Georgia residency & tax 2026: how to apply, cost & timeline

How residency in Georgia works

Residence permits in Georgia are issued by the Public Service Development Agency (PSDA), a public-law entity under the Ministry of Justice, with applications lodged at any Public Service Hall, community centre or via its online service. You choose a legal ground — employment, your own registered business, study, family reunification, property ownership or investment — submit supporting documents, and the Agency decides within roughly 10 to 30 days depending on the fee tier you pay. Note that since March 2026 work-based and IT permits generally require a separate Right to Work (labour) permit first, though remote workers serving foreign clients, freelancers, founders and directors are largely carved out.

Routes to residency

The common routes are a work residence permit (tied to Georgian employment or your own individual enterprise), a study permit, a family reunification permit, a short-term residence permit based on owning Georgian property valued at around USD 150,000 (raised from USD 100,000 in March 2026), and an investment residence permit for investing roughly USD 300,000 or more in property or a Georgian business. The larger investment route offers a shorter path to permanent residence than the property-based short-term permit. Separately, tax residency can be secured either by spending 183 days in the country or, for high-net-worth individuals, on an economic-nexus basis without the day count.

How to apply, step by step

1. Choose your legal ground for residency and, for most work or IT permits since March 2026, first obtain the separate Right to Work (labour) permit.
2. Gather and translate your supporting documents, having foreign papers apostilled or legalised and rendered into Georgian.
3. Register the underlying basis where relevant, such as your property title, individual enterprise or company, or university enrolment.
4. Submit your application in person or via an authorised representative at a Public Service Hall or community centre, or through the PSDA online service.
5. Pay the state fee for your chosen processing speed and await the decision, typically issued within roughly 10 to 30 days.
6. Collect your residence card once approved and register your legal address with the Agency.
7. Renew annually as required and, after the qualifying period of continuous residence, apply for permanent residence.
8. Consider naturalisation later, noting Georgia's demanding language, history and long-residence requirements.

What you'll need

• Valid passport with sufficient remaining validity
• Completed application form and recent passport-style photographs
• Proof of your legal basis (employment contract, business registration, property title, or university enrolment)
• Evidence of sufficient funds or income to support yourself
• Health insurance valid in Georgia
• Any required foreign documents, apostilled or legalised and translated into Georgian
• Proof of payment of the state fee

Document lists and fees change — always confirm current requirements with the authorities (linked below) before you start.

Cost & timeline

How your income is taxed

Georgia operates a territorial tax system: residents are generally taxed only on Georgian-source income, while genuinely foreign-sourced income is usually exempt. The headline personal income tax rate is a flat 20 per cent on Georgian-source income. You become a tax resident by spending 183 days or more in Georgia within any rolling 12-month period, or by qualifying for high-net-worth individual status on an economic-nexus basis.

Georgia also offers a small-business regime: an individual entrepreneur with the small-business status pays around 1 per cent on gross turnover up to roughly GEL 500,000, which is widely used by freelancers and micro-businesses. What counts as foreign-sourced versus Georgian-sourced can be contested, so take local advice and verify current rules before relying on any exemption.

Plan your position deliberately — see how to establish tax residency abroad, and mind exit taxes and any double-tax-treaty tie-breakers.

The upside — why people choose Georgia

• Territorial taxation means genuinely foreign-sourced income is generally not taxed for residents
• A 1 per cent small-business regime for individual entrepreneurs on turnover up to roughly GEL 500,000
• Relatively low property and investment thresholds compared with many other residence-by-investment programmes
• Fast processing, with decisions often within a few weeks
• Low cost of living and a straightforward, business-friendly administration
• Many nationalities enjoy generous visa-free stays, easing the transition to formal residency

Common challenges to plan for

• The 2026 work-permit reforms introduced a separate Right to Work requirement, and the rules are still bedding in — verify current procedure before relying on any route
• The property threshold rose from USD 100,000 to around USD 150,000 in March 2026, and thresholds may change again
• Territorial exemptions depend on income genuinely being foreign-sourced; misclassification can create Georgian tax liability
• Permanent residence via the property route can require a long qualifying period
• Citizenship is hard to obtain, with demanding language and history tests and limits on dual nationality
• Foreign documents must be apostilled or legalised and translated into Georgian, adding time and cost

Who it suits

Georgia suits location-independent earners, freelancers and small-business owners whose income comes from abroad and who want a low-cost, low-tax base with fast, inexpensive residency. Property buyers and investors seeking a foothold in the Caucasus at modest thresholds are also well served. It is less suited to those who need a quick, guaranteed route to citizenship or an EU passport, or whose income would be treated as Georgian-source and therefore taxable.

How Expectat helps

Georgia's routes are navigable on your own — and if that's your plan, the steps above are the plan. But if you'd rather not manage forms, apostilles and appointments in a second language, we can map the right route for your situation, connect you with vetted local specialists, and make sure the move actually delivers the tax outcome you're after — not just a residence card. Book a strategy call and we'll plan it with you.

Where it fits in a borderless plan

Residency is one flag of several. Pair a base like Georgia with a deliberate capital structure and a Bitcoin self-custody plan. For daily life on the ground, see our Georgia banking, healthcare and schools guides. For the wider map of low- and zero-tax bases, see countries with no income tax in 2026.