Relocation intelligence

🇬🇪 Moving to Georgia: tax, residency and cost of living

Flat tax + Virtual Zone / Small Business regime

Thinking of moving to Georgia? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
20%
Corporate tax
15%
Capital gains
5%
Wealth tax
No
Inheritance tax
No
Cost of living index
31
Safety
7/10
Internet quality
7/10
Visa-free destinations
57
Foreigners can own property
Yes
Residency in
0 months
Citizenship in
0 years

Taxes

Georgia applies a flat 20% personal income tax. Small business owners below GEL 500,000 turnover may elect the 1% Small Business regime. IT companies in the Virtual Zone pay 0% on foreign-source income.

Residency and visas

EU/US/NL nationals may stay up to 365 days per year visa-free. A temporary residence permit is obtainable via the Revenue Service (RS). Permanent residency is available after 6 years of legal stay.

Property ownership

Foreigners may freely purchase residential and commercial property in Georgia, except agricultural land. No currency restrictions apply on property transfers.

Cost of living and quality of life

Tbilisi has a low cost of living (Numbeo index approx. 30 vs. 100 for Prague). Internet quality is good; the healthcare system has improved but remains limited compared to Western Europe.

Passport and mobility

The Georgian passport provides visa-free or visa-on-arrival access to approximately 57 countries (Henley 2024). Schengen area requires a visa, significantly limiting mobility for Georgian nationals.

Residency and visas

  • Temporary Residence Permit - Property Ownership · €92,000 · Residency in 6 years
  • Temporary Residence Permit - Employment · Residency in 6 years
  • Small Business / Individual Entrepreneur Registration · Residency in 6 years
  • Virtual Zone Company Residence · Residency in 6 years

Why people move to Georgia

  • Ultra-low tax for IT freelancers

    IT professionals with Virtual Zone status pay 0% on income from foreign clients, plus 5% dividend tax on distribution. This is among the lowest effective tax burdens in Europe.

  • 365-day visa-free stay for EU/US citizens

    Dutch, German, French, Spanish and American citizens can stay up to a full year without a visa. This offers exceptional flexibility for digital nomads and those exploring relocation.

  • Low cost of living in a growing city

    Tbilisi offers a cosmopolitan lifestyle with rent, food and transport up to 70% cheaper than Amsterdam or Berlin. Fast internet infrastructure and a thriving expat community make it attractive for location-independent workers.

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Sources

Other destinations

AndorraUnited Arab EmiratesAfghanistanAntigua & BarbudaAnguillaAlbaniaArmeniaAngolaArgentinaAmerican SamoaAustriaAustralia