Business status if you qualify.
- [Terminating an Individual Entrepreneur in Georgia (2026)](https://relocation.ge/en/terminating-an-individual-entrepreneur-georgia-remotely/): If you no longer need your Individual Entrepreneur (IE) status in Georgia, you must formally terminate it through the National Agency of Public Registry and close your tax obligations with the Revenue Service. An IE remains active until it is cancelled, so stopping activity alone is not enough. Termination can be completed in person or remotely through a notarised, apostilled Power of Attorney; the Public Registry state fee is GEL 26 (one working day) or GEL 75 (same day).
- [Legal Address for a business in Georgia](https://relocation.ge/en/legal-address-for-business-georgia/): Under Georgian law, every registered business must have a legal address — the official point of communication between the business and public authorities, courts and third parties. It applies to companies and to individual entrepreneurs alike, is recorded in the Entrepreneurial Registry maintained by the National Agency of Public Registry, and is publicly accessible. The address need not be where the business operates, but it must be real, identifiable and properly registered.
- [Registration in the Economic Activities Registry in Georgia](https://relocation.ge/en/economic-activities-registry-georgia/): The Economic Activities Registry is a central record of economic activities carried out in Georgia, kept by the National Agency of Public Registry. Registration is voluntary as a rule, but becomes mandatory where sector-specific legislation requires it, and in practice is needed to document an activity for other procedures such as a work permit application. Only activities listed in the National Statistics Office (Geostat) classifier can be registered, each with a code and description.
- [Joint-Stock Company (JSC) in Georgia](https://relocation.ge/en/joint-stock-company-georgia/): A Joint-Stock Company (JSC) is a company whose capital is divided into shares, governed by the Law of Georgia on Entrepreneurs. Shareholders have limited liability, restricted to the value of their shares, and shares can be transferred, sold and in some cases publicly traded, which makes the form suited to larger businesses, investment projects and companies raising capital. A JSC has a more formal governance structure than an LLC — a general meeting of shareholders, an optional supervisory board and a management board — and must have a Charter. Registration is handled by the National Agency of Public Registry; the state fee is GEL 200 for next-business-day registration or GEL 400 for same-day registration.
- [Employing Staff in Georgia: Contracts, Payroll & Pension (2026)](https://relocation.ge/en/employing-staff-in-georgia/): A Georgian employer hires under the Organic Law – Labour Code of Georgia: a labour agreement may be oral or written but must be in writing where the relationship runs longer than three months, a trial (probation) period may last no more than six months, the workweek must not exceed 40 hours, paid annual leave is at least 24 working days, and termination by the employer requires written notice and severance. On payroll, the employer withholds personal income tax at the flat 20% rate and operates the mandatory funded pension scheme on the 2% + 2% + 2% principle (employee 2%, employer 2%, state up to 2%), declaring and paying both to the Revenue Service, normally by the 15th of the following month. Foreign nationals without permanent residence in Georgia are generally outside the mandatory pension scheme.
- [Free Industrial Zones in Georgia (FIZ)](https://relocation.ge/en/free-industrial-zones-georgia/): A Free Industrial Zone (FIZ) is a delimited part of Georgia with a special tax and customs regime. A company registered inside a FIZ is exempt from profit (corporate income) tax on its permitted in-zone activities, from VAT on transactions within the zone and on foreign goods brought in, from property tax on property located in the zone, and from import duty on foreign goods entering the zone. In return it pays income tax on employees by declaration and — when it supplies goods to a person in the rest of Georgia that is not another FIZ enterprise — a 4% payment on the value of that supply. FIZs suit manufacturing, processing, assembly and re-export businesses rather than local services. This is general information, not legal or tax advice.

## Taxes
- [Tax Residency in Georgia: The 183-Day Rule and the HNWI Route (2026)](https://relocation.ge/en/tax-residency-georgia/): Georgia decides individual tax residency mainly on physical presence: under Article 34 of the Tax Code, a person who spends 183 days or more in Georgia in any continuous 12-month period ending in the tax year is a Georgian tax resident for that entire year. There is also a High Net Worth Individual (HNWI) route, set by Order of the Minister of Finance No 60 of 1 March 2023, that grants residency without the day count to people who meet a wealth-or-income threshold plus a Georgian-connection condition. Tax residency matters because Georgia taxes residents only on Georgian-source income and because a residency certificate unlocks Georgia's double-tax treaties. This guide explains both routes, how days are counted, the HNWI thresholds, and how to obtain a tax-residency certificate, checked against the primary Georgian law.
