Tax residency & residence

Digital nomads in Georgia

Georgia is popular with people who work location-independently. To stay compliant, plan stay, tax and the form of work together.

What it is about

Many nationals, including EU citizens, may stay visa-free for a year. Anyone in the country for more than 183 days within a 12-month period becomes tax resident in Georgia.

Freelancers often register as individual entrepreneurs with Small Business status (1% of turnover up to GEL 500,000). For employees of foreign employers, taxation depends on where the work is performed.

Requirements

  • Valid passport and right of stay
  • Clear form of work: employed, freelance or own company
  • Tax ID, possibly sole-trader registration
  • Coordination with your previous country of residence

How it works

  1. Plan form of work and length of stay
  2. Register tax ID and, if relevant, as a sole trader
  3. Open an account
  4. Document residency and obligations

How StartKap helps

We register you, apply for Small Business status, open the account with you and file the monthly returns.

Whether you need a work permit and how your income is treated in Georgia, we clarify with you in a consultation.

Legal status checked on 9 Nov 2026. General information, not legal or tax advice for your individual case.

Questions about this service

Is there a special digital nomad visa?

The earlier pandemic-era programme no longer runs. For many Europeans the one-year visa-free stay is sufficient.

Do I pay tax in Georgia as a nomad?

After 183 days you are resident there. What is taxed then depends on the type and source of income.