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Regarding individual taxation, a tax resident is a natural person who resides for at least 183 days in Georgian territory, tax residents are only taxed on their Georgian-source income. This means that income earned abroad is not subject to Georgian taxation.


  • Work Residence Permit : This is issued to people who are going to carry out business or work, both for own account and for others. The applicant must certify the employment and/or business activity (e.g. employment contract, or in the case of independent professionals a document certifying professional activity or education), or a bank statement that the applicant possesses at least twice the average subsistence cost applicable in Georgia per month, for the duration of the permit (mandatory for self-employed). In the case of nationals of non-visa-free countries, possession of a D1 / D2 immigration visa will be required. The fees will vary depending on the issuing term of the permit, which can be 10 days (GEL 410 ≈ USD 150), 20 days (GEL 330 ≈ USD 120) or 30 days (GEL 210 ≈ USD 77).

  • Investment Residence Permit : An indefinite residence permit is issued to a foreign national (and his/her spouse and dependents) who has invested at least GEL 300,000 (≈USD 110,000) in the country, in accordance with the Georgia Law on Promotion and Investment Guarantees. A document certifying investment and a written recommendation of a member of the Government of Georgia or of three citizens of Georgia empowered to represent a business subject operating in Georgia shall be required. The permit is issued in 20 days (GEL 300 ≈ USD 110) or 30 (GEL 180 ≈ USD 67).

  • Permanent Residence Permit : A foreign citizen who has a spouse or father or mother of a Georgia citizen or who has resided legally on the territory with a temporary residence permit for 6 years (except for studies, medical treatment or diplomatic issues), may apply for a permanent residence permit. A document certifying the applicant’s legal income will be required.