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Tbilisi, the capital of Georgia, at sunset with hills behind the old town.

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Residency

Georgia Residency

Residency in one of the most open, low tax countries between Europe and Asia, through property, a larger investment or a business you run, with a straightforward process and low running costs.

Minimum
None, via a business
Timeline
Approx. 1 to 2 months
Outcome
Temporary, then permanent residency
Presence
No minimum stay
Family
Spouse and children
The highlights

Why Georgia

Tax

Foreign income is not taxed

Georgia taxes residents only on income earned in Georgia, so salary, dividends and gains from abroad are exempt. There is no wealth tax, and close family pay no inheritance tax.

Local income is taxed at a flat 20%, and a registered small business can pay 1% of turnover instead, up to GEL 500,000 (Georgian lari) a year.

Full tax breakdown
0%Tax on income from abroad
20%Personal income tax
15%Company tax
18%VAT

Fast and simple

A residence permit is usually decided within 30 days, with faster paid options of 20 or 10 days, and most paperwork runs through one Public Service Hall.

Three ways to a permit

A company you run once it shows enough turnover, property worth at least US$150,000, or an investment of US$300,000 that leads to permanent residence.

Low running costs

Living costs in Tbilisi and Batumi are well below Western Europe, and yearly permit fees are modest.

Between Europe and Asia

Direct flights to much of Europe, the Gulf and Turkey, and visa free stays of up to a year for citizens of approx. 95 countries.

Easy company setup

A Georgian company can be registered in days, and corporate tax of 15% is charged only when profits are paid out, not while they are reinvested.

Tax residency without 183 days

Wealthier residents can apply for high net worth status, which grants Georgian tax residency without the usual 183 day presence test.

Who does this program suit?

Suits you if

  • You want a residency where foreign income stays untaxed, backed by a property you own.
  • You want to live in Georgia long term through a business you run, without a large property purchase.
  • You want a fast, low cost process and low ongoing obligations.
  • You run an online or international business and want simple local company and banking options.
  • You want a base between Europe and Asia with a low cost of living.
  • You have significant wealth and want tax residency without spending half the year in one place, through high net worth status.
  • You want a property that earns rent while it supports your residency.

Less suited if

  • You want a passport. Naturalisation takes years of residence, language and history tests, and usually means giving up your other citizenship.
  • You want EU residency or Schengen rights. Georgia is not in the EU, and its accession process has been frozen since 2024.
  • You want to sell the property soon. The property permits depend on keeping it.
  • You are uncomfortable with political uncertainty. Relations with the EU and domestic politics have been tense in recent years.
At a glance

Pathways to residency and a passport

Temporary residence permit

All three routes start with a temporary residence permit; they differ in what backs it. Through your own company, the permit is based on work: first for up to a year, then renewed for longer while the business keeps its turnover. Through property, it is renewed each year while you keep property worth at least US$150,000. Through the US$300,000 investment, it lasts five years.

Permanent residence

The US$300,000 investment permit, in property or a Georgian business, leads to a residence permit for indefinite stay after five years. On the other routes permanent residence takes a long period of lawful residence. Citizenship can follow after enough years of residence, plus tests.

The key difference

The own company route needs no investment but a real, trading business. The property permit is the simple way in and depends on keeping the property. None of them makes you tax resident by itself: that takes 183 days in a year, or high net worth status.

FilingYear 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10Year 11
Your own companyNone; GEL 50,000 yearly turnover
Temporary residence, renewed5 to 10 years
Citizenship application
Registration possible by power of attorney, then you work in Georgia under your work permit, then live and work in Georgia
Time until you can apply for citizenship: Years of residence, plus tests
  1. Company and work permit2 to 6 weeksRegistration possible by power of attorney
  2. Build the turnoverUp to 12 monthsYou work in Georgia under your work permit
  3. Temporary residence, renewed5 to 10 yearsLive and work in Georgia
  4. Citizenship application

Time until you can apply for citizenship: Years of residence, plus tests

Property investor permitUS$150,000
Yearly renewals5 to 10 years
Citizenship application
Purchase possible by power of attorney, then in Georgia to file and collect your card, then no minimum stay for the permit
Time until you can apply for citizenship: Years of residence, plus tests
  1. Purchase and appraisal2 to 6 weeksPurchase possible by power of attorney
  2. Permit decisionUp to 30 daysIn Georgia to file and collect your card
  3. Yearly renewals5 to 10 yearsNo minimum stay for the permit
  4. Citizenship application

Time until you can apply for citizenship: Years of residence, plus tests

Investment residence permitUS$300,000
Temporary residence5 years
Permanent residenceUp to 5 years
Citizenship application
Purchase or investment possible by power of attorney, then in Georgia to file and collect your card, then no minimum stay for the permit
Keep living there for citizenship
Time until you can apply for citizenship: Years of residence, plus tests
  1. Investment and appraisal2 to 6 weeksPurchase or investment possible by power of attorney
  2. Permit decisionUp to 30 daysIn Georgia to file and collect your card
  3. Temporary residence5 yearsNo minimum stay for the permit
  4. Permanent residenceUp to 5 yearsKeep living there for citizenship
  5. Citizenship application

