Published: 30.09.2026

• 2026-09-30Georgia’s Tax Code sets out tax-residency criteria for individuals

  An individual is generally treated as a Georgian tax resident if physically present in Georgia for 183 days or more during any continuous 12-month period ending in the relevant tax year. Resident or non-resident status is determined separately for each tax period; certain foreign nationals may also be granted residency under procedures set by the Minister of Finance.

• 2026-09-25Georgia Raises Deposit Insurance Coverage to GEL 50,000

  From 1 April 2026, deposit insurance covers up to GEL 50,000 per depositor per bank, up from GEL 30,000. Residents and non-residents, individuals and legal entities are covered, accounts at one bank are aggregated, and the cap applies regardless of the deposit currency.

• 2026-09-22Georgia Requires Foreign Nationals to Obtain Prior Work Authorization

  Since March 1, 2026, foreign nationals must obtain the right to work before undertaking paid activities in Georgia, including short-term assignments. Visa-required nationals generally need a long-term D1 work visa after authorization and must apply for temporary residence after entry; processing may take up to 30 calendar days.

• 2026-09-17Georgia Generally Requires Residence Permit Applications Before Lawful Stay Expires

  An alien must generally apply for a Georgian residence permit 40 calendar days before the expiry of their lawful stay. Permanent residence may also be granted to an alien who has lived in Georgia for the last 10 years on the basis of a temporary residence permit.

• 2026-09-15Georgia Requires Foreign Nationals to Obtain Work Authorization

  Since March 1, 2026, foreign nationals without permanent residence must obtain the right to work before starting paid activities in Georgia. For employees, the authorization is generally tied to a specific employer and position, while foreign-registered sole proprietors must also obtain authorization, including for remote work.

• 2026-09-08Georgian visa procedures provide for short-term and immigration visas

  The procedures regulate the issuance, extension and termination of Georgian visas. They provide, among others, for D1 immigration visas for work and business activity, D4 visas for family reunification, and D5 visas for qualifying property owners; applications can be submitted through electronic portals.

• 2026-08-31Real Estate Worth at Least USD 150,000 Can Support a Georgian Residence Permit

  A Georgian residence permit based on property ownership requires residential or commercial real estate worth at least USD 150,000 in GEL equivalent; agricultural land does not qualify. A separate investment route is linked to an investment of at least USD 300,000.

• 2026-08-24Georgia applies a distributed-profit tax model to businesses

  Georgia applies a distributed-profit taxation model. The corporate profit tax rate is 15%, while the tax liability does not arise at the moment profit is earned.

• 2026-08-22Georgian Banks Continue Opening Accounts for Non-Residents Under Stricter Checks

  Non-residents can still open Georgian bank accounts, but banks increasingly request proof of address, source of funds, and a connection to Georgia. Applications may undergo compliance review lasting one to five business days, and citizens of some countries may be asked for additional documents.

• 2026-08-20Georgia introduces a new work-authorization regime for foreign nationals

  A new labor-migration regime has been in effect in Georgia since March 1, 2026. Foreign nationals need a D1 work visa or residence permit to enter into an employment contract, while locally registered individual entrepreneurs must obtain work authorization, including when providing services remotely.

• 2026-08-20Georgia to change rules for foreign students and spouses of citizens from September 1, 2026

  From September 1, 2026, residence permits for study will remain available to adult students of higher and professional education institutions, while minors will receive a separate long-term, multiple-entry D6 visa valid for up to one year. Rules for residence permits for spouses of Georgian citizens and certain other categories will also change, with a special commission able to verify the authenticity of a marriage.

• 2026-08-13Georgia Introduces New Rules for Foreigners’ Short-Term Professional Activity

  Short-term professional activity by a foreign national is limited to four months per calendar year and is permitted only during lawful stay in Georgia. Employers and service organisers face electronic registration, quota, and turnover-related requirements.

