The world’s most underrated tax + residency combo for digital nomads, online entrepreneurs, and investors — 365 days visa-free, 1% personal tax up to ~$180K turnover, 0% on foreign-source income. Then turn it into permanent residency, and eventually a Georgian passport.
Each route gets you legally settled in Georgia with the right tax structure. The difference is what you do during the qualifying period and how much capital you commit.
Strong passport, real PR, world-class internet, $400/mo apartments — and a tax code that genuinely rewards remote workers and business owners.
Citizens of 95+ countries (US, UK, EU/Schengen, Canada, Australia, GCC, much of Latin America) can enter Georgia and stay for an entire year — no application, no fee. Step out and back in for a fresh year.
Register as an IE with Small Business Status and pay 1% on gross turnover up to GEL 500,000 (~$180K USD) per year. No social contributions. The cheapest legal sole-prop tax regime in the world.
Georgia is a territorial-tax country. Once you’re a tax resident, dividends, interest, capital gains, and business profits earned outside Georgia are generally exempt from Georgian tax.
Georgian LLCs pay 0% on retained earnings — corporate income tax (15%) is only triggered when profits are distributed as dividends. Reinvest aggressively, defer indefinitely.
Georgian passport ranks ~41 on Henley 2026 — visa-free or visa-on-arrival to ~120 destinations including the entire Schengen Area (since 2017), Turkey, UAE, Brazil, and most of LatAm.
Skip the 183-day physical-presence rule via the High Net Worth tax-residency program — qualify with GEL 200K (~$75K) annual income for 3 years OR GEL 3M (~$1.1M) global assets, plus modest Georgian-source income.
Georgia gives you a menu, not a single rate. Most clients combine 2–3 of these — we map the right stack on the call.
Register as a Georgian sole-proprietor and apply for Small Business Status. Pay 1% on gross turnover up to GEL 500,000 (~$180K/yr). Excess is taxed at 3% in that year; if you exceed for 2 consecutive years, status auto-revokes.
0% corporate income tax on retained earnings — you only pay 15% CIT when profits are distributed as dividends. Combine with personal IE for one of the cheapest legal stacks worldwide.
Qualifying IT and maritime-services companies pay just 5% personal income tax on employee salaries, 5% corporate tax, and 0% tax on dividends paid out. Best for software exporters and remote engineering teams.
Get a Georgian tax-residency certificate without the standard 183-day physical-presence requirement. Qualify with GEL 200,000 (~$75K) of annual income for 3 years OR GEL 3M (~$1.1M) of global assets — plus a small Georgian-source income tie.
Most clients are tax-resident within 12 months and on the PR / citizenship clock from day one. Honest timeline:
Pick the route, secure your visa-free entry or e-visa, fly to Tbilisi, get apostilled documents in order.
Register IE / LLC, apply for Small Business or International Company Status, file residence-permit application.
Renew annually, keep the tax structure clean, build the 6-year (PR) and 10-year (citizenship) clocks.
File for permanent residency at year 6 (investment holders) or 10. Naturalization at year 10 with language exam.
Figures in USD. Government fees use the published Public Service Hall rates as of April 2026. Costs exclude personal living expenses (Tbilisi averages $700–$1,400/month for a single person).
| Line item | Digital nomad | Business owner | Investor ($150K) |
|---|---|---|---|
| Setup capital (visa / LLC / property) | $0 (visa-free) | ~$2K (LLC + legal) | $150K+ apartment* |
| Individual Entrepreneur registration + Small Business Status | ~$50 | optional | ~$50 |
| Property purchase fees (notary, transfer) | — | — | ~1.5–2.5% |
| Residence permit application (Public Service Hall) | ~$100 | ~$300 | ~$300 |
| Apostilles, translations, police clearances | $200–$500 | $300–$700 | $300–$700 |
| Local Georgian attorney + accounting (year 1) | $1K–$2K | $2K–$4K | $3K–$5K |
| Find With Ankit advisory & case management | $3K–$5K | $5K–$7K | $5K–$7K |
| Year-1 program cost (excluding property) | ~$4.5K–$8K | ~$10K–$14K | ~$8K–$13K + property |
Georgia is generous, but the rules are tightening. Better to know the friction now than discover it 12 months in.
Georgia’s labour-migration amendments took effect March 1, 2026 — work permits are now mandatory for all foreign workers including freelancers and remote workers. Existing residents have until January 1, 2027 to comply. We bake this into every plan.
Naturalization requires 10 years of legal residence + a Georgian language, history, and law exam. Georgia generally does not permit dual citizenship — most applicants must renounce their original passport. (Presidential-discretion dual is possible but rare.)
The investor route minimum jumped from $100K to $150K on March 1, 2026. Multiple properties can stack to hit the threshold, but each must be appraised by an accredited body. The $300K / 5-year permit unchanged.
Cross GEL 500,000 (~$180K USD) of turnover and the excess is taxed at 3%. Cross it for two consecutive years and Small Business Status auto-revokes on Jan 1 of year three — you fall back to 20% personal income tax. Plan revenue carefully.
Becoming a Georgian tax resident (via 183 days or HNWI route) gives you a tax certificate but not a residence permit. We sequence both — they solve different problems and you need both for the full benefit.
These countries do not recognize dual citizenship. If you ever pursue Georgian naturalization, you’d lose your original passport. Most Indian clients use Georgia purely for the tax stack and PR — without ever surrendering their Indian citizenship.
If a 1% personal tax + 0% on foreign income + a real PR pathway sounds like the upgrade you’ve been looking for, let’s design the stack. $100 · 30-minute paid strategy call.