Work & taxes

Visa-free stay, residence and work authorization are separate questions. Check current employment rules and residence grounds, including 2026 changes.

Visa-free entry and residence are separate decisions. Entry terms depend on passport; residence depends on grounds

Foreign-company employees, freelancers, local employees and owner-directors are different legal scenarios. Company registration does not automatically authorize personally working for that company.

Tax residence

183+ days in continuous 12 months ending in the tax year.

Rates & limitations

1% is a registered small-business regime for qualifying income, not an expat-wide tax. Over GEL500k triggers 3% from the excess month to year-end; wages are not automatically eligible.

• Passport and immigration-status evidence; local identification number if required.
• Address evidence: lease, registration or utility bill as specified by the chosen bank.
• Tax IDs and tax-residence countries; CRS/FATCA self-certification when requested.
• Regular income evidence: employment contract and recent payslips, or freelance agreements, invoices and statements.
• Origin of savings: statement trail, property sale or inheritance records. For crypto, keep purchase, trade and withdrawal history—not just a wallet balance.

Business registration and preferential tax status are not work permission. Verify eligible activities and each condition separately. This is a preparation pack, not an account-opening guarantee.

Before buying a business, separately verify debt, licenses, staff, lease, accounts and your residence basis. A purchase agreement does not replace immigration approval. When networking, check the legal entity and counterpart's track record before transferring funds.