• 2026-08-01Georgia Adopts a Package of Changes to Rules for Foreign Nationals

  Georgia has adopted a package of amendments affecting student visas, temporary and permanent residence permits, and liability for sham marriages. The changes modify the conditions for foreigners’ lawful stay in the country.

• 2026-07-30Georgia Tightens Consequences for Overstaying the Permitted Period

  Overstaying the visa-free or otherwise permitted period of stay in Georgia can result in fines and a temporary entry ban. According to the source, an overstay of up to three months may lead to a GEL 1,000 fine and a ban of up to six months, with harsher consequences for longer overstays.

• 2026-07-12Medical Insurance Required for Foreign Visitors Entering Georgia

  From January 1, 2026, medical insurance is mandatory for all foreign tourists entering Georgia, including Russian citizens. Travelers without a policy may be denied entry or refused check-in for their flight.

• 2026-07-01Georgia Tightens Residence, Student-Migration and Sham-Marriage Rules

  The amendments change residence-permit rules, introduce a separate long-term multiple-entry D6 visa for minor students, and provide for checks of marriages to Georgian citizens. Sham marriages intended to obtain citizenship, a residence permit or another legal basis for stay become criminal offences, with possible deportation and a two- to ten-year re-entry ban.

• 2026-06-25Visa-exempt foreigners are subject to a 90-day stay limit within any 180-day period

  Foreigners who do not need a short-term visa may enter and stay in Georgia for no more than 90 calendar days in any 180-day period. Legal grounds for entry and stay also include a Georgian visa, a residence permit and certain other documents provided by law.

• 2026-06-25Georgia’s Law Restricts Grounds for Obtaining a Residence Permit

  With certain exceptions, a Georgian residence permit cannot be issued on the basis of an ordinary C-category visa. Applicants must also be legally staying in Georgia; asylum seekers and people whose obligation to leave has been deferred are not treated as lawfully staying for residence-permit purposes.

• 2026-06-24Georgia to Create a Unified Register of Foreign Nationals

  Georgia plans to create a unified register of foreign nationals to strengthen oversight of their stay and combat irregular migration. The initiative follows tighter rules for residence permits, permanent residence and work authorisations introduced in 2026.

• 2026-06-21Georgia Maintains Territorial Taxation and a Preferential Small-Business Regime

  Tax residency generally arises after spending 183 days in Georgia within a 12-month period. Income from work performed in Georgia is treated as Georgian-source income and taxed at 20%, or at 1% under the small-business regime if the relevant conditions are met; foreign dividends and capital gains are exempt.

• 2026-06-10Restrictions on foreign-currency accounts and SWIFT transfers persist for Russians in Georgia

  According to the source, Georgian banks often open accounts for Russian citizens only in lari, primarily for use within Georgia. SWIFT transfers from Russia to Georgian banks do not go through.

• 2026-04-18Georgia: Main Pathways to Permanent Residence in 2026

  Russian citizens may stay in Georgia visa-free for up to 12 months, after which the stay can be extended by leaving and re-entering the country. The source also describes permanent residence after 10 years of residence with a permit and a five-year investment residence permit for owners of real estate valued at least USD 300,000.

• 2025-12-11Georgia Tightens Checks on Transfers from Russian Residents

  The National Bank of Georgia tightened requirements for transactions involving Russian residents. Additional compliance procedures and sanctions screening were introduced for such transfers.

• 2025-11-30Georgia tightens consequences for overstays and prolonged absence by residence-permit holders

  Since October 1, 2025, Georgia has applied a graduated penalty system for overstaying. A residence permit may be cancelled if its holder is absent from the country for 183 days during any continuous 12-month period, with an exception for medical treatment abroad.

• 2025-11-24Georgia sets additional requirements for a new IT-sector residence permit

  The new IT-sector residence permit requires at least two years of experience and annual income of at least USD 25,000. The permit is valid for three years and may be renewed for up to 12 years for eligible applicants.