Time until you can apply for citizenship: Years of residence, plus tests

PathwayMinimum investmentApprovalWhat you getTime to passport eligibilityPresence
Your own companyNone; GEL 50,000 yearly turnoverUp to 30 daysTemporary residence (work), 1 year at firstYears of residence, plus testsLive and work in Georgia
Property investor permitUS$150,000Up to 30 daysTemporary residence (property), 1 year renewableYears of residence, plus testsNo minimum stay; real residence for citizenship
Investment residence permitUS$300,000Up to 30 daysTemporary residence (investment), 5 years, then permanentYears of residence, plus testsNo minimum stay; keep it 5 years

All three permits are temporary residence permits; they differ in what backs them. Citizenship takes years of real residence plus language and history tests, and Georgia usually requires new citizens to give up other nationalities.

Ways to qualify

Investment options

Each option below qualifies on its own. We help you pick the one that suits your money and your plans.

BusinessNo minimum investment

Your own company

A Georgian company or Individual Entrepreneur registration that you run. Once it shows at least GEL 50,000 of turnover a year, it can support a temporary residence permit for you based on work, first for up to a year and then for longer periods. Since March 2026 you also need a work permit to work in Georgia yourself.

Real estateUS$150,000

Property investor permit

Non agricultural property at market value, verified by an accredited appraiser. Multiple properties can be combined. A one year permit, renewed while you keep the property.

InvestmentUS$300,000

Investment residence permit

Property worth US$300,000, or the same amount invested in a Georgian business. A five year permit, then permanent residence if you keep the property, or if the business meets its yearly turnover targets.

Visa freeNo permit

Visa free stay of up to a year

Citizens of approx. 95 countries can live in Georgia for up to 365 days without a visa. It is not residency, and it does not give the right to work in Georgia.

Buying property to qualify? We check the title, debts, permits and valuation before you sign, so the property is clean and actually counts for the program.
Real estate due diligence
What it costs

Costs beyond the minimum

Beyond the property or investment, there are appraisal, notary and Public Registry fees, translations and permit fees, plus small yearly costs once you own property, and accounting on the business routes. Every situation is different, so we quote everything as one custom fixed fee in writing after a free call.

Before you apply

Requirements

Who can apply

  • Any nationality. The main applicant must be an adult.
  • Own company route: a Georgian company or Individual Entrepreneur registration that you run, which can support a temporary residence permit based on work, with turnover of at least GEL 50,000 over the last 12 months for each foreigner it sponsors. There is no minimum investment. Since 1 March 2026 you also need a work permit to work in Georgia yourself.
  • Property investor permit: non agricultural property in Georgia with a market value of at least US$150,000, set by an accredited appraiser. Several properties can be combined. Holders who qualified under the old US$100,000 threshold can keep renewing while they keep the property.
  • Investment residence permit: US$300,000 or more in Georgian property or a Georgian business. It lasts five years and leads to permanent residence if you keep the property, or if the business meets its yearly turnover targets.
  • A spouse and children can be included as family members.
  • High net worth tax status is separate: worldwide assets above GEL 3 million or income above GEL 200,000 in each of the last three years, plus Georgian assets of at least US$500,000.

Documents checklist

  1. Valid passport
  2. Passport photo
  3. Own company route: company or Individual Entrepreneur registration, a work permit and turnover records of at least GEL 50,000 over 12 months
  4. Property routes: Public Registry extract showing the property in your name, and an appraisal report from an accredited valuer
  5. Business investment: an audit confirming US$300,000 invested in a Georgian company
  6. Marriage certificate, apostilled and translated into Georgian
  7. Birth certificates for children, apostilled and translated into Georgian

We assist you in obtaining each document, then have it apostilled (certified with an international stamp so it is valid abroad), translated and filed for you.

Family inclusion

A spouse and children are covered by the same property investment, each with their own permit. On the larger US$300,000 investment permit, minor children and certain fully dependent relatives can also be included. On the own company route, family members can apply for residence as your dependants.

SpouseChildren
Tax at a glance

Taxes in Georgia

The headline rates for people who are tax residents there. Holding a residency or passport does not by itself make you a tax resident, and your current country may still tax you, so the licensed tax advisers in our local team confirm your position.

How residents are taxedTerritorialIncome from abroad is exempt for residents.
Personal income tax20%Flat rate; registered small businesses can pay 1% of turnover instead.
Income from abroadNot taxedExempt for all tax residents.
Company tax15%Only when profits are paid out; reinvested profits are not taxed.
VAT (sales tax)18%
Capital gains20%5% on selling a home or car; exempt if owned more than 2 years.
Dividends5%On Georgian dividends; foreign dividends are exempt.
Inheritance and giftsNoneFor close family.
Wealth taxNone
Property tax (yearly)0% to 1%Based on household income; 0% for most smaller households.
See how this compares to other countries
How it works

From first call to approval

  1. 01

    Plan and documents

    We confirm the right route for you: your own company, property or the US$300,000 investment. We then assist you in obtaining the relevant documents and having them apostilled and translated.

