Living & Working in Georgia

Georgia tax framework

Georgia's Individual Entrepreneur (Small Business) status is one of the regimes most frequently referenced by the international founder community. Under this structure, qualifying individuals whose annual gross turnover falls below an approximate threshold — broadly equivalent to around the GEL equivalent of €170,000 as of 2026, though this figure is denominated in Georgian Lari and changes with exchange rates — may pay a flat 1% tax on gross revenue rather than standard progressive income tax rates. This is a gross turnover tax, applied to revenue without deducting expenses, which makes it highly advantageous for high-margin service businesses such as software, consulting, content, and agency work. Founders with significant operational costs may find it less compelling. As with any tax structure, eligibility criteria and correct registration must be confirmed with a locally qualified accountant.

Georgia's Virtual Zone status provides a separate structure for IT companies. Under this regime, companies providing IT services exclusively to non-Georgian clients may, subject to meeting the qualifying conditions, benefit from a significantly reduced corporate tax burden on international-source income. This has attracted software development firms, SaaS businesses, and digital service providers seeking a clean EU-adjacent structure without EU tax rates. The specific conditions and annual compliance requirements should be reviewed with a Georgian tax specialist before relying on this status.

For those who establish Georgian personal tax residency — broadly by spending 183 days or more in the country, or through certain alternative residency pathways — the personal income tax rate is low by regional standards. Georgia does not have a wealth tax or inheritance tax as of 2026. The interaction between Georgian tax status and home-country exit tax rules, controlled foreign corporation (CFC) legislation, and treaty obligations is a critical consideration that this page cannot address — treat this as observational context, not planning advice.

Connectivity in Georgia

Georgia's major mobile operators provide reliable 4G LTE coverage across Tbilisi and Batumi, and in most towns along the main transport corridors. Coverage in mountainous regions — the Caucasus passes, Svaneti, and Kazbegi — can be limited to 3G or absent entirely. For city-based founders, connectivity is more than adequate for remote work: speeds in central Tbilisi are comparable to Western European capitals. Local SIM cards are inexpensive and widely available at the airport and in city centres. MeridOS eSIM coverage for Georgia is planned for our Q3 2026 roadmap — join the waitlist to be notified when packs become available.

Living in Georgia as a founder

Tbilisi offers one of the most striking combinations of affordability, quality of life, and founder community density of any city in the region. A modern apartment in Vera or Saburtalo can be rented for a fraction of what comparable space would cost in Lisbon or Warsaw. Food is exceptional and very cheap by Western standards — Georgian cuisine is a genuine highlight of living there. The city's nightlife, cultural scene, and natural surroundings (ski resorts and wine regions within a two-hour drive) make it genuinely liveable rather than merely affordable. Batumi suits founders who prefer a coastal, slightly slower-paced environment with even lower costs. The main practical challenge is the time zone (UTC+4), which is workable for European client calls in the morning and inconvenient for US-focused teams.