- [Personal Income Tax and Territorial Taxation in Georgia (2026)](https://relocation.ge/en/personal-income-tax-georgia/): Georgia taxes personal income at a flat 20% and applies a territorial system to individuals: a resident is generally taxed only on Georgian-source income, while foreign-source income of a resident natural person is exempt under Article 82 of the Tax Code, and non-residents are taxed only on Georgian-source income under Article 79. Article 104 sets out how the source of income is determined — and the practical trap is that work physically performed in Georgia is usually Georgian-source even if the client and the money are abroad. This guide explains the 20% rate, the territorial principle, how income is sourced, and how the low-rate small-business regimes for individual entrepreneurs fit alongside the standard rate, all checked against the primary Georgian law.
- [Crypto Tax for Individuals in Georgia (2026)](https://relocation.ge/en/crypto-tax-georgia/): For individuals, Georgia does not tax the profit from selling cryptocurrency. The position comes from Public Ruling N201 of the Minister of Finance, issued on 28 June 2019: a natural person is exempt from personal income tax on gains from selling crypto-assets, and exchanging cryptocurrency into national currency is exempt from VAT for both individuals and companies. Selling computing (hash) power abroad is also VAT-exempt with the input-VAT credit retained, while a domestic resident-to-resident sale of hash power is VAT-taxable. The exemption is a capital-gains-style relief on disposing of crypto — it does not turn crypto received as payment for Georgia-performed work into tax-free income, and companies are taxed differently. This guide explains the ruling, its limits and how it sits beside Georgia's VASP regime, checked against the primary source.
- [Double Tax Treaties (DTAA) in Georgia: The Full Country List and How They Work (2026)](https://relocation.ge/en/double-tax-treaties-georgia/): Georgia has 58 double-taxation treaties in force, all based on the OECD Model Convention. They stop the same income being taxed twice by allocating taxing rights between Georgia and the treaty partner, capping withholding tax on dividends, interest and royalties, and providing tie-breaker rules where a person is resident in both countries. To use a treaty you generally need a Georgian tax-residency certificate, and benefits are claimed under the procedure in the Minister of Finance's Decree. Thirty-four of the 58 treaties are also modified by the multilateral BEPS instrument (MLI), which adds anti-abuse rules.
- [Special Tax Regimes in Georgia: Small, Micro and Fixed Status](https://relocation.ge/en/special-tax-regimes-georgia/): Georgia offers three simplified tax regimes for individuals and small entrepreneurs instead of the standard system. Micro Business Status taxes qualifying activity at 0% up to GEL 30,000 of annual turnover. Small Business Status taxes turnover at 1% (rising to 3% above GEL 500,000). Fixed Taxpayer Status replaces income-based tax with a set monthly amount for a short list of specific activities such as bakeries, hairdressing and car repair. Each regime is granted by the Revenue Service on application, keeps its own conditions and excluded activities, and does not remove VAT obligations. This overview maps the three regimes and links to the detailed guide for each.
- [Corporate (Profit) Tax in Georgia: The Estonian Model (2026)](https://relocation.ge/en/corporate-profit-tax-georgia/): Since 1 January 2017 Georgia has taxed most companies under a distribution-based 'Estonian' profit tax: profit that is retained or reinvested is not taxed, and tax falls due only when profit is distributed or deemed distributed. The standard rate is 15%, applied to the grossed-up value of four taxable events — dividend distributions, costs not related to economic activity, free-of-charge supplies, and representation costs above the legal limit. A higher 20% rate applies to commercial banks, credit unions, microfinance organisations and loan providers. Companies file a monthly profit tax return, generally by the 15th of the following month, only in months when a taxable event occurs. This guide explains the mechanism, the rate, the tax base and filing, checked against the Tax Code and the Revenue Service.
