Published: 21.06.2026
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.
For remote workers, the client’s location is not the only relevant factor: according to the source, work physically performed from Georgia may be treated as Georgian-source income even when clients are abroad. Eligible activities may qualify for the 1% small-business regime on turnover up to GEL 500,000 per year, although several professions and licensed activities are excluded. Spending 183 days in the country can create Georgian tax residency, so a long-term move requires comparing Georgian rules with obligations in the former country of residence. This is particularly worth reading for digital nomads, freelancers, and entrepreneurs planning to live in Georgia for most of the year.