Europe · GEL
Georgia For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
20%
Self-employed SS
Yes
VAT
18%
Capital gains
5%
Exit tax
No
Nomad visa
Yes
75
/ 100
Tax efficiency66
Ease to enter89
Ease to exit93
Cost of living89
Internet8
English25
Georgia taxes residents on a territorial basis, so most foreign source income earned by a solopreneur is exempt and only Georgian source income faces the flat 20 percent personal tax. Registered individual entrepreneurs with Small Business Status pay just 1 percent on annual turnover up to GEL 500,000, and there are no traditional social security charges, only a modest mandatory funded pension of 2 percent each from worker and employer. There is no wealth, inheritance, or exit tax and no CFC rules, while setup and residency are easy, cost of living is very low, and a 12 month remote work stay plus visa free entry for many nationalities make it accessible, though local English proficiency is limited.
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate20%
Top rate threshold$0
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate2%
Employer SS rate2%
Indirect & other taxes
VAT standard rate18%
Capital gains rate5%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameSmall Business Status (1% turnover tax for individual entrepreneurs up to GEL 500,000)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index33.1
Internet speed44.91 Mbps
English proficiencyLow
Civil liberties57
Digital nomad visa
Georgia runs the Remotely from Georgia Program (Remote Work Visa / Visa-Free Residence for Remote Workers), which lets you live here legally while earning from clients or an employer abroad. You need to prove $2,000/mo.
ProgramRemotely from Georgia Program (Remote Work Visa / Visa-Free Residence for Remote Workers)
Income requirement$2,000/mo (Minimum $2,000/month income OR $24,000 in savings; income threshold for work permit compliance starting March 2026)
Durationup to 365 days (1 year) under visa-free entry; not renewable as visa-free stay
Renewablenot renewable; must reapply or leave and re-enter after 365 days
Application fee$0 (Free; no application fees for visa-free entry or Remotely from Georgia program registration)
FamilyFamily members can accompany applicant but must apply for their own visas or residence permits; must demonstrate adequate financial support for all family members; each family member needs documentation
How it is taxed
Foreign income earned outside Georgia is generally not taxed. If registering as Individual Entrepreneur (IE), may qualify for 1% entrepreneur tax regime on turnover up to GEL 500,000/year (~$180,000 USD). As of March 2026, work permits require compliance with new regulations.
What you need to qualify
- Remote employment with company registered/clients based outside Georgia
- Minimum monthly income of $2,000 USD OR savings of $24,000 USD
- Valid passport
- Health insurance covering stay in Georgia
- Proof of remote work (employment contract, invoices, or company registration abroad)
- As of March 1, 2026: work permits mandatory for foreign remote workers
Verified 2026-07-17 · medium confidence
Sources
- PwC Worldwide Tax Summaries — Georgia Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Georgia Individual: Other taxes (VAT, pension)
- PwC Worldwide Tax Summaries — Georgia Individual: Income determination (capital gains)
- Tax Foundation — Corporate Tax Rates by Country 2025
- Numbeo — Cost of Living Index by Country 2026
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.