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.
Work permit
Unclear: sources disagree
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.
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.
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.
Work permit
Unclear: sources disagree
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.
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.
At least one client or your employer is in Georgia.
For example: A developer hired by a Tbilisi startup, or a freelancer with a Georgian client.
Work permit
Needed
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.
You already worked in Georgia before the new rules started on 1 March 2026.
For example: Someone who moved in 2022 and has worked here as an IE since.
Work permit
Depends on your case
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.
Since 1 March 2026, a foreigner without permanent residence needs the "right to labour activity" before working for a Georgian employer or working as self-employed in Georgia.
NEW 1 March 2026.
The rules are in the Law on Labour Migration and Government Resolution No 70 of 20 February 2026. The State Employment Support Agency issues the right.
"Self-employed" is defined broadly: any foreigner without permanent residence who does paid work, such as trading, providing services, or working as a contractor.
An April 2026 amendment reportedly changed how company partners and founders are treated; guides disagree on the result.
This includes individual entrepreneurs (IE) with small business status and freelancers with Georgian clients. Registering an IE no longer means you may work.
Sources conflict on whether a remote worker in Georgia paid only by foreign employers or foreign clients needs a work permit.
Conflict: the law text (Article 1(4)) and law firms TK Counsel and ExpatDen say work only for non-residents about their activities abroad is exempt. The UK FCDO says people working in Georgia "including remotely" need a permit, and Fragomen (Nov 2025) said remote work treatment was unclear. ExpatDen adds that one Georgian client can bring all your work under the permit rule. Get advice for your case.
Self-employed people apply themselves at labourmigration.moh.gov.ge and must do a video interview; employers apply for their staff.
An employer must first post the job on worknet.gov.ge for at least 10 working days. Self-employed applicants give a tax turnover statement or a business plan for a new business (ExpatDen).
The right to work is first issued for 6 months to 1 year (IT workers up to 3 years) and is tied to one employer and job, or one field for the self-employed.
Apply to extend at least 30 days before it ends. After 5 years, extensions can be up to 5 years.
1 May 2026 / 1 January 2027Self-employed foreigners already active on 1 March 2026 faced enforcement from 1 May 2026; registered labour immigrants must have both the work right and a residence permit by 1 January 2027.
After getting the work right, you apply for a work or IT residence permit within 10 calendar days in Georgia, or a D1 visa at a consulate abroad within 30 days.
2,000 GELWorking without the right to work can cost 2,000 GEL each for the worker and the employer, rising for repeat offences.
We could not read the Code of Administrative Offences text. Non-compliance can also block residence permit renewal or lead to deportation (Fragomen).
Eurofast reports 2,000 GEL for a first offence by a self-employed foreigner and 5,000 GEL for a repeat; fines for employers double within a year and then triple. Not reporting a contract change costs 1,000 GEL.
