Does Georgia tax foreign income?

Not taxed for individuals (territorial). In one line: 0% on foreign income · 1% on turnover up to GEL 500k (small business) · 20% otherwise · 5% dividends.

Can I run an online business from Georgia?

Effective tax about 1% with the cheapest legal set-up, which costs about USD 300 a year: Individual Entrepreneur with small-business status: 1% of turnover up to GEL 500k (~USD 185k), above that 3%.

What is the catch in Georgia?

Not a classic haven: works with the right structure and physical presence.

What residence or citizenship programmes does Georgia have?

Residence by property: about USD 102k all-in for one person, ~1 months

Moving to Georgia: tax, residence and real costs (2026)

Georgia: 0% on foreign income · 1% on turnover up to GEL 500k (small business) · 20% otherwise · 5% dividends. The cheapest route to residence is no visa needed (365 days visa-free for most); tax residence after 183 days: about USD 300 in fees doing it yourself, with no investment, in about 1 months. Living costs about USD 1,050 a month for one person in Tbilisi, USD 630 in Gori, and around USD 600 on a bare-minimum budget.

Key facts

Tax in one line	0% on foreign income · 1% on turnover up to GEL 500k (small business) · 20% otherwise · 5% dividends
Foreign income	not taxed for individuals (territorial)
Gains · dividends	local 20% · 5%
Wealth · inheritance tax	none · none for close family
Cheapest residence	no visa needed (365 days visa-free for most); tax residence after 183 days
Money needed	About USD 300 in fees doing it yourself, with no investment
Time	about 1 months
Doable yourself?	Yes, with a checklist
Days you must spend there	183 days, or the HNWI status
Citizenship	10 years
Online business	1% effective, about USD 300 a year to run: Individual Entrepreneur with small-business status: 1% of turnover up to GEL 500k (~USD 185k), above that 3%
Living (one person a month)	Tbilisi ~USD 1,050; bare minimum ~USD 600; family of four ~USD 2,250
Good for	Individual Entrepreneur with small business status: 1% of turnover up to GEL 500k (~USD 185k); virtual-zone IT companies; 365 days visa-free for many passports
Common set-up	Individual Entrepreneur (1%) + 183 days or the HNWI status for the residence certificate

Pros and cons

Pros	Cons
Cheap, easy setup 1% for small businesses Retained company profit untaxed	1% applies to Georgian-source income only Political risk Work rights rules tightened in 2026

Programmes

Programme	All-in, one person	Months	Notes
Residence by property	USD 102k	1	USD 100k property gives residence; most passports get 365 days visa-free anyway.

Questions

How much does residence in Georgia cost?: No visa needed (365 days visa-free for most); tax residence after 183 days: about USD 300 in fees doing it yourself, with no investment, about 1 months.
Does Georgia tax foreign income?: Not taxed for individuals (territorial). In one line: 0% on foreign income · 1% on turnover up to GEL 500k (small business) · 20% otherwise · 5% dividends.
What does it cost to live in Georgia?: Living costs about USD 1,050 a month for one person in Tbilisi, USD 630 in Gori, and around USD 600 on a bare-minimum budget (based on livingcost.org, 2026).
Can I run an online business from Georgia?: Effective tax about 1% with the cheapest legal set-up, which costs about USD 300 a year: Individual Entrepreneur with small-business status: 1% of turnover up to GEL 500k (~USD 185k), above that 3%.
What is the catch in Georgia?: Not a classic haven: works with the right structure and physical presence.
What residence or citizenship programmes does Georgia have?: Residence by property: about USD 102k all-in for one person, ~1 months

Compare

Türkiye (new residents): new residents: 0% on foreign income for 20 years · up to 40% on Turkish income

Compare all 53 places with your own income and budget →

Sources

https://ge.andersen.com/1-tax-regime/
https://expathub.ge/2026-updates-to-the-special-tax-regimes/
Living costs: based on livingcost.org (livingcost.org, June 2026), rounded