Why Georgia?
Residency through freelance registration: Register as Individual Entrepreneur. Get legal residency. No property or company required.
No minimum stay requirement: Maintain your residency without living in Georgia full-time.
Territorial tax system: Foreign income completely untaxed. Only Georgia-source income is taxed.
1% small business tax: Opt for 1% tax on gross income up to GEL 500,000 (~$185,000/year). No complicated accounting.
Note for U.S. citizens: The U.S. taxes citizens on worldwide income regardless of residence. Georgia's territorial system benefits non-U.S. persons directly. Americans still get residency, banking, and business benefits.
Fast approval: 10-30 days for residency permit after IE registration.
Low cost of living: Tbilisi offers quality life at fraction of Western costs.
English widely spoken: Especially in Tbilisi and business centers.
Strategic location: Bridge between Europe and Asia. Easy access to both regions.
Who This Is For
Digital nomads and remote workers seeking legal residency with territorial taxation.
Freelancers and consultants who want a low-tax base without minimum stay requirements.
Online business owners earning from foreign clients who want legal status in a tax-friendly jurisdiction.
Content creators and service providers working internationally from Georgia.
Those building multi-residency strategies with flexible, low-cost options.
Professionals seeking simplicity in both residency and tax compliance.
The Process
Step 1: Individual Entrepreneur Registration
We register you as Individual Entrepreneur (IE) with Georgian tax authorities. Small Business status (1% tax) included. Bank account opened.
Step 2: Residency Application
With IE registration complete, we submit your residency application. Documents prepared and translated. Timeline: 1-2 weeks preparation.
Step 3: Approval and Registration
Residency approved in 10-30 days. We guide you through address registration upon arrival. Full renewal guidance provided.
Requirements
Valid passport: Required for IE registration and residency application.
Annual turnover: GEL 50,000+ (~$18,500/year) to qualify for residency. Verified by bank statements or contracts.
Bank account: Georgian bank account required. We assist with opening.
Local address: Required upon arrival for address registration. We guide you through this.
Clean background: Basic background check required.
What's Included
Individual Entrepreneur registration: Complete IE setup with Georgian tax authorities.
Small Business status: 1% tax registration included.
Bank account assistance: Guidance for opening Georgian bank account.
Residency application: Document preparation, translation, submission.
Address registration guidance: Instructions for completing address registration upon arrival.
Timeline
Milestone | Timeframe |
|---|---|
IE registration | 3-5 business days |
Bank account opening | 1-2 weeks |
Document preparation | 1 week |
Residency application submission | Day 1 |
Residency approval | 10-30 days |
Address registration | Upon arrival |
First renewal eligible | Year 1 |
Important Notes
Territorial taxation: Foreign income untaxed. Only Georgia-source income faces Georgian tax.
1% tax is optional: Small Business status gives 1% tax on gross up to GEL 500,000 (~$185,000/year).
Exceeding the threshold once: If you exceed GEL 500,000 in one year, tax rate jumps to 3% retroactively on the entire year's income. You keep Small Business Status.
Exceeding twice in a row: If you exceed GEL 500,000 in two consecutive years, Small Business Status is automatically revoked on January 1 of the third year. Standard tax rates apply going forward.
No minimum stay: Maintain residency without living in Georgia full-time. Visit when convenient.
Annual turnover requirement: Must maintain GEL 50,000+ annual turnover to renew residency. Bank statements or contracts verify this.
Banking access: Georgian residency and IE status open doors to local banking.
Right to Work: As of March 2026, formal Right to Work authorization required. Included in our setup.
Ideal for global planning: Georgia freelance residency combines well with offshore structures and territorial tax strategies.
