Georgia visa and residency guide 2026: the ultimate low-tax expat base

Georgia — the Caucasus country, not the US state — has become one of the most popular expat and digital nomad destinations in the world since 2020. Here is why, and how to make it your base legally.

Georgia’s immigration situation for expats

The 365-day visa-free stay — unique globally

Georgia grants citizens of the USA, UK, EU, Canada, Australia, New Zealand, and many other countries a 365-day visa-free stay per calendar year under its liberal immigration policy. This means you can stay in Georgia continuously for a full year without any visa, permit, or registration with immigration authorities. No other country in Europe or the Caucasus offers this level of access. At the end of the calendar year, you simply re-enter and the 365 days reset.

Practical implication: many remote workers and digital nomads simply stay in Georgia on rolling visa-free status year after year. This is legally valid — there is no requirement to obtain formal residency unless you want specific Georgian benefits such as a Georgian bank account, driving licence, or ability to sign a lease in your own name without a residency card.

The 1% flat tax on foreign income — Georgia’s main draw

Georgia’s individual entrepreneur (IE) regime allows foreign nationals and Georgian citizens to register as an individual entrepreneur with minimal paperwork (USD 30 to 50, completed in 1 to 2 days) and pay a flat 1 percent tax on annual turnover — not profit — up to approximately GEL 500,000 (approximately USD 180,000 at current rates). This rate applies to foreign-source income invoiced through the Georgian IE entity.

How it works in practice: a freelancer or remote contractor registers as a Georgian IE, invoices foreign clients through the Georgian entity, and pays 1 percent tax on the revenue received. Income above GEL 500,000 per year is taxed at 3 percent up to a higher threshold, then standard progressive rates. A Georgian accountant handling quarterly declarations and the annual return typically costs USD 50 to 100 per month. The regime is straightforward and widely used by the international expat community in Tbilisi.

Georgian residency permit (if you want one)

For those who want formal Georgian residency — for a Georgian bank account, a driving licence issued locally, or longer-term legal stability — the standard routes are: residency based on employment by a Georgian company (requires a Georgian employer to sponsor), residency based on business registration (founding a Georgian LLC requires a minimum GEL 2,000 company capital — approximately USD 720), or residency based on property ownership (purchasing property worth at least USD 100,000 in Georgia qualifies).

The business registration route is the most popular for self-employed expats. Process: register an LLC or IE at the National Agency of Public Registry (NAPR), open a Georgian company bank account, and apply for a temporary residence permit at the Public Service Hall in Tbilisi. Temporary residence permits are granted for 1 year and renewable. After 6 years of legal residence, Georgian permanent residency is available.

Cost of living in Tbilisi

Tbilisi is one of the cheapest capitals in Europe for high quality of life. A comfortable 1-bedroom apartment in Vake or Vera (the nicest central districts) costs USD 400 to 800 per month. A meal at a good Georgian restaurant costs USD 5 to 15. Georgian wine — the country is the world’s oldest wine-producing region, with the qvevri clay-vessel winemaking method dating back 8,000 years — costs USD 3 to 10 per bottle in a restaurant. Utility costs in a modern apartment: USD 50 to 100 per month. Fibre internet at 100 to 500 Mbps is ubiquitous in Tbilisi and costs USD 15 to 25 per month. Total monthly expenses for a comfortable single-person lifestyle including rent, food, utilities, and transport: USD 1,200 to 2,000.

Georgian banking for expats

TBC Bank and Bank of Georgia are the two largest banks and both actively welcome expat clients. Opening a Georgian bank account as a legal resident (IE registration or company registration) typically takes 1 to 3 days. Without residency, bank account opening is more restricted at most branches — some branches in Tbilisi handle non-resident account opening with just a passport and proof of address, but this varies by branch manager. Georgian bank cards (Visa, Mastercard) work internationally without issue. SWIFT transfers from foreign banks to Georgian accounts are straightforward; incoming USD and EUR transfers are common for those earning from abroad.

Healthcare in Georgia

Georgia’s public healthcare system is less developed than Western European standards. Most expats and legal residents use the private healthcare sector, which is affordable and adequate for routine care. A private GP consultation in Tbilisi costs USD 15 to 40. International-standard private hospitals include American Hospital Tbilisi and Curatio Group hospitals. Private health insurance in Georgia from a Georgian insurer (GPI Insurance, Aldagi) costs USD 100 to 300 per year for a basic policy covering hospitalisation and specialist referrals. Many expats supplement this with international health insurance for major procedures or medical evacuation cover.

Neighbourhood guide: where to live in Tbilisi

Vake: the most popular expat district — quiet residential streets, upscale cafes, proximity to Vake Park, best coffee shops and co-working spaces. Vera: bohemian, artsy, close to Freedom Square and the old city, mix of Georgian locals and international residents. Saburtalo: more residential and local in character, cheaper than Vake, growing digital nomad infrastructure. Old Town (Abanotubani/Metekhi): atmospheric and tourist-heavy, beautiful architecture but noisier and higher-priced for short-term lets. Sololaki: hip neighbourhood with Soviet-era apartments rapidly being converted to modern flats, emerging arts and dining scene.