- [VAT in Georgia: Rates, Registration & Reverse Charge (2026)](https://relocation.ge/en/vat-in-georgia/): Georgia's standard VAT rate is 18%. A person must register for VAT once taxable turnover exceeds GEL 100,000 in any continuous 12-month period; below that, registration is voluntary. Supplies can be taxable at 18%, exempt (for example many financial, medical and education services), or zero-rated (notably exports). VAT on services bought from non-residents is accounted for by the Georgian recipient under the reverse-charge mechanism, and non-resident providers of digital services to Georgian consumers must register and pay VAT here. Registered payers file monthly, generally by the 15th of the following month, through rs.ge. This guide sets out the rate, the registration threshold, the categories of supply, reverse charge and filing, checked against the Tax Code and the Revenue Service.
- [Property Tax in Georgia (2026)](https://relocation.ge/en/property-tax-georgia/): Property tax in Georgia is a local tax under the Tax Code. For individuals it depends on household income: a resident's taxable property is exempt where the family's annual income in the preceding year does not exceed GEL 40,000; above that, the rate is set by income band and applied to the market value of the property (0.05%–0.2% for family income up to GEL 100,000, and 0.8%–1% for family income of GEL 100,000 or more). Companies and other entities pay up to 1% on the annual average book (residual) value of their fixed assets and investment property. Land tax is charged separately at fixed rates per hectare or per square metre, adjusted by local coefficients. Individuals declare and pay by 15 November. This is general information, not legal or tax advice.
- [Small Business Status in Georgia (1% Turnover Tax)](https://relocation.ge/en/small-business-status-georgia/): Small Business Status is a special tax regime for an Individual Entrepreneur that taxes qualifying turnover at 1%, rising to 3% once income exceeds GEL 500,000 in a calendar year (GEL 700,000 for wine tourism and agritourism). Registering the IE and obtaining the status are two separate steps: you apply to the tax authority, which issues the certificate within 2 working days, and the status then runs with no expiry date. It is not available for a list of prohibited activities — which includes consulting and some income, such as rent, interest, dividends, royalties and property gains, is always taxed under the ordinary rules. Holders keep a special expense journal and file monthly declarations by the 15th.
- [Micro Business Status in Georgia (0% Tax)](https://relocation.ge/en/micro-business-status-georgia/): Micro Business Status is a special tax regime for an individual who carries out small-scale economic activity personally, without hired labour, and whose qualifying gross income does not exceed GEL 30,000 in a calendar year. Qualifying income is exempt from personal income tax (0%). A VAT payer cannot hold the status, and a list of prohibited activities — including trade, licensed activities, and medical, legal, auditing or consulting work — is excluded. Some income types (rent, interest, dividends, royalties, property gains and similar) are always taxed under the ordinary rules and do not count toward the GEL 30,000 limit.
- [Tax Obligations of a Small Business in Georgia: What Starts When You Begin Trading](https://relocation.ge/en/small-business-tax-obligations-georgia/): Once an Individual Entrepreneur with Small Business Status begins economic activity, a set of recurring obligations starts running. The core one is a monthly turnover declaration filed by the 15th of the following month, with the 1% tax paid on the same date (3% above GEL 500,000 in a calendar year). Alongside it you keep a special expense journal, and three obligations sit outside the 1% regime entirely: VAT registration becomes mandatory once turnover passes GEL 100,000 in any continuous 12 months — Small Business Status does not exempt you from it — and if you hire staff you must withhold 20% income tax as a tax agent and file for it monthly. Mandatory pension contributions generally do not apply to foreign nationals without permanent residence. This guide sets out what begins, and when, checked against the primary Georgian law.
- [Fixed Taxpayer Status in Georgia](https://relocation.ge/en/fixed-taxpayer-status-georgia/): Fixed Taxpayer Status is a special tax regime for a person who is not a VAT payer and carries out one or more specific activities defined by the Government — such as bread-baking ovens (tone), hairdressing, manicure and pedicure, solarium and car repair. Instead of tax on income or profit, the taxpayer pays a set monthly amount per work place or unit (for example GEL 50 per tone or per hairdressing chair, GEL 30 per manicure station, GEL 70 per solarium cabin, GEL 100 per car-repair place). A natural person must be registered as an Individual Entrepreneur to obtain the status. Fixed-tax income is excluded from total income, is not taxed further, and is not counted toward mandatory VAT registration. The status is granted by the Revenue Service on application, with a separate certificate for each location.

