How does the 1% tax regime work for freelancers?

Register as an Individual Entrepreneur (IE) at the Revenue Service (takes about 30 minutes) and apply for Small Business Status. If your annual turnover is under GEL 500,000 (~$185,000), you pay just 1% tax on gross revenue. This applies to most service-based activities including consulting, IT, design, and marketing. Combined with Georgia's territorial tax system (foreign-source income is not taxed), many remote workers achieve extremely low effective tax rates.

Is Tbilisi safe for foreigners?

Tbilisi is exceptionally safe by any standard. Violent crime against foreigners is virtually unheard of, and most neighborhoods are safe to walk alone at night, including for women. The main safety concerns are aggressive driving (a cultural norm) and occasional pickpocketing in crowded tourist spots. The police force was reformed in the 2000s and is professional and non-corrupt. Dial 112 for emergencies.

What is the cost of living in Tbilisi?

A comfortable single lifestyle in Tbilisi costs $800-1,200/month, including rent ($300-600 for a furnished one-bedroom in a good neighborhood), food ($200-350 including eating out regularly), utilities ($50-80), transport ($30-50 with Bolt), and entertainment. A meal at a local restaurant costs $3-6, a cappuccino $1.50-2.50, and a bottle of good Georgian wine $4-8. Tbilisi consistently ranks among Europe's cheapest capital cities.

Can I open a bank account easily as a foreigner?

Yes. Walk into TBC Bank or Bank of Georgia with your passport and you can typically open an account within 30 minutes. Multi-currency accounts (GEL, USD, EUR) are standard. You will receive a debit card on the spot or within a few days. Some branches may ask for a Georgian phone number. Online banking and mobile apps are available in English. Georgia is also notably crypto-friendly, with no restrictions on crypto-related transactions.

How is the internet for remote work?

Internet in Tbilisi is generally good for remote work, with average speeds around 60 Mbps. Fiber connections in newer buildings reach 100-200 Mbps. Monthly plans cost GEL 30-50 ($11-18). The coworking scene is excellent — Impact Hub, Terminal, and Lokal are popular spaces. Most cafés also welcome laptop workers. Mobile 4G coverage is reliable in cities, with unlimited data plans around GEL 25-35/month.

What about healthcare quality?

Healthcare is affordable but below Western standards. Private clinics like Aversi Clinic and MediClub Georgia offer decent care with English-speaking staff. A GP visit costs $11-30, specialists $18-55. Dental care is a particular bargain. International health insurance is recommended — local policies are also available from GEL 50-200/month. For serious medical issues, some expats travel to Turkey or the EU. Pharmacies are well-stocked and many medications are available over the counter.

Can foreigners buy property in Georgia?

Yes. Foreigners can freely purchase residential and commercial property in Georgia (agricultural land is the only restriction). The buying process is simple — transactions are registered at the Public Service Hall, often completed in a single day. There is no property tax on residential real estate valued under GEL 100,000. Tbilisi apartment prices start around $30,000-50,000 for a studio, with rental yields of 8-12% achievable.

What is the IT Virtual Zone and who qualifies?

The IT Virtual Zone is a special tax status for IT companies operating in Georgia. Qualifying companies pay 0% corporate tax on revenue from IT services exported from Georgia, and only 5% tax on distributed dividends. To qualify, your company must primarily provide IT services (software development, IT consulting, data processing, etc.) to clients outside Georgia. The application is through the Revenue Service and typically takes 2-4 weeks.

What are the best international schools in Tbilisi?

The International School of Georgia (ISG) is the most established, offering IB curriculum from preschool through high school ($5,000-12,000/year). The British-Georgian Academy follows the British curriculum and has grown rapidly. QSI International School offers an American-style education with small class sizes. The European School in Tbilisi is another option. Tuition is significantly cheaper than international schools in most countries. Homeschooling and online school programs are also popular and unrestricted.

