Residency pathway · Georgia

Move to Georgia.
Foreign income exempt.
A residence card in 10–30 days.

Georgia's Tax Code exempts a resident individual's non-Georgian-source income, most nationalities can stay a full year without a visa, and the PSDA decides property and investment residence permits in 10 to 30 calendar days. MoveToGeorgia walks you through the permit categories the PSDA actually issues, the official thresholds and fees, what the Tax Code says once you are resident, and the High Net Worth Individual route to a tax-residency certificate — so you arrive with a plan, not a forum rumour.

Official thresholds / Vetted local lawyers / Exit Global review
Your residency file, organisedExample
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🌍 Home country🇬🇪 Georgia

One destination. One organised file.

Every document the authority will ask for, in order.
Example checklist3 of 4 added
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Passport + photosValidity checked against the rule
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Police clearance, apostilledFrom every country of recent residence
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Proof of funds / incomeMatched to the category threshold
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Health coverAdd it when available
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Know what you have. See what's next.Less guesswork. Fewer rejected files.
At a glance

Georgia in four numbers

Figures are quoted from the official pages linked on each card. Checked 8 September 2026.

Tax system
Foreign income exempt

Income (including gains) received by a resident natural person that is not Georgian-source income is exempt from income tax (Tax Code art. 82(1)(u)). Georgian-source income is taxed at a flat 20%.

Official source ↗
Presence to keep residency
No day count

The Aliens Law ties property and investment permits to ownership and turnover, not to days in Georgia; only the IT permit is cancelled if the holder is absent 183+ days in any 12 months (art. 21(14)).

Official source ↗
Time to first card
10–30 days

PSDA decides residence permits in 30 days (GEL 300), 20 days (GEL 450) or 10 days (GEL 600); IT permits GEL 500 / 750 / 1,000.

Official source ↗
Citizenship
10 years

Ordinary naturalisation needs 10 consecutive years of lawful residence, plus Georgian language, history and law tests; dual citizenship only with prior consent (Organic Law on Citizenship, arts. 3, 12, 21¹).

Official source ↗
Why people choose Georgia

The honest case.
And who it isn't for.

No destination is right for everyone. These are the reasons people actually choose Georgia — and the situations where we would tell you to look elsewhere.

Foreign-source income is outside the tax net

Article 82(1)(u) of the Tax Code exempts income and gains a resident individual receives that are not Georgian-source. Foreign dividends, interest, rents, pensions and gains on assets abroad are not taxed in Georgia, and the Revenue Service's own FAQ says so in one line. Georgian-source income is taxed at a flat 20%, local dividends and interest at 5% withholding, and there is no wealth tax and no inheritance tax for first- and second-line heirs.

Residency that turns on property, not paperwork

Own a non-agricultural property valued above US$150,000 and the PSDA issues a one-year short-term residence permit, renewable each year while you keep the property. Invest US$300,000 (or hold property above that value) and the investment permit runs 5 years, converting to an unlimited residence permit if the turnover or ownership conditions are met. Neither category carries a minimum-days rule.

A year without a visa, and a 1% regime for freelancers

Citizens of the 94 states listed in Government Ordinance No 255 may enter and stay for one full year without a visa, which makes scouting and the application itself simple. Registered individual entrepreneurs with Small Business Status pay 1% on turnover up to GEL 500,000 (3% above), and the country is dollar-friendly, cheap to live in and two hours' flight from Istanbul and Dubai.

Probably not the right fit if…
  • People whose income is earned by working while physically in Georgia and who expect it to be tax-free — employment and services performed in Georgia are Georgian-source under art. 104 and taxed at 20% (or 1% only if you qualify for Small Business Status).
  • Anyone who needs a fast second passport — ordinary naturalisation takes 10 years, requires Georgian-language, history and law examinations, and dual citizenship is granted only by exception.
  • Those who want a residence permit without buying property, investing or being employed — Georgia has no passive-income or digital-nomad residence permit; the 2020 'Remotely from Georgia' entry scheme is closed.
An independent preparation tool. Not a government body. Residency is granted only by the Public Service Development Agency (PSDA). Private beta.
01 / The routes that exist

The residency pathways

These are the categories the PSDA operates today under the Law of Georgia on the Legal Status of Aliens and Stateless Persons (arts. 15–16). Figures, fees and document lists are the official ones as of 8 September 2026. Note the property threshold for the short-term permit is now US$150,000, not the US$100,000 still quoted on many websites.

Short-term residence permit (property ≥ US$150,000)

Buyers of a flat or house who want a renewable card for themselves, their spouse and children without a business or a job.