## Study in Georgia
- [Studying in Georgia: A Guide for International Students](https://relocation.ge/en/studying-in-georgia/): A short overview of studying in Georgia as an international student: choosing an authorised university and accredited programme, getting admitted (and having a prior diploma recognised by the NCEQE), funding your studies through tuition and scholarships, and the D3 student visa and study residence permit that let you stay.
- [Studying Medicine in Georgia (MD/MBBS) for International Students](https://relocation.ge/en/studying-medicine-in-georgia/): Georgia is a major destination for international medical students: six-year MD (MBBS) programmes taught in English, tuition typically around USD 4,000–8,000 a year, and degrees from leading universities listed in the World Directory of Medical Schools. Recognition for licensing always depends on your home country's medical board.
- [Schools in Georgia for Children: Public, Private & International (2026)](https://relocation.ge/en/schools-in-georgia-for-children/): A practical overview for relocating families of K-12 schooling in Georgia: how general education is structured into primary, basic and secondary levels; the difference between state (public), private and international schools and the curricula they follow (Georgian national, British, IB and American); whether foreign children can enrol in public schools and the language of instruction; the school year; and how prior schooling from abroad is recognised. This is general information — confirm current rules and any school's accreditation with the Ministry of Education.
- [Universities in Georgia: Higher Education for International Students](https://relocation.ge/en/universities-in-georgia/): Georgian higher education follows the Bologna three-cycle system and is overseen by the NCEQE, which authorises institutions and accredits programmes. Many universities teach degrees in English — especially medicine, dentistry, business and IT — but international recognition depends on a university holding authorisation and your programme being accredited.
- [University Admissions & Enrolment in Georgia for International Students](https://relocation.ge/en/admissions-and-enrolment-georgia/): Applying to a Georgian university as an international student means choosing an authorised institution and accredited programme, having your prior qualification recognised by the NCEQE, and preparing apostilled or legalised documents with certified translations. English-taught programmes set their own language requirements.
- [Recognition of Foreign Diplomas in Georgia (NCEQE)](https://relocation.ge/en/recognition-of-foreign-diplomas-georgia/): The NCEQE is Georgia's official body for recognising foreign qualifications and for legalising or apostilling Georgian educational documents. Recognition verifies a document's authenticity and compares the qualification with Georgian standards — and it is also the route to using a Georgian degree abroad.
- [Student Visa & Residence in Georgia (D3)](https://relocation.ge/en/student-visa-and-residence-georgia/): International students enter Georgia on the D3 immigration visa, issued for study or research at an authorised institution, and then convert it into a study (temporary) residence permit to stay for the length of their programme. The study residence permit is issued by the Public Service Development Agency, usually for 6 months to 1 year and renewable for the duration of the studies; Applicants must show enrolment at an authorised institution and legal income or bank funds of at least twice the subsistence minimum per month. Many nationalities can also enter visa-free first and arrange status from within Georgia.
- [Tuition Fees & Cost of Studying in Georgia](https://relocation.ge/en/tuition-and-cost-of-studying-georgia/): Studying in Georgia is affordable by international standards. English-taught degrees commonly cost around USD 3,000–8,000 a year, with medicine at the higher end, and students typically budget another USD 400–700 a month for living. Figures vary by university and city — always confirm current fees directly.
- [Scholarships for Studying in Georgia](https://relocation.ge/en/scholarships-in-georgia/): Funding for international students in Georgia comes mainly from EU Erasmus+ programmes, a limited number of Georgian government and bilateral scholarships, and university-level tuition discounts. Most international students still largely self-fund, helped by Georgia's low tuition and living costs.
- [Working While Studying in Georgia](https://relocation.ge/en/working-while-studying-georgia/): Holding a study residence permit does not by itself give the right to work in Georgia. Since 1 March 2026, most foreign nationals — students included — need a separate 'Right to Labour Activity' work permit to take paid employment or run a business, on top of their study status.

## Live in Georgia
- [Housing in Georgia: Renting and Buying](https://relocation.ge/en/housing-in-georgia/): A short overview of housing in Georgia for foreigners: renting is quick and flexible, while buying is open to foreigners for almost all property except agricultural land. This page explains which route fits whom and links to the detailed guides on renting and on buying property.