Georgia — Tax Score: 80/100

Asia · Western AsiaUpdated March 2026

Tax Score

80/100Territorial

Tax Data

Income Tax20%

Corporate Tax15%

Capital Gains0%

VAT/GST18%

Wealth TaxNo

Inheritance TaxNo

Residency & Visas

Golden VisaUSD 100,000

Digital Nomad VisaNo

Min. Residency CostUSD 100,000

Citizenship in6 years

Cost of Living & Quality of Life

Cost of Living Index28

Safety7/10

Internet60 Mbps

Healthcare5.5/10

Gasoline$1.42/L

Tax Overview

Georgia operates one of the most attractive tax systems in the world for international entrepreneurs and remote workers. The cornerstone is its territorial taxation model: only income sourced within Georgia is subject to Georgian tax. Foreign-source income — meaning money earned from clients or businesses outside Georgia — is completely exempt from Georgian taxation. For individuals, the flat income tax rate is 20%, but this headline rate is largely irrelevant for most relocators thanks to the Individual Entrepreneur (IE) regime. With Small Business Status, entrepreneurs earning under GEL 500,000 (~$185,000) annually pay just 1% on gross turnover. This is not a typo — 1% is the actual rate, and it applies to most service-based activities including consulting, software development, design, and marketing. The corporate tax rate is 15%, but Georgia uses an Estonian-style distributed profit model: companies only pay tax when profits are distributed as dividends. Retained earnings reinvested in the business are tax-free, making Georgia exceptionally attractive for growing companies. The IT Virtual Zone offers an even better deal for tech companies — 0% corporate tax on exported IT services, with only 5% on distributed dividends. Capital gains tax is 0% for individuals, and VAT stands at 18% (though many small businesses are exempt). Georgia has signed double taxation agreements with over 50 countries, and the overall tax compliance burden is low — the Revenue Service has digitized most processes and filing is straightforward. For digital nomads structuring their affairs correctly, the combination of territorial taxation and the 1% IE regime can result in an effective tax rate near zero on foreign-source income. This, combined with the extremely low cost of living, makes Georgia one of the most financially efficient bases in the world.

Compare with other countries

Residency Guide

Georgia has one of the most welcoming entry policies in the world. Citizens of over 95 countries can enter Georgia visa-free and stay for up to one full year — no visa, no registration, no questions asked. This includes citizens of the EU, US, Canada, Australia, Japan, and many other nations. This extraordinary policy makes Georgia unique among countries offering favorable tax regimes. For those who wish to stay beyond one year, the process is still relatively simple. The most common approach is the 'border run' — leaving Georgia briefly (even a day trip to neighboring Armenia or Turkey) and re-entering to reset the one-year clock. While this is technically possible, those seeking long-term stability should consider formal residency. Temporary residence permits are available through several pathways. The work permit route requires a job offer from a Georgian employer. The business route requires registering an Individual Entrepreneur or company in Georgia. The property route requires ownership of real estate valued at $100,000 or more. The study route is available for enrolled students at Georgian institutions. The application process involves submitting documents to the Public Service Hall, including passport, photos, proof of the qualifying activity, and health insurance. Processing typically takes 30 days, and the initial permit is valid for one year, renewable. After six years of legal residency, you can apply for permanent residency. Georgian citizenship is available after 10 years of residency, though dual citizenship is not generally permitted. Importantly, Georgia does not have a digital nomad visa per se — it does not need one. The one-year visa-free stay effectively serves the same purpose without any bureaucratic overhead. Remote workers can legally live and work in Georgia for up to a year without any paperwork, making it the simplest relocation option for most Western passport holders.

