What changed in Georgia

Georgia's Estonian-model corporate tax rewards reinvesting founders

Moving your company

Personal crypto gains are 0% in Georgia, no holding period required

Crypto tax and legal status

Micro-business and small-business (IE) status trade the territorial argument for a known, low rate

Personal income tax

Even as a resident, foreign-source income stays at 0% under Georgia's territorial system

Personal income tax

No Georgian filing obligation if your only income is exempt foreign salary and exempt crypto gains

Crypto tax and legal status

Running crypto as a registered business trades the 0% exemption for standard business tax

Crypto tax and legal status

Staking, lending, airdrops and DeFi yield have no confirmed tax treatment

Crypto tax and legal status

Mining is taxed differently from holding or trading, it's Georgian-source income

Crypto tax and legal status

Converting crypto to cash carries no VAT

Crypto tax and legal status

Crypto is legal and regulated in Georgia, not legal tender and not a gray area

Crypto tax and legal status

Importing household goods and vehicles carries real duty unless you plan the paperwork

Local registrations

Opening a Georgian bank account got noticeably stricter in 2026

Local registrations

Your foreign pension stays tax-free, but you won't build a Georgian pension without local work

Pension

Holding a residence permit still doesn't get you into Georgia's public healthcare system

Healthcare coverage

The HNWI route's USD 500,000 property requirement is disputed between sources

Tax residency

High-net-worth individuals can get Georgian tax residency without spending a single day there

Tax residency

Georgia isn't set up for company redomiciliation, the mechanics are unclear

Moving your company

Running your old foreign company day-to-day from Georgia risks creating a permanent establishment

Moving your company

No CFC regime means owning a foreign company from Georgia doesn't trigger attribution

Moving your company

An ongoing property tax kicks in once household income passes GEL 40,000

Leaving home: exit tax and ties

No wealth tax, inheritance tax, gift tax or entry charge in Georgia

Leaving home: exit tax and ties

No citizenship-by-investment, and dual citizenship is hard to keep

Permanent residency and citizenship

Naturalisation takes 10 years of continuous lawful residence, 5 for stateless persons

Permanent residency and citizenship

Permanent residency generally takes 6 years, or 5 via the investment route

Permanent residency and citizenship

There's no dedicated passive-income or retiree residence programme

Residency routes

The work and IT residence permits run through the same new work-authorization system

Residency routes

A USD 300,000 investment buys a 5-year permit and a path to permanent residency

Residency routes

Buying property gets you a renewable 1-year residence permit

Residency routes

Georgia's public healthcare doesn't cover you without a residence permit

Healthcare coverage

Georgia has no social security system to plug into, and no coordination with your home country either

Social security

No tax treaty with Georgia means no tie-breaker, though practical risk stays low

Personal income tax

A tax treaty backs you up if double taxation ever becomes a real question

Personal income tax

Whether work physically performed in Georgia counts as Georgian-source is genuinely unsettled

Personal income tax

Foreign salary and client income stay untaxed in Georgia as a non-resident

Personal income tax

Past 183 days you become a Georgian tax resident, which matters less than it sounds

Tax residency

Under 183 days keeps you a non-resident for Georgian tax

Tax residency

Self-employed and registered in Georgia? You need the work authorization too

Right to work

Working for a Georgian employer needs a work authorization

Right to work

Working remotely for a foreign employer likely sits outside Georgia's new work-permit rule

Right to work

Overstaying your visa-free window has real consequences, exact penalties unconfirmed

Immigration and visa

Not on the visa-free list? Apply for an e-Visa before you travel

Immigration and visa

Carry travel insurance with at least 30,000 GEL medical cover

Immigration and visa

Visa-free entry to Georgia for up to 365 days

Immigration and visa