  • Ownership of non-agricultural immovable property in Georgia with a market value exceeding US$150,000 equivalent in GEL (art. 15(j))
  • Extract from the Public Registry plus a market valuation by a certified assessor of a body accredited by the Georgian Accreditation Centre
  • Copy of passport, proof of lawful stay in Georgia (your visa-free entry counts), 3×4 cm electronic photo, fee receipt
  • Spouse and children are included on the same property; foreign documents legalised or apostilled
  • Fee GEL 300 (30 days), GEL 450 (20 days) or GEL 600 (10 days)
Timeline / validity: Issued for 1 year; extendable one year at a time while you own the property (art. 16(1)(f)); the permit ends when ownership ends
Official source ↗

Investment residence permit (US$300,000)

Investors who want a 5-year card with a defined route to an unlimited permit, and who can either run a business with real turnover or simply hold property above US$300,000.

  • An investment of at least US$300,000 equivalent in GEL under the Law on Investment Activity Promotion and Guarantees (evidenced by an audit report), or ownership of non-agricultural property with a market value exceeding US$300,000 (Public Registry extract plus certified valuation)
  • A reference from a member of the Government of Georgia or from three Georgian business representatives
  • Business investors must file Revenue Service turnover data each year: at least US$50,000 in year 1, US$100,000 in year 2 and US$120,000 in years 3–5, or the permit is terminated (art. 21(12))
  • Property-based holders must keep the property for the full 5 years
  • Fee GEL 300 / 450 / 600 depending on 30 / 20 / 10-day processing; family members can be included
Timeline / validity: 5 years (art. 16(1)(e)); before expiry apply for the unlimited residence permit (art. 15(k)), decided in 20–30 days
Official source ↗

Work residence permit (employment or entrepreneur)

People hired by a Georgian company, or founders of a Georgian company that actually trades.

  • Employment contract or proof of entrepreneurial activity in Georgia
  • Monthly income of at least the official minimum subsistence level
  • The employer or your own company must show annual turnover of at least GEL 50,000
  • Passport copy, proof of lawful stay, photo, fee receipt; foreign documents apostilled
  • Fee GEL 300 / 450 / 600 for 30 / 20 / 10-day processing
Timeline / validity: First issued for 6 months to 1 year (art. 16(1)(a)); extendable, up to a total of 12 years on temporary permits; permanent residence after 10 years
Official source ↗

IT residence permit

Software developers, IT freelancers with Small Business Status, and administrators of international companies in the IT sector, plus their families.

  • At least 2 years' IT experience (ISCO-08 code 25 occupations)
  • Remuneration or income of at least US$25,000 equivalent in GEL a year, documented twice at least 30 days apart
  • Employees: registration with the State Employment Support Agency and a work-rights decision; entrepreneurs: registered in Georgia with Small Business Status under activity codes 58.21–63.12
  • Application form carrying the unique code issued by the State Employment Support Agency
  • Fee GEL 500 (30 days), GEL 750 (20 days) or GEL 1,000 (10 days)
Timeline / validity: 3 years for the first issue (art. 16(1)(h)); cancelled if you are outside Georgia 183 days or more in any continuous 12 months (art. 21(14))
Official source ↗

Permanent and family routes

Spouses, minor children and parents of Georgian citizens, and long-term temporary residents.

  • Spouse of a Georgian citizen: marriage proof, income of at least 2× the subsistence minimum, fee GEL 500, decided in 90 days; permanent permit after 5 years on the spouse permit
  • Family reunification with any residence-permit holder: proof of kinship and income of at least 2× the subsistence minimum, fee GEL 300 / 450 / 600
  • Permanent residence permit after 10 years on temporary permits (study, medical-treatment and diplomatic-mission years do not count), with proof of legal income
  • Apply at least 40 calendar days before your lawful stay expires
Timeline / validity: Permanent residence permit decided in 20–30 days and issued with the right of permanent living (art. 16(1)(g))
Official source ↗
The $497 residency-file review

Build the file once.
Pay a lawyer to file — not to chase paper.

You gather the documents; we check the file against the current PSDA requirements under the Law on the Legal Status of Aliens and hand you to a vetted Georgian lawyer for the filing in Tbilisi or Batumi.

$497one-time, per applicant file
Start the process →
What the $497 covers.

A category check against the current official requirements, a document-by-document review of your file, and a warm handover to a vetted local lawyer or licensed agent who files it. Their fees and government fees are separate and quoted up front.

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Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.

Your tax position once resident

Foreign income exempt, 20% on Georgian income, and two ways to become tax resident.

