Working from Georgia as a Germany resident

At a glance

Rule coverage

What the rules say about Georgia

The rules below are the ones most likely to shape a stay in Georgia, in plain words and with the source behind each one. Your own report tells you which of them apply to you.

1. Needs checkingRight to work

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

   Since 1 March 2026, foreign nationals without permanent Georgian residence generally need a work authorization to work in Georgia. Law-firm reading (TK Counsel, gratanet) is that someone providing services to a non-resident employer, where the work relates to activity conducted outside Georgia, falls outside this labor-migration rule entirely, a pure digital nomad on a foreign payroll with no Georgian clients doesn't need the permit. But KPMG's summary of the rule text itself doesn't spell out that exemption and reads remote work for a local employer as covered. The two readings agree on the local-employer case and disagree on how explicit the foreign-employer carve-out really is.

2. Needs checkingMoving your company

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

   Georgia only taxes a foreign enterprise if it has a Georgian permanent establishment or Georgian-source income. But managing a foreign company's day-to-day operations from Georgian soil can, in principle, create exactly that kind of Georgian PE or place-of-effective-management exposure. More dangerously, it can also create PE or corporate-residence problems in other countries' eyes, your departure country might claim the company is still managed there, or a third country might assert its own PE claim. Most people who relocate their business solve this by incorporating a new Georgian entity under the Estonian-model rules, rather than continuing to run the old foreign entity from Georgian soil.

3. Needs checkingSocial security

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

   Georgia levies no social security contributions at all. The only payroll-type charge is the funded pension, 2% employee, 2% employer, plus a small state top-up, and that only applies if you're on Georgian payroll, self-employed participation is optional. On the coordination side, Georgia isn't in the EU so Regulation 883/2004 doesn't apply, there's no US-Georgia totalization agreement, and no agreement of practical relevance exists across this corridor's roster of countries. That means whether your home social security coverage continues while you're in Georgia depends entirely on your home country's own domestic rules, Georgia offers no certificate-of-coverage mechanism to lean on.

4. Needs checkingTax residency

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

   More than 183 days of physical presence in any rolling 12-month period makes you a Georgian tax resident for the whole current tax year under Tax Code Article 34. Unlike most countries, this doesn't pull your worldwide income into Georgian tax: residents are exempt from tax on non-Georgian-source income under Georgia's territorial system, same as non-residents. What it does change is your filing status and, potentially, your home country's view of where you're tax resident.

5. Needs checkingImmigration and visa

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

   If your nationality isn't on Georgia's visa-free list, Georgia runs an e-Visa (ordinary e-visa, typically 30 to 90 days) applied for online at evisa.gov.ge. A dedicated 'Remotely from Georgia' nomad visa also exists on paper, but for most nationalities the e-Visa or visa-free route is the practical path, its live 2026 operational status is unclear and unconfirmed by this research.

6. Needs checkingHealthcare coverage

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

   Georgia's Universal Health Coverage Program covers Georgian citizens, with free emergency and family-doctor care and graded subsidies otherwise. Foreigners without a residence permit are not covered at all, everything is out of pocket or via private insurance, and even residence-permit holders are only brought into the public system in narrow low-income categories. The good news: private care in Georgia is genuinely good value. Private local health plans run roughly USD 50 to 100 a month, international plans run roughly USD 50 to 150 a month, and out-of-pocket costs are cheap by Western standards, a GP visit runs about 30 to 60 GEL and a specialist visit 50 to 120 GEL. About 90% of hospitals are privately owned.

What tends to surprise people here

• New work-authorization rule since 1 March 2026 for anyone tied to a Georgian employer
• No social security system of its own and no coordination with home countries
• Whether on-soil remote work counts as Georgian-source income is genuinely unsettled

Tax treaty between Germany and Georgia