Also consider: United Arab Emirates, Qatar, Kuwait

Lifestyle

Life in Georgia is defined by an extraordinary combination of ancient culture, genuine warmth, and modern convenience at prices that feel almost surreal to Western arrivals. Tbilisi, the capital, is where most expats settle, and it rewards them with a city that feels both deeply historic and vibrantly contemporary. The food culture alone is worth relocating for. Georgian cuisine — khachapuri in its regional variations, khinkali filled with spiced meat or mushrooms, the walnut-rich pkhali spreads, the herb-laden stews — is one of the world's great culinary traditions. Eating out is extraordinarily affordable: a full meal at a good local restaurant costs $5-8, and even upscale dining rarely exceeds $25 per person. The wine culture is equally remarkable — Georgia claims to be the birthplace of wine with 8,000 years of history, and the traditional qvevri (clay vessel) winemaking is UNESCO-listed. Social life revolves around the supra, the traditional Georgian feast, where a tamada (toastmaster) leads the table through an elaborate sequence of toasts covering friendship, family, homeland, and departed loved ones. Being invited to a supra is one of life's great experiences, and it happens frequently — Georgians are famously hospitable and will invite near-strangers to their tables. The expat and digital nomad community has grown substantially, centered around coworking spaces like Impact Hub, Lokal, and Terminal. Regular meetups, language exchanges, and social events make it easy to build connections. Yet unlike some expat bubbles, the community here integrates well with local life. Outdoor enthusiasts find paradise: the Caucasus Mountains offer world-class trekking (Svaneti, Tusheti), skiing (Gudauri, Bakuriani), and the kind of raw natural beauty that feels increasingly rare. Tbilisi itself is surrounded by nature — drive 30 minutes and you are in mountains, vineyards, or ancient monasteries. The climate offers four distinct seasons, with hot summers and cold but manageable winters.

Banking & Finance

Georgia offers a surprisingly accessible banking environment for foreigners, with account opening possible using just a passport in most cases. The three largest banks — TBC Bank, Bank of Georgia, and Liberty Bank — all provide English-language online banking platforms and mobile apps. The Georgian Lari (GEL) trades at approximately 2.7 per USD and has remained relatively stable in recent years. Multi-currency accounts in USD, EUR, and GEL are standard at all major banks, making it easy to manage international income streams. ### Opening a Bank Account Walk into any TBC Bank or Bank of Georgia branch in Tbilisi with your passport, and you can typically open an account within 30 minutes. Some branches may request proof of address or a Georgian phone number, but requirements are minimal compared to Western Europe. Debit cards (Visa/Mastercard) are issued on the spot or within a few business days. ### Crypto-Friendly Environment Georgia has embraced cryptocurrency with open arms. There are no specific regulations restricting crypto trading or holding, and several local exchanges operate freely. Bitcoin ATMs can be found in Tbilisi, and many banks do not flag or restrict crypto-related transactions — a rarity in today's regulatory climate. ### International Transfers Swift transfers work reliably through Georgian banks, though fees can be $15-30 per transaction. Wise (TransferWise) and similar services also support GEL, providing cheaper alternatives for regular transfers. Many digital nomads maintain a Georgian account alongside their home-country accounts for local expenses.

Real Estate & Housing

Georgia's real estate market is one of the most accessible in the world for foreigners. There are no restrictions on foreign property ownership (except agricultural land), and prices remain remarkably low by international standards. ### Tbilisi Neighborhoods Vake is the upscale residential district favored by expats and diplomats, with tree-lined streets, international restaurants, and excellent infrastructure. Expect to pay $400-700/month for a furnished one-bedroom apartment. Saburtalo offers a more local feel at lower prices ($250-450/month), with good metro access and proximity to universities. Old Town (Kala) provides charm and character in renovated historic buildings, though apartments tend to be smaller. Vera sits between Vake and Old Town, offering a bohemian atmosphere with cafés and galleries. ### Batumi: The Black Sea Alternative Batumi on the Black Sea coast has transformed into a modern resort city with striking architecture and a boardwalk promenade. Property prices are even lower than Tbilisi — furnished apartments start from $200/month for rentals, and purchase prices begin around $30,000 for a studio. The city attracts a growing community of digital nomads, especially during the warmer months (May-October). ### Buying Property Purchasing property is straightforward: transactions are registered at the Public Service Hall, often completed within a single day. There is no property tax on residential real estate valued under GEL 100,000. For investment-minded buyers, Tbilisi rental yields of 8-12% are achievable, particularly with short-term rental strategies.