  2. 02

    Business or property

    For the own company route, we register your company or Individual Entrepreneur status, set up the accounting and arrange your work permit. For the property routes, our local team shortlists property with clean title that will appraise above the threshold at market value, which is not always the purchase price.

  3. 03

    Purchase or investment

    The purchase is registered in your name with the Public Registry and an accredited valuer confirms the market value, or an audit confirms your business investment.

  4. 04

    Apply in Georgia

    We file your permit at the Public Service Hall and choose the 30, 20 or 10 day track. Your residence card follows the decision.

  5. 05

    Renew

    We track renewals and keep your file up to date. The US$300,000 investment permit leads to permanent residence after five years, and if you qualify, we look at high net worth tax status alongside it.

After approval

Settling in, handled by the same team

Our local team stays with you once you are approved and takes care of the practical steps, then keeps everything current and compliant.

Residence cardTax registrationIndividual entrepreneur and small business statusMonthly and yearly declarationsDriver’s licenceCompany filings
Settling in
FAQ

Questions about Georgia

Is Georgia a good Plan B?

It is a practical one. The permit has no minimum stay, the cost of entry is a property you can rent out, and many nationalities can already visit visa free for up to a year. The limits are that the permit depends on keeping the property, it does not lead quickly to a passport, and Georgia's political direction has become less certain since its EU accession process stalled in 2024.

Is Georgia good from a tax residency perspective?

Yes. Foreign income is exempt for Georgian tax residents, and local income is taxed at a flat 20%, or 1% of turnover for a registered small business. You become tax resident by spending 183 days in Georgia in any 12 month period, or through high net worth status, which needs substantial wealth and Georgian assets of at least US$500,000. The harder part is leaving your home country's tax net, so book a free call and we can talk through your situation.

Is Georgia a good place for company structuring and banking?

It is a good place for a simple company. Registration takes days, corporate tax of 15% applies only when profits are distributed, and dividends carry 5% withholding. Georgian banks are modern and used to foreign clients, though checks have become stricter for some nationalities. For international structures, a Georgian company is often one piece rather than the whole plan.

Is Georgia good for entrepreneurs who are just starting out?

Yes, it is one of the better fits. A freelancer or sole trader can register as an Individual Entrepreneur with small business status and pay 1% of turnover up to GEL 500,000 a year, and living costs are low. Since 1 March 2026, working in Georgia this way also needs a work permit, which our local team arranges, and once the business shows GEL 50,000 of yearly turnover it can support a residence permit too.

Can I just live in Georgia without a permit?

Citizens of approx. 95 countries, including the United States, the United Kingdom, the EU, Canada and Australia, can stay up to 365 days visa free. Since 1 March 2026 that stay does not give you the right to work in Georgia: if you run a business or freelance there, you need a work permit. Remote work for an employer outside Georgia is still allowed. A residence permit adds a local ID, security and a path to permanent residence.

Can I get residency through my own company?

Yes. A Georgian company or Individual Entrepreneur registration can support a temporary residence permit for you, based on work, once it shows at least GEL 50,000 of turnover over the last 12 months for each foreigner it sponsors. There is no minimum investment, so it suits people who already earn through their business. Our local team handles the registration, accounting, work permit and residence application.

What does the US$300,000 investment permit give me?

A five year residence permit for you and your family, backed by US$300,000 in Georgian property or a Georgian business. If you keep the property for the five years, or the business meets its yearly turnover targets, it leads to permanent residence.

Did the property threshold change?

Yes. Since 1 March 2026 the minimum is US$150,000 at market value, up from US$100,000. Holders who bought under the old rule can keep renewing while they keep the property.

Do I need to live in Georgia?

No minimum stay is set for the property permit. You need to be there to file and collect your card. Living there matters for tax residency, which starts at 183 days, and for any future citizenship application.

Can I get Georgian citizenship later?

Possibly, after years of lawful residence, plus tests on the Georgian language, history and law. Sources differ on whether the residence period is now five or ten years after a 2023 amendment, so we confirm it at the time. Georgia generally expects new citizens to give up other nationalities, with exceptions granted only by presidential decision.

What is high net worth tax status?

A way to become a Georgian tax resident without spending 183 days there. You need worldwide assets above GEL 3 million or income above GEL 200,000 in each of the last three years, Georgian assets of at least US$500,000, and either a Georgian residence permit or GEL 25,000 of Georgian income. It is granted for one year and renewed each year.

Can I combine several properties?

Yes. Several non agricultural properties can be combined to reach US$150,000, as long as the accredited valuation confirms the total market value.

Do I need insurance to enter Georgia?

Since 1 January 2026, most foreign visitors must hold health and accident insurance with at least GEL 30,000 of cover for their stay. We include it in your checklist.

Can I rent the property out?

Yes. The permit depends on ownership, not on living in the property. Rental income from Georgian property is Georgian income and is taxed in Georgia, so we plan the registration with you.

Next step

Find out if you qualify

Tell us a little about yourself and we will review whether Georgia Residency suits you, what it would cost in total and how long it would take. No cost and no obligation.

Prefer to talk? Book a free 15 minute call.

Strictly confidential. We only use your details to reply to you.