- [Health in Georgia: Care and Insurance](https://relocation.ge/en/health-in-georgia/): A short overview of health in Georgia for foreigners: accessible private clinics and well-stocked pharmacies (emergency number 112), and the insurance you need — since 1 January 2026 tourists must hold health and accident cover of at least GEL 30,000, while residents typically buy private insurance. This page links to the detailed guides on healthcare and on health insurance.
- [Everyday Essentials in Georgia: Setting Up Daily Life](https://relocation.ge/en/everyday-essentials-georgia/): A short overview of the practical basics for settling into Georgia: getting a mobile SIM and internet, opening a bank account, receiving a personal number and tax ID with your residence permit, driving on a foreign or Georgian licence, and budgeting for the low cost of living.
- [Where to Live in Georgia: Cities & Regions](https://relocation.ge/en/where-to-live-in-georgia/): A short, factual overview of where newcomers settle in Georgia. Most foreign residents choose between Tbilisi — the capital and the country's business, cultural and administrative hub — and Batumi, the Black Sea resort city and port.
- [Banking in Georgia: a guide for foreigners](https://relocation.ge/en/banking-in-georgia/): Foreigners can open accounts at major Georgian banks such as Bank of Georgia, TBC and Liberty. Requirements, documents and remote options vary by bank and residency status.
- [Healthcare in Georgia: Seeing a Doctor & Pharmacies](https://relocation.ge/en/healthcare-in-georgia/): Georgia has accessible private clinics and well-stocked pharmacies, concentrated in Tbilisi and Batumi, with the emergency number 112. Most foreigners pay out of pocket or use private insurance, as state cover is limited for non-citizens — so insurance is the practical backbone of healthcare here.
- [Living in Tbilisi: A Guide for Newcomers](https://relocation.ge/en/living-in-tbilisi/): A factual overview of Tbilisi for people relocating: the capital's size and setting, its humid-subtropical climate, the neighbourhoods newcomers most often choose, how the city connects by metro, bus and air, and who it suits. Tbilisi is Georgia's business, cultural and administrative centre and home to about a third of the country's population.
- [Renting a Home in Georgia: Tenant and Landlord Rules](https://relocation.ge/en/renting-a-home-in-georgia/): Residential tenancies in Georgia are governed by the Civil Code (Articles 531–575). Rent and deposits are freely negotiated, a lease with no stated term is treated as indefinite and can be ended on three months' notice, and any termination must be made in writing.
- [Buying Property in Georgia: Real Estate Ownership for Foreigners](https://relocation.ge/en/buying-property-in-georgia-for-foreigners/): Foreigners can buy and own almost any real estate in Georgia — apartments, commercial space, hotels and non-agricultural land — on the same terms as citizens, with no residency required. Ownership transfers only when the buyer's right is registered in the Public Registry. Agricultural land is the main exception.
- [Health Insurance in Georgia for Foreigners (2026)](https://relocation.ge/en/health-insurance-in-georgia-for-foreigners/): From 1 January 2026, tourists entering Georgia — regardless of nationality or whether they arrive by air, land or sea — must hold health and accident insurance with a minimum sum insured of GEL 30,000, valid for their whole stay. Border authorities may check the policy and entry can be refused without it. Long-term residents generally rely on private insurance, as the state Universal Healthcare Program offers foreigners only limited free cover.
- [Living in Batumi: A Guide for Newcomers](https://relocation.ge/en/living-in-batumi/): A factual overview of Batumi for people relocating: Georgia's main Black Sea resort city and port, its mild but very wet subtropical climate, its compact seafront districts, how it connects by road, rail and air, and who it suits. Batumi is smaller and more seasonal than Tbilisi, built around the coast and tourism.
- [Getting a Personal Number & Tax ID in Georgia](https://relocation.ge/en/personal-number-and-tax-id-georgia/): Foreign residents receive an 11-digit personal number with their Georgian ID card, which requires a residence permit and is issued by the Public Service Development Agency. Foreigners without residence can instead get a 9-digit tax identification number (TIN) from the Revenue Service — no residence permit needed.