Safety Guide

Georgia is remarkably safe for its region, consistently ranking well above its neighbors in global safety indices. Tbilisi in particular feels exceptionally safe — walking alone at night through most neighborhoods is perfectly normal, including for women. ### Crime Levels Violent crime is extremely rare, especially against foreigners. Petty theft exists but at lower rates than most European capitals. The main safety concerns are traffic (Georgian driving can be aggressive) and occasional pickpocketing in very crowded tourist areas like the Old Town during peak season. Scams targeting tourists are uncommon compared to other popular destinations. ### Emergency Services Dial 112 for all emergencies (police, fire, ambulance). English-speaking operators are increasingly available. The police force was completely reformed in the 2000s and is generally professional and non-corrupt — a dramatic change from the post-Soviet era. Police patrol cars are visible throughout Tbilisi. ### Regional Considerations The breakaway regions of Abkhazia and South Ossetia should be avoided, as they are outside Georgian government control. The rest of the country, including popular destinations like Kazbegi, Svaneti, and Kakheti wine country, is safe for travel. Natural hazards include occasional earthquakes and flash flooding in mountainous areas during spring. Overall, Georgia offers a safety level that surprises most newcomers — it feels considerably safer than many Western European cities.

Healthcare

Healthcare in Georgia is a mixed picture: affordable and improving, but not yet at Western standards. The system has undergone significant reform, with growing private sector investment filling gaps in public provision. ### Public vs. Private Healthcare The Universal Healthcare Program provides basic coverage to Georgian residents, but wait times can be long and facility quality varies. Most expats and long-term visitors opt for private healthcare, which is remarkably affordable. A GP consultation at a private clinic typically costs GEL 30-80 ($11-30), and specialist visits range from GEL 50-150 ($18-55). ### Top Facilities Aversi Clinic operates a network of modern facilities across Tbilisi with English-speaking staff and up-to-date equipment. MediClub Georgia offers comprehensive services including diagnostics, surgery, and dental care at a fraction of Western prices. The Caucasus Medical Centre provides high-standard emergency and inpatient care. ### Health Insurance International health insurance is recommended for expats. Local policies are also available and very affordable (GEL 50-200/month depending on coverage). Dental care is a particular bargain — comprehensive dental work that might cost thousands in the US or EU can be done for a few hundred dollars in Tbilisi, attracting a small but growing dental tourism market. ### Pharmacies Pharmacies (aptiaqi) are abundant, and many medications available only by prescription in Western countries can be purchased over the counter in Georgia. PSP and GPC are the main pharmacy chains, open late and well-stocked.

Business & Freelancing

Georgia is arguably the most business-friendly country in the region, and its tax regime for small businesses is among the most attractive globally. The World Bank consistently ranks Georgia in the top 10 for ease of doing business. ### Individual Entrepreneur (IE) Status The standout option for freelancers and small business owners is the Individual Entrepreneur status with Small Business certification. If your annual turnover is under GEL 500,000 (~$185,000), you pay just 1% tax on gross revenue. Yes, 1%. This applies to most service-based activities, making it extraordinarily attractive for remote workers, consultants, and freelancers. Registration takes about 30 minutes at the Revenue Service. ### LLC Formation For larger operations, a Georgian LLC can be formed in 1-2 days at the Public Service Hall. The standard corporate tax rate is 15%, but Georgia uses an Estonian-style system where tax is only due when profits are distributed — retained earnings are tax-free. This makes Georgia excellent for reinvesting in business growth. ### IT Park Free Zone The Tbilisi Free Zone and Virtual Zone offer additional incentives for IT companies, including 0% corporate tax on IT services exported from Georgia. Companies qualifying for Virtual Zone status pay 5% on distributed dividends only. ### Territorial Tax System Georgia operates a territorial tax system, meaning foreign-source income is not taxed in Georgia. For digital nomads earning from clients outside Georgia, this can mean zero tax liability when structured properly through IE status on local income and territorial exemption on foreign income.

Daily Life & Culture

Living in Georgia means immersing yourself in one of the world's oldest and most distinctive cultures, where legendary hospitality meets a rapidly modernizing society. The cost of living is extraordinarily low by Western standards. ### Cost of Living A comfortable single lifestyle in Tbilisi costs $800-1,200/month including rent, food, transport, and entertainment. A meal at a local restaurant runs $3-6, a bottle of excellent Georgian wine costs $4-8 at a shop, and public transport is negligible at GEL 0.50 per metro/bus ride. Tbilisi is consistently ranked among the cheapest cities in Europe for expats. ### Food & Wine Culture Georgian cuisine is a revelation — khachapuri (cheese bread), khinkali (dumplings), mtsvadi (grilled meat), pkhali (walnut-vegetable spreads), and hundreds of other dishes form one of the world's great but underappreciated food traditions. Georgia is also the birthplace of wine (8,000 years of winemaking), and the qvevri (clay vessel) tradition is UNESCO-listed. Expect frequent supra — traditional feasts with a tamada (toastmaster) guiding elaborate toasts. ### Language Georgian has its own unique alphabet (mkhedruli) and is unrelated to any major language family. English is increasingly spoken by younger Georgians, especially in Tbilisi's service and tech sectors. Russian is still widely understood by older generations. Learning basic Georgian phrases earns enormous goodwill. ### Getting Around Tbilisi has a metro system, buses, and marshrutka (minibuses). Bolt (ride-hailing) is ubiquitous and cheap — rides across the city cost $2-4. Domestic flights and trains connect major cities, and marshrutkas reach even remote mountain villages.