The Tax Code of Georgia (Law No 3591 of 17 September 2010, consolidated to June 2026) taxes resident individuals on Georgian-source income only in practice: article 79 makes residents the income-tax payers, article 81 sets a flat 20% rate, and article 82(1)(u) exempts income and gains received by a resident natural person that do not belong to Georgian-source income. Article 34(2) makes you resident for the whole tax year once you have actually stayed in Georgia 183 or more days in any continuous 12-calendar-month period ending in that year; days spent abroad for treatment, leisure, business trips or education still count as Georgian days. Article 34(6) lets the Minister of Finance confer residency on a High Net Worth Individual without the day count. The Revenue Service (rs.ge) administers the system and issues residence certificates.

Official source ↗
  • Foreign-source income is exempt. Dividends and interest from foreign companies and banks, rents from property abroad, foreign pensions, and gains on shares or real estate outside Georgia are 'income received by a resident natural person which does not belong to Georgian source income' and fall under article 82(1)(u). The Revenue Service FAQ confirms it is 'exempt of income tax'. You still file an annual return by 1 April if you have income not taxed at a Georgian source (art. 153).
  • What is Georgian-source. Under article 104, employment in Georgia, services actually rendered in Georgia, dividends from Georgian companies and interest from Georgian payers are Georgian-source. So a salary or consulting fees earned while you physically work from Tbilisi are taxable at 20% even if the client is abroad — unless you hold Small Business Status.
  • Small Business Status: 1%. A registered individual entrepreneur granted the status pays 1% on taxable turnover up to GEL 500,000 a year and 3% from the month the threshold is exceeded (art. 90); certain activities are excluded by Government resolution. Remote freelancers commonly use this for client income earned from Georgia.
  • Local investment income and property. Dividends paid by a Georgian company and interest paid by a Georgian resident are withheld at 5% and are then final (arts. 130–131). Gains on a residential apartment or house owned more than 2 years, on a vehicle held more than 6 months, and on other assets held more than 2 years not used in business are exempt (art. 82(1)(f)). Rental income from residential lettings can be taxed at 5% without deductions (art. 81(2)).
  • No wealth tax; inheritance and gifts. Property received as a gift or by inheritance is exempt for first- and second-line heirs, and up to GEL 150,000 for third- and fourth-line heirs (art. 82(1)(g), (i)). Property tax on a natural person's real estate applies only if family income in the preceding year exceeded GEL 40,000 (art. 206), at 0.05–0.2% of market value for families under GEL 100,000 and 0.8–1% above (art. 202(5)) — and 'family income' includes foreign-source income.
  • High Net Worth Individual residency. Article 34(6) allows Georgian tax residency without 183 days under conditions set by the Minister of Finance, and the Revenue Service accepts a 'request of residence certificate by a natural person secured by considerable property'. The published conditions are worldwide assets above GEL 3,000,000 or income above GEL 200,000 in each of the last three years, plus Georgian assets of at least US$500,000 and either a Georgian residence permit or GEL 25,000 of Georgian-source income in the year — the certificate covers one tax year. Confirm the current thresholds with the Revenue Service before relying on this route; we check them in every file review.

Residency here is only half the move. Your old country has to agree you left.

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Exit Global's review is an advisory opinion, not a determination by any tax authority.

02 / Step by step

From decision to residency card

The order matters: apostilles and police certificates expire, and most authorities want everything dated within a few months of filing.

01

Check your entry status and pick the category

If your passport is on the 94-country list in Ordinance No 255 you may enter and stay one full year visa-free; otherwise obtain a D-category immigration visa first. Match your capital and plans to the short-term property permit, the US$300,000 investment permit, a work permit or the IT permit; decide now whether you also want Small Business Status or the HNWI certificate.

02

Prepare foreign documents

Passport, and any marriage or birth certificates for family members, legalised or apostilled and translated into Georgian by a notarised translator. The PSDA lists do not require a police certificate or health-insurance proof for property, investment or work permits, but keep both available — a lawyer may ask for them on a work file.

03

Buy or invest, and get the valuation

Register the property at the National Agency of Public Registry and obtain a market valuation from a certified assessor of a body accredited by the Georgian Accreditation Centre (above US$150,000 for the short-term permit, above US$300,000 for the investment permit). Business investors need an audit report on the investment and a reference from a Government member or three Georgian business representatives.

04

Lodge with the PSDA and pay the fee

File online or at a Public Service Hall at least 40 calendar days before your lawful stay expires. Pay GEL 300, 450 or 600 for a 30-, 20- or 10-day decision (GEL 500–1,000 for the IT permit). Investors and property owners with spouses and children file the family members at the same time.

05

Collect the residence card and register at the Revenue Service

Apply for the residence card within 6 months of the permit being granted — the permit is cancelled if you do not (art. 21(1)(k)). Register with the Revenue Service, open a Georgian bank account if you have not already, and apply for Small Business Status if you will invoice clients from Georgia. Investment-permit holders file annual turnover data with the PSDA.