- [Mobile & Internet in Georgia](https://relocation.ge/en/mobile-and-internet-in-georgia/): Georgia has cheap, fast and widely available connectivity. Three main operators — Magti, Silknet and Cellfie — sell prepaid SIMs on a passport, mobile data is inexpensive, and home fibre internet is common in cities. A Georgian number is more than a convenience: government and banking services authenticate by SMS code sent to a local number, so it gates the Revenue Service portal, the Public Service Hall and your bank account — which matters if you registered a business remotely.
- [Driving in Georgia: Licences & Car Registration for Foreigners](https://relocation.ge/en/driving-in-georgia/): Foreigners may drive in Georgia on a valid foreign licence for up to one year after their last entry, and can exchange it for a Georgian licence without retaking the driving test. A foreign-plated car can be used for 90 days before customs clearance, and all foreign vehicles must carry compulsory MTPL insurance.
- [Mobile Operators in Georgia: Magti, Silknet and Cellfie Compared](https://relocation.ge/en/mobile-operators-georgia/): Georgia has three mobile network operators: Magti (Magticom), Silknet — whose mobile brand is Geocell — and Cellfie Mobile, formerly Beeline. All three run 4G and 5G and support eSIM, so an arriving traveller can be online in minutes. Magti markets the widest coverage and sells a Welcome SIM at the airport; Magti and Silknet also provide fixed home internet, while Cellfie is mobile-only. You normally register a SIM with your passport, and Georgia has operated mobile number portability since 2011, so you can keep your number if you switch. This guide compares the three operators and explains how to choose, buy and register — checked against official sources.
- [Cost of Living in Georgia (2026)](https://relocation.ge/en/cost-of-living-in-georgia/): Georgia is inexpensive by European standards. In Tbilisi, a single person typically budgets around USD 900–1,200 a month with rent, a couple around USD 1,300–1,800, and a family with one child around USD 1,650–2,500. Rent is the largest expense, with central Tbilisi and the Batumi seafront the priciest; food, transport and utilities are modest.
- [Bringing Pets to Georgia: Import Rules for Cats & Dogs (2026)](https://relocation.ge/en/bringing-pets-to-georgia/): You may bring cats, dogs and ferrets into Georgia as a non-commercial movement if each animal is identified by an ISO microchip, has a valid rabies vaccination and rabies antibody titration test, has been treated against parasites, and travels with a completed veterinary Health Certificate (an EU pet passport or equivalent is accepted). Up to five animals may accompany one owner. The rules are set by Government Resolution No 551 (2018) and enforced at the border by the Revenue Service, under the veterinary control of the National Food Agency.
- [Importing & Registering a Car in Georgia (2026)](https://relocation.ge/en/importing-a-car-to-georgia/): Importing a car into Georgia means clearing it through customs with the Revenue Service — paying import duty, excise and VAT — and then registering it and getting Georgian plates at the Service Agency of the Ministry of Internal Affairs.
- [Marriage & Birth Registration in Georgia](https://relocation.ge/en/marriage-and-birth-registration-georgia/): How marriages and births are registered in Georgia through the Public Service Development Agency (PSDA) and Public Service Hall. A marriage can be registered between two foreign nationals as well as between a foreigner and a Georgian citizen: the couple file a joint application, present identity documents and — for anyone previously married — proof that the earlier marriage ended, and two adult witnesses attend. Marriage is permitted from age 18, and registration at a PSDA office or Public Service Hall branch is free of charge (special ceremony services are extra). A birth in Georgia is subject to compulsory registration: the maternity institution notifies the PSDA electronically, the birth is registered no later than the next working day, and the birth certificate is issued free. Birth in Georgia does not by itself grant Georgian citizenship — citizenship follows mainly from having a Georgian-citizen parent (jus sanguinis), with only limited exceptions. Foreign documents generally need an apostille or legalisation and a notarised Georgian translation. This page is general information, not legal advice; confirm current requirements with the Public Service Hall or the PSDA (Civil Registry).
