Pick the case that fits you to see one plain answer. It sums up the sources below and is not legal advice. Where it says sources disagree, ask a lawyer or tax adviser before you rely on it.
You stay less than 183 days in any 12 months and your employer or clients are outside Georgia.
For example: A designer on a 2 to 3 month stay, employed by a startup in Berlin.
Tax
Not a tax resident under 183 days
Under 183 days in any 12 months you are not a Georgian tax resident. Work you do while you are in Georgia is generally Georgian-source income. Our sources do not say how Georgia taxes that for a short stay, so ask an adviser here and at home.
The law exempts services to a non-resident when the work relates to its activities outside Georgia. Sources disagree on whether this covers remote workers paid only from abroad. Visa-free entry alone does not give the right to work.
You are on the payroll of a company outside Georgia and you live here for longer.
For example: A product manager on a UK contract who moves to Tbilisi for a year.
Tax
20 percent after 183 days
From 183 days in any 12 months you are a tax resident. Personal income tax is a flat 20 percent, and work done while you are here is generally Georgian-source income. Foreigners without permanent residence are not in the pension scheme.
You work for yourself, as an Individual Entrepreneur or as a freelancer, and all your clients are outside Georgia.
For example: A developer with US clients, or a frontend freelancer on Upwork.
Tax
1 percent of turnover with small business status
With small business status you pay 1 percent of turnover up to 500,000 GEL a year and 3 percent above it. IT and software work is not on the list of excluded work; legal, tax, audit and advisory consulting is. Under 30,000 GEL a year with no staff, micro business status gives 0 percent. Services to foreign businesses are generally outside Georgian VAT.
The law counts an Individual Entrepreneur as self-employed. The exemption can still apply when your work relates to your clients' activities abroad, but sources conflict on remote freelancers.
You need the right to labour activity before you start. Self-employed people apply themselves online and do a video interview. A decision takes up to 30 days for 200 GEL, or 10 business days for 400 GEL. IT workers can get it for up to 3 years.
Enforcement for self-employed foreigners started on 1 May 2026. Registered labour immigrants must have the right to work and a residence permit by 1 January 2027. Whether you need it depends on your case above.
Wealthy people can get tax residency without 183 days through the high net worth status (assets over 3 million GEL, or income over 200,000 GEL in each of the last 3 years).
Extra conditions apply, such as Georgian property worth at least USD 500,000, or a residence permit, or at least 25,000 GEL of Georgian-source income. The current rules date from April 2023.
Work you do while physically in Georgia is generally Georgian-source income, even if the client is abroad.
Sources disagree on edge cases. Confirm your case with the Revenue Service or an adviser.
Andersen gives the example of remote marketing for a UK client done in Georgia. Some guides argue for foreign-source treatment of work for foreign projects, so keep contracts and records.
1% up to 500,000 GELWith small business status, an IE pays 1 percent on turnover up to 500,000 GEL a year and 3 percent on turnover above that.
One consultancy (Gegidze) says going over 500,000 GEL moves you to 20 percent; PwC and Andersen say 3 percent on the excess. If you go over the limit in two years in a row, you lose the status from 1 January of the third year (Andersen).
Tax is on gross turnover with no expense deductions.
Some activities cannot use small business status, including legal, notary, tax or audit consulting, advisory, medical, architecture, financial services, gambling, staffing and licensed work.
"Consulting" is not defined; Andersen reads it as tax or audit consulting and advisory services, other guides read it more widely. The substance of the work matters more than the invoice label.
The list is in Annex 4 of Government Resolution No 415. IT and software work is not on it.
100,000 GELVAT is 18 percent, and you must register once taxable turnover goes over 100,000 GEL in any 12 months in a row.
For B2B services the place of supply is where the client is, so services to foreign businesses are generally outside Georgian VAT (Andersen says they do not count toward the threshold).
Foreigners without permanent residence are not in the mandatory pension scheme (2 percent employee plus 2 percent employer).
PwC does not state the foreigner rule directly; it comes from guides. Confirm with the Revenue Service.
Mandatory enrollment covers Georgian citizens, permanent residents and stateless persons with residence. Self-employed contributions are 4 percent of income for those who are covered.
