How to Move to the Country Georgia: Complete Relocation Guide for Foreigners
- Aug 3
- 11 min read
Table of contents
How to Move to Country Georgia: Complete Relocation Guide for Foreigners
Knowing how to move to Georgia is the first step most international founders, freelancers, and remote workers take before committing to the country. Georgia sits at the crossroads of Europe and Asia, offers visa-free or visa-on-arrival entry to citizens of more than 90 countries, and runs one of the most straightforward tax systems in the region. That combination is hard to find anywhere else at this price point.
The country is not a loophole. It is a functioning state with a modern banking system, a territorial tax framework, and a legal environment that genuinely welcomes foreign entrepreneurs. Tbilisi has a growing international community, reliable fibre internet, and living costs that let you stretch a mid-level Western income into a comfortable lifestyle.
This guide covers the practical steps: entry rights, residency options, tax residency rules, company structures, banking, and daily logistics. It is written for people making real decisions, not for casual browsers.
Why Georgia Attracts International Movers
Georgia consistently draws foreign nationals for one reason above all others: the gap between what you earn and what you keep is unusually wide.
A Territorial Tax System That Works in Your Favour
Georgia taxes territorial income, not worldwide income. If you earn money from clients or employers outside Georgia, that income is generally not subject to Georgian personal income tax, provided you structure your affairs correctly.
This is not a grey area. The territorial principle is embedded in the Tax Code of Georgia. A freelance developer in Tbilisi billing a Berlin startup, or a consultant serving US clients from a Batumi apartment, sits in a fundamentally different position than the same person would in Germany, France, or the UK.
The practical result:
Sole traders can register as an Individual Entrepreneur with Small Business Status and pay a flat 1% turnover tax on qualifying income
LLCs pay 0% corporate income tax on retained profit, with tax triggered only on profit distribution
Resident individuals pay 0% capital gains tax on crypto disposals, a structural feature confirmed in Georgian tax guidance
Low Cost of Entry, Fast Setup
Company registration typically completes within one to three business days at the House of Justice. You do not need to be physically present if you grant a local power of attorney. A foreigner can open a Georgian LLC remotely, receive a Georgian tax identification number, and open a business bank account, all before boarding a flight.
Personal relocation costs are equally low. Most EU, US, and UK citizens enter Georgia without a visa and can stay for up to 365 days without applying for a permit. That gives you a full year to test the country, establish residency, and decide whether to formalise your status.
A Genuine Business Ecosystem
Tbilisi has produced a noticeable cluster of tech founders, digital agencies, and crypto operators in recent years. Co-working spaces operate across the city. International banks, Georgian retail banks, and fintech providers all serve foreign-owned businesses. The country's iGaming licensing framework is one of the few in the region that combines a clear legal structure with a low tax burden, attracting operators from across Europe and Asia.
Entry Rights and Visa Options for Foreigners
Before you can establish tax residency or register a business, you need the legal right to be in the country. Georgia's entry framework is generous, but it has limits worth understanding clearly.
Who Can Enter Visa-Free
Citizens of most EU member states, the United States, Canada, the United Kingdom, Australia, Israel, and a range of other countries may enter Georgia without a visa. The standard visa-free period is 365 days in a rolling 12-month period for these nationalities.
Citizens of countries not on the visa-free list must apply for a Georgian e-Visa or a sticker visa before arrival. The e-Visa is available online through the official Georgian government portal and is typically processed within five business days.
Key entry categories:
Visa-free for 365 days: most Western, EU, and Anglophone nationals
e-Visa for 90 days: nationals of eligible countries not covered by bilateral agreements
Visa on arrival: available at major border crossings for select nationalities
Long-stay visa (D-visa): for those who need to formalise residency beyond the standard period
Staying Longer: Residency Permit Routes
The 365-day visa-free window covers most short-to-medium stays. If you plan to remain longer or want formal legal residency status, you need a Georgian residence permit.
The most common routes for foreign entrepreneurs and remote workers:
Investment-based permit: linked to a minimum investment in a Georgian company or real estate, confirm current thresholds with the Public Service Development Agency
Employment permit: for those employed by a Georgian-registered entity
Property ownership: owning qualifying real estate can support a residence application in certain circumstances
Border Runs and Long-Term Planning
Some foreigners manage their stay with periodic border exits and re-entries. This works legally within the visa-free framework, but it does not confer tax residency. If your goal is a Georgian tax residency certificate, you need either 183 days of physical presence in a calendar year or qualification under the High Net Worth Individual route. Both are distinct from simple visa status.
Georgian Tax Residency vs Legal Residency: Key Differences
This distinction causes more confusion than almost any other topic in Georgian relocation planning. The two statuses are independent, governed by different rules, and produce different outcomes.