Education

Georgia offers a growing range of educational options for expat families, particularly in Tbilisi, though the international school market is still developing compared to larger expat hubs. ### International Schools The International School of Georgia (ISG) is the most established option, offering an IB curriculum from preschool through high school. Tuition ranges from $5,000-12,000/year depending on grade level — significantly cheaper than international schools in most countries. The British-Georgian Academy follows the British curriculum and has grown rapidly. QSI International School of Tbilisi offers an American-style education with small class sizes. ### Other Options The European School in Tbilisi and several newer bilingual schools (Georgian-English) provide additional choices. Montessori and Waldorf-inspired preschools have appeared in recent years, catering to the growing expat community. Several families also opt for homeschooling or online school programs, which Georgia does not restrict. ### Higher Education Georgian universities offer tuition-free education for Georgian citizens and very affordable programs for international students. Tbilisi State University and Ilia State University are the most respected institutions. Medical programs attract many international students due to low costs and English-language instruction. The Free University of Tbilisi offers English-language business and law programs. ### Language Learning Several schools offer Georgian language courses for foreigners, including the Language House and various private tutors available through expat networks. Expect to pay $8-15/hour for private lessons.

Connectivity & Infrastructure

Georgia's internet infrastructure has improved dramatically, making it a viable base for remote work. Tbilisi in particular offers reliable, affordable connectivity that meets the needs of most digital professionals. ### Internet Speeds Average speeds hover around 60 Mbps, with fiber connections in newer Tbilisi buildings reaching 100-200 Mbps. Magti and Silknet are the main ISPs, both offering fiber packages starting from GEL 30-50/month ($11-18). While speeds are not comparable to top-tier countries, they are more than adequate for video calls, streaming, and standard remote work. ### Mobile Coverage MagtiCom, Geocell (Silknet), and Beeline provide good 4G coverage across major cities and towns. 5G is in early deployment. Prepaid SIM cards cost GEL 5-10 and data packages are cheap — unlimited 4G data plans run about GEL 25-35/month. Coverage in remote mountain areas can be spotty. ### Coworking Spaces Tbilisi's coworking scene has exploded. Impact Hub Tbilisi is the most established, offering modern facilities, community events, and a professional atmosphere (from GEL 250/month). Terminal is a massive tech-focused space near the Techpark. Lokal in Vera caters specifically to digital nomads with day passes and flexible memberships. Numerous cafés also welcome laptop workers — Tbilisi's café culture practically invites it. ### Transportation Infrastructure Tbilisi International Airport (TBS) connects to major European and Middle Eastern hubs. Turkish Airlines, Wizz Air, and FlyDubai offer competitive fares. The city's public transport system is functional if basic, and Bolt ride-hailing fills any gaps efficiently.

Data: 2026 · Source: pwc,numbeo,undp,ookla

Pros & Cons

Pros

Territorial tax system — foreign income exempt
No capital gains tax
No wealth tax
No inheritance tax
Digital nomad visa available
Residency by investment (from USD 100,000)
Very low cost of living (index 28)
High safety rating (7/10)
Crypto-friendly environment (5/5)

Frequently Asked Questions

Citizens of over 95 countries — including the EU, US, Canada, Australia, and Japan — can enter Georgia visa-free and stay for up to one full year. No registration or paperwork is required. This makes Georgia one of the easiest countries in the world to relocate to. After one year, you can do a brief border run to a neighboring country to reset the clock, or apply for a formal temporary residence permit.