- [Learning Georgian: Language & Integration](https://relocation.ge/en/learning-georgian-language/): An orientation to the Georgian language for people settling in Georgia. Georgian (kartuli) is the state language and is written in its own 33-letter Mkhedruli alphabet, with no capital letters and a close match between letters and sounds. Most day-to-day life in Tbilisi and Batumi is possible with English and Russian, but Georgian matters for deeper integration and is a formal requirement for naturalisation, where applicants must pass a state-run test on the Georgian language (alongside history and the basics of law).
- [Public Holidays in Georgia (2026)](https://relocation.ge/en/public-holidays-in-georgia/): Georgia has 14 fixed public holidays plus a four-day Easter block, set by Article 30 of the Labour Code — 18 days in a typical year. Fourteen fall on the same date every year, from New Year on 1–2 January to St George's Day on 23 November; the Easter block moves with the Orthodox calendar, falling on 10–13 April in 2026 and 30 April–3 May in 2027. Because Easter moves it can collide with a fixed holiday, as in 2029, when the count drops to 17. Banks, government offices and most businesses close. An employee may ask to take other rest days instead, if the employment agreement says so, and the Government may declare further days off by ordinance. A subscribable calendar feed and JSON API are on the Georgian Holiday Calendar page.

## About, standards & methodology
- [About Relocation.ge](https://relocation.ge/en/about/): Relocation.ge is an independent, non-commercial, open-source project that helps people relocate to Georgia with confidence — providing accurate, transparent and continuously updated information about living, working, investing and doing business in the country.
- [Methodology](https://relocation.ge/en/methodology/): How Relocation.ge structures official legal provisions into clear guidance: sources, review process, versioning and scope.
- [Georgia in Numbers: Economy, Population & Trade (2026)](https://relocation.ge/en/georgia-in-numbers/): Georgia is a small, open, upper-middle-income economy in the South Caucasus. Its population was about 3.9 million at the 2024 census (Geostat), nominal GDP reached roughly GEL 93 billion (about USD 34 billion) in 2024, and the economy grew 9.7% in real terms that year — among the fastest rates in the wider region (Geostat, 2024).
- [Our Manifesto](https://relocation.ge/en/manifesto/): Why Relocation.ge exists: a short manifesto on removing uncertainty from relocation. We believe trusted information creates opportunity, transparency builds confidence, and knowledge empowers freedom — and that borders should never become barriers to human potential because of missing information.
- [Data Integrity Standard](https://relocation.ge/en/data-integrity-standard/): How Relocation.ge collects, structures, verifies and maintains legal and regulatory information to keep migration and business guidance accurate, traceable and reliable over time.
- [Use of Materials](https://relocation.ge/en/use-of-materials/): How Relocation.ge's materials may be used — supporting open access to legal information while protecting the intellectual structure, methodology and analytical processing developed within the platform.
- [AI Compliance Disclosure](https://relocation.ge/en/ai-compliance-disclosure/): How artificial intelligence is used within Relocation.ge to structure and present regulatory information, and how human oversight and official sources keep legal reliability intact.

## Interactive tools
- [Georgia Entry Checker](https://relocation.ge/en/georgia-entry-checker/): Interactive tool: choose citizenship and purpose to see the likely entry route to Georgia and how long you may stay. Based on Ordinances No 255 and No 256.
- [Small Business Activity Checker](https://relocation.ge/en/small-business-activity-checker/): Interactive screener over all 1,310 codes of the national classifier SEC 006-2016: whether an activity is prohibited for the 1% Small Business regime, needs confirming, is assessed as clear, or has not been assessed. Verdicts trace to Annex 4 of Ordinance No 415.
- [Georgian Holiday Calendar](https://relocation.ge/en/georgia-holiday-calendar/): Every public holiday under Article 30 of the Labour Code, with a subscribable .ics feed and a JSON API. Orthodox Easter is computed, not hardcoded.

## Machine-readable data
- [Public holidays — JSON](https://relocation.ge/georgia-public-holidays.json): Machine-readable feed of Georgian public holidays for 12 years. Each date names the subparagraph of Labour Code Article 30 it comes from. CORS enabled.
- [Public holidays — iCalendar](https://relocation.ge/georgia-public-holidays.ics): Subscribable calendar feed of Georgian public holidays.

## Optional
- [Full text of every page](https://relocation.ge/llms-full.txt): the complete content of the site as plain text, for assistants that want the source rather than the index.