Tax Residency vs Legal Residency at a Glance
Dimension | Tax Residency | Legal Residency |
Governing authority | Revenue Service (rs.ge) | Public Service Development Agency |
Primary route | 183 days physical presence in a calendar year | Residence permit application |
Alternative route | HNWI status (income/asset threshold) | Investment, employment, or property |
Key document issued | Tax residency certificate | Residence permit card |
Triggers Georgian tax obligations | Yes, for Georgian-source income | Not directly |
Required for company ownership | No | No |
Required for Georgian bank account | No (TIN suffices for business) | No |
Needed to claim treaty benefits abroad | Yes | No |
What the 183-Day Rule Actually Means
Georgia's 183-day tax residency rule counts physical days inside the country within a single calendar year, running January to December. Reach 183 days and you qualify as a Georgian tax resident for that year. The Revenue Service issues a tax residency certificate on application, which you can use to claim treaty benefits in your home country or demonstrate non-residency there.
The rule is simple in structure. The administrative step, applying for and receiving the certificate through rs.ge, takes a few weeks in practice. Foreigners relying on this route for tax residency in Georgia should track their entry and exit dates carefully from day one.
The HNWI Route for High-Net-Worth Individuals
Georgia offers a separate High Net Worth Individual tax residency route for people who do not spend 183 days in the country but meet qualifying income or asset thresholds. This route was designed for investors and wealthy individuals who split their time across multiple countries but want Georgia as their tax domicile.
The HNWI route has specific financial qualification criteria. Confirm current thresholds directly with the Revenue Service or a qualified Georgian tax adviser, as these figures are reviewed periodically. The structural benefit is the same as the standard route: a Georgian tax residency certificate recognised under the country's double taxation treaty network.
Setting Up Your Business Structure in Georgia
Most people who move to Georgia do so with income in mind. The business structure you choose determines how much of that income you keep.
Georgia offers several distinct legal vehicles. Each fits a different revenue level, activity type, and compliance appetite.
Individual Entrepreneur vs LLC: The Core Choice
An Individual Entrepreneur (IE) registration is the fastest and cheapest starting point. You register as a sole trader, and if your annual turnover stays below the qualifying threshold, you can apply for Small Business Status and pay a flat 1% turnover tax instead of standard income tax.
An IE suits freelancers, consultants, and digital-service providers with predictable, moderate revenue. It does not separate your personal assets from business liabilities. For that protection, you need a separate legal entity.
A Limited Liability Company (LLC) in Georgia is a full legal person. Under Georgia's territorial tax system, profits distributed as dividends from foreign-source income are not subject to corporate tax at the entity level, which is why many founders open an LLC in Georgia as their primary operating entity.
Special Statuses That Change the Tax Math
Beyond the basic IE and LLC, Georgia has carved out two structures with exceptional tax treatment.
Virtual Zone LLC status applies to companies that develop IT products or services exclusively for non-Georgian clients. Qualifying companies pay 0% corporate income tax on those profits. A software studio with all its clients in Europe, for example, can eliminate corporate-level tax entirely on that revenue stream. Read the Virtual Zone LLC guide for the full eligibility checklist.
International Company Status targets large IT and shipping operations with significant Georgian payrolls. It carries reduced corporate and personal income tax rates for qualifying employees. Confirm current qualifying criteria with the Revenue Service, as thresholds apply.
Choosing the Right Vehicle for Your Situation
The right structure depends on three variables: your annual revenue, your client geography, and whether you want liability separation.
Use this as a starting framework, not a final decision. A software consultant earning under the SBS threshold may never need an LLC. A SaaS founder selling to European clients should likely explore Virtual Zone from day one. For a deeper look at how corporate tax works across these structures, see the full corporate income tax guide.
The Practical Relocation Process, Step by Step
Knowing your structure is one thing. Executing the move is another. Here is the actual sequence most foreign movers follow.
Step 1-2: Entry and Establishing a Physical Presence
Your entry route (visa-free, e-visa, or residence permit) was covered earlier. Once you land, your first practical priority is a permanent address. Most landlords in Tbilisi, Batumi, and Kutaisi sign leases for 6 or 12 months. A signed lease agreement is your primary proof of address for almost every subsequent registration.
If you are not ready to commit to a physical office, a registered address service covers the compliance requirement while you find permanent space. This matters most for LLC registration, where a legal address is mandatory from day one. Address leasing services fill this gap cleanly.
Step 3: Company or IE Registration
IE registration is handled through the Revenue Service and can be completed in one business day. LLC registration goes through the House of Justice (the National Agency of Public Registry). Standard processing takes around three business days; expedited service is faster.
Documents you will typically need for LLC registration:
Passport copy of each founder (notarised if not present in person)
Legal address confirmation
Company charter (articles of association)
Shareholder and director details
Foreign founders who cannot travel to Georgia can often complete registration remotely with a notarised power of attorney. Confirm the current requirements with the House of Justice before relying on this.
Step 4: Banking
Georgian banks have tightened onboarding procedures for non-residents and foreign-owned companies. In practice, you will need to demonstrate genuine economic activity, provide source-of-funds documentation, and often attend an in-person interview at the bank.
The timeline from application to an active account runs from a few business days to several weeks, depending on the bank and the complexity of your structure. Opening a bank account in Georgia is a process that rewards preparation: have your company documents, personal ID, and a clear explanation of your business model ready before you walk in.