06

Establish tax residency and close the loop at home

Track 183 days in any 12-month period, or file the HNWI request with the Revenue Service, then obtain the residence certificate (Form #4) for the tax year. Use it in your old-country exit file — see the Exit sites.

03 / Living there

Living there: the practical facts

The things people ask us after the paperwork: money, health, language and a roof.

Banking

Georgian banks open lari and multi-currency accounts for non-residents and residents, but since 2022 they apply enhanced source-of-funds and compliance questionnaires to foreign applicants; a residence permit and a local address make it noticeably easier. Cards and transfers are modern, and dollars and euros are freely held.

Healthcare

The PSDA document lists for property, investment, work and IT permits do not include health insurance, and the Aliens Law sets no compulsory cover for these categories. State health programmes are aimed at citizens; residents typically buy private insurance for the private hospitals in Tbilisi and Batumi, which are inexpensive by European standards.

Language

Georgian is the official language and all PSDA and Revenue Service filings are in Georgian; foreign documents must be legalised or apostilled and translated. English is widely used in Tbilisi business and property circles, Russian is common among older Georgians, and the naturalisation exam is in Georgian.

Property

Foreigners can own apartments, houses and non-agricultural land outright, registered at the Public Registry; the same property that gives you a permit also fixes your permit's fate — the short-term permit ends when ownership ends (art. 21(11)). Agricultural land is excluded from both permit routes and is restricted for foreigners. Property tax applies only above the GEL 40,000 family-income threshold.

Good questions. Clear answers.

Before you
get started.

Answers reflect the official rules as checked on 8 September 2026.

Do I have to live in Georgia full-time?

For the property, investment, work and family permits, no: the Law on the Legal Status of Aliens terminates those permits for reasons such as loss of the property, missed investment turnover, a cancelled job or fraud, not for days spent abroad. The IT residence permit is the exception — it is cancelled if you are not actually in Georgia for 183 days or more in any continuous 12 months (art. 21(14)). Tax residency is a separate question: if you want Georgia's residence certificate you need the 183-day test or the HNWI route.

How is Georgian tax residency triggered?

Article 34(2) of the Tax Code makes you a Georgian resident for the entire tax year if you actually stayed in Georgia 183 or more days in any continuous 12-calendar-month period ending in that year. Days you spend abroad specifically for treatment, leisure, business trips or education count as Georgian days; days in Georgia as a diplomat, in transit, or for treatment or leisure do not. Any part of a day counts as a day. Article 34(6) adds the High Net Worth Individual route, decided by the Minister of Finance's procedure without a day count.

Can my family come?

Yes. The short-term property permit expressly covers your spouse and children on the same property; the investment permit and IT permit extend to family members; and family reunification with any residence-permit holder requires proof of kinship and income of at least twice the subsistence minimum. Spouses, minor children and parents of minor Georgian citizens qualify for a permanent residence permit.

Is there a path to citizenship?

Yes, but it is long. Ordinary naturalisation under article 12 of the Organic Law on Georgian Citizenship requires 10 consecutive years of lawful residence, knowledge of the Georgian language, history and basic law, and employment, property or business in Georgia. Dual citizenship is permitted only in the cases in articles 17 (naturalisation by exception) and 21¹ (retention with prior consent), so check whether you would have to renounce your current passport.

What are the government fees?

Residence permits (work, study, family, investment, short-term): GEL 300 for a 30-day decision, GEL 450 for 20 days, GEL 600 for 10 days. IT residence permit: GEL 500 / 750 / 1,000. Spouse-of-citizen permit: GEL 500 (90 days). Permanent and unlimited residence permits are decided in 20–30 days. Apostilles, translations, the certified property valuation and any lawyer are on top.

Do I need a lawyer?

The PSDA does not require one — applications can be filed online or in person — but the property valuation, the Public Registry extract, the Government or business references for the investment permit, and the Revenue Service registrations are easier with a local practitioner. Exit Global is an independent advisory, not a government body, and residency is granted only by the PSDA; our $497 review checks the file before it is filed.

Can I keep working remotely for a foreign employer?

Immigration-wise, a foreign employer does not give you a Georgian residence permit by itself — you need one of the property, investment, work or IT routes. Tax-wise, be careful: services actually rendered in Georgia are Georgian-source under article 104 of the Tax Code, so once you are tax resident a salary for work physically done in Georgia is taxable at 20%. Most remote workers register as an individual entrepreneur and apply for Small Business Status, taxing turnover at 1% up to GEL 500,000; the IT permit is built for exactly that profile.

What about my old country's tax residency?

Getting residency here does not end tax residency where you came from. Use the relevant Exit site — see exitglobal.app.

The next chapter starts with a plan

Arrive in Georgia with a file
the authority will accept.

Start my residency file — $497 →

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