Step 5: Tax Registration and Residency Certificate
IE registration automatically triggers tax registration with the Revenue Service. LLC registration does the same. If you also want a personal tax residency certificate, you apply separately once you meet the 183-day rule or qualify under the HNWI route.
The certificate application goes to the Revenue Service at rs.ge. Processing times vary; allow at least several weeks and plan ahead if you need the certificate for a specific treaty benefit or banking requirement. For a full breakdown of deadlines and filing cycles, the Georgia tax deadlines guide is worth bookmarking.
What Relocation Actually Costs
Startup costs in Georgia are low by global standards, but they are not zero. Planning around realistic figures prevents surprises.
One-Time Setup Costs
The table below shows the cost categories and directional ranges you should budget for. Confirm exact current figures with the relevant authority or service provider before committing.
Cost Overview: Moving to and Setting Up in Georgia
Cost Category | Typical Range (USD equiv.) | Notes |
IE registration | Near zero (state fee) | Payable to Revenue Service; confirm current fee |
LLC registration (standard) | Low two-figure range | House of Justice fee; expedited costs more |
Notarisation / apostille | Varies by document count | Per document; apostille guide covers the process |
Legal address (annual) | Low three-figure range | Varies by provider and city |
Bank account opening | Often free; some banks charge | Maintenance fees apply separately |
Residence permit application | Confirm with House of Justice | Fee reviewed periodically |
Monthly accounting (LLC) | Low-to-mid three figures | Depends on transaction volume |
Ongoing Monthly Costs to Plan For
Once you are operational, the recurring costs are predictable.
Accounting and tax filing: An LLC with regular transactions needs monthly bookkeeping. Tax accounting services in Georgia typically scale with the volume of transactions rather than revenue.
Payroll (if you hire): Georgian payroll has a 20% personal income tax and a social contribution component. Payroll management services handle the filings so you stay compliant.
Rent: Tbilisi city-centre office space runs at a fraction of Western European rates. A modest private office for a small team is achievable in the low hundreds of dollars per month.
Crypto and Investment Income: A Separate Consideration
Georgia has a specific, favourable treatment for individual residents who sell cryptocurrency. Capital gains from crypto sales are not subject to personal income tax for Georgian tax residents, making it one of the few jurisdictions where this is explicitly the case. The crypto tax guide for Georgia covers the structural rules and the conditions that must be met to qualify. This is a Tier A structural fact, but the legal landscape around crypto evolves quickly, so confirm the current position before structuring around it.
Frequently Asked Questions
Can I register a Georgian company without visiting Georgia in person?
Yes, in many cases. A foreign founder can grant a notarised power of attorney to a local representative who handles registration at the House of Justice. Some service providers also support remote company formation with document courier arrangements. The process adds a few days compared to in-person registration, and the notarisation must often carry an apostille if issued outside Georgia.
How long does it take to get Georgian tax residency once I arrive?
The 183-day clock starts from your first qualifying day of physical presence in Georgia within a calendar year. Once you cross 183 days, you can apply for the residency certificate from the Revenue Service. Allow several additional weeks for the certificate to be issued. If you need the certificate before year-end for a specific treaty benefit, arrive early enough in the year to hit the threshold with time to spare.
Does Georgia have a tax treaty with my country?
Georgia maintains a network of double taxation treaties with dozens of countries, including Germany, France, the Netherlands, the UK, and most of the former Soviet states. The Revenue Service publishes the current treaty list on rs.ge. The specific articles that matter to you, such as which country taxes dividends or employment income, vary treaty by treaty, so check the relevant agreement rather than relying on general rules.
What happens if my IE revenue exceeds the Small Business Status threshold?
You lose SBS eligibility for the year in which you exceed the threshold and revert to the standard individual income tax rate on the excess. The Revenue Service may also reclassify prior months if the overrun is significant. Many IE owners who are approaching the ceiling either close the IE and open an LLC, or restructure their invoicing before year-end. Get advice before you cross the line, not after.
Can I hire employees in Georgia without a Georgian company?
Technically, employment law requires a Georgian legal entity or a registered branch to employ Georgian residents. Foreign companies without a local entity can use an Employer of Record service, which acts as the legal employer on your behalf. This is the standard route for remote-first companies that want Georgian talent without the overhead of their own entity.
Is there a minimum capital requirement for a Georgian LLC?
Georgia does not impose a statutory minimum share capital for a standard LLC. You can technically incorporate with a nominal capital. In practice, banks and some clients may expect to see a reasonable capitalisation when they review your company documents, so incorporating with a token amount and then undercapitalising operationally can cause friction at account opening.
What documents from my home country need an apostille before I can use them in Georgia?
Georgia is a signatory to the Hague Apostille Convention. Documents issued in another Convention country, such as birth certificates, marriage certificates, educational diplomas, and powers of attorney, need an apostille from the issuing country's competent authority before Georgian institutions will accept them. Notarised documents issued inside Georgia for use abroad follow the reverse process. The apostille and notary guide walks through both directions with the specific steps.
