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Explore Georgia’s IT Residency Programme, which enables foreign specialists to work and live in a modern technological environment with tax benefits and simplified conditions.
Georgia is actively developing a modern ecosystem for IT professionals who wish to live and operate in a stable, predictable and technologically advanced international environment.
The IT Residency Programme is designed for freelancers, contractors, remote specialists, as well as executives of foreign IT companies and their families.
Who Is Eligible for the IT Residency Programe?
The IT residency status may be granted to the following categories:
- Labour immigrants working in the IT sector and registered in the Ministry of Health’s designated system
- Their family members
- Individual entrepreneurs with Small Business Status who conduct IT activities in Georgia
- Executives and representatives of international IT companies, along with their family members, under the same conditions.
Purpose and Advantages of the Programe
The aim of the IT Residency Programme is to attract foreign specialists employed in the technology sector and to create favourable legal and economic conditions for them.
Holders of IT residency benefit from:
- A legal basis to live and work in Georgia
- Tax advantages under the Small Business regime (1% turnover tax up to 500,000 GEL annually)
- Fast and simple registration (1–2 working days)
- Access to banking services, healthcare, workspaces and government services
- The ability to extend residency for up to 12 years
Validity Period and Renewal Rules
- The initial residence permit is issued for three years.
- It may be renewed up to three times, for a total duration of up to 12 years (3+3+3+3 model).
- Renewal applications must be submitted at least 90 days before expiry.
- Residency may be terminated if the holder does not stay in Georgia for at least 183 days within any 12-month period, except for medical travel.
Required Documents by Category
A. Labour Immigrant in the IT Sector
- Application (with unique registration code)
- Copy of passport
- Document confirming presence in Georgia
- Proof of minimum 2 years of experience in IT
- Income certificate: at least USD 25,000 (in GEL equivalent) earned over the last 12 months, confirmed by two transfers spaced at least 30 days apart
- 3x4 colour photograph (electronic)
- Receipt of payment for the service fee
B. Individual Entrepreneur with Small Business Status
- Application
- Documents confirming Small Business Status and IT activity
- Copy of passport
- Document confirming presence in Georgia
- Proof of minimum 2 years of experience in IT
- Income certificate with the same requirement (min. USD 25,000 per year, confirmed twice with a 30-day interval)
- 3x4 colour photograph
- Receipt of service fee payment
C. Executive or Representative of an International Company
- Application
- Copy of passport
- Document confirming presence in Georgia
- Document confirming authority (appointment letter or contract)
- 3x4 colour photograph
- Receipt of service fee payment
D. Family Member
- Application
- Copy of passport
- Document confirming presence in Georgia
- Copy of the main applicant’s residence permit
- Document proving family relationship (e.g., marriage certificate)
- 3x4 colour photograph
- Receipt of service fee payment
Additional Conditions
- Documents issued abroad must be legalised or apostilled; electronic submission is permitted.
- The Ministry may request verification of registration in the special system of the Ministry of Health.
- Applications for residency can be submitted either in person or electronically via the relevant portal.
What You Need to Qualify for IT Residency (Overview)
- Minimum 2 years of experience in the IT field;
- Annual income of at least USD 25,000 (in GEL equivalent)
- Fully completed documentation package (application, passport, income proof, photo, payment receipt)
- A document confirming presence in Georgia
Summary
Georgia’s IT Residency Programme creates an environment where international specialists can easily and legally live, work and grow within a rapidly developing technological ecosystem.
The country combines a flexible tax system, transparent regulations and a high quality of life, making it particularly attractive for freelancers and innovative companies.
Status
Explore Georgia’s 1% Small Business tax model, which enables IT professionals to work globally with ease and minimal tax burden.
Georgia offers one of the most favourable tax environments for technology professionals and freelancers in the region. The Small Business Status, which applies a 1% tax rate on turnover, has become the country’s key economic tool for remote-working IT specialists.
Registration in Just One Day
Obtaining Small Business Status is a simple and fast process:
- Register as an Individual Entrepreneur at the Public Service Hall
- Required documents: passport and proof of address
– რეგისტრაცია სრულდება 1 სამუშაო დღეში, ხოლო ამონაწერი იგზავნება ელექტრონულად. - Application for Small Business Status at the Revenue Service
After registration, submit an online application through the Revenue Service portal (RS.ge)RS.ge)
Status is usually granted automatically on the same day or the next working day
As a result, a foreign or local IT professional can become an officially registered small entrepreneur within a single day, taxed at only 1% of turnover.
Annual Turnover Limit: 500,000 GEL
Small Business Status applies if your annual turnover does not exceed 500,000 GEL (approximately 185,000 USD).
If the turnover exceeds the limit:
- If the turnover exceeds the limit, the amount above 500,000 GEL is taxed at 3%, rather than the preferential 1% rate.
- The status may be maintained for the following tax year, provided that the turnover does not recur at the same scale.
You may retain the status in the following tax year if the high turnover does not repeat.
Income → Tax Table
Monthly Income (₾) | Tax (1%) (₾) | Amount Retained (₾) |
3,000 ₾ | 30 ₾ | 2,970 ₾ |
6,000 ₾ | 60 ₾ | 5,940 ₾ |
10,000 ₾ | 100 ₾ | 9,900 ₾ |
20,000 ₾ | 200 ₾ | 19,800 ₾ |
40,000 ₾ | 400 ₾ | 39,600 ₾ |
Example:
If a freelancer earns 10,000 GEL per month, their tax liability is only 100 GEL, and the remainder is retained. Such low taxation is virtually impossible for IT professionals in Europe or North America.
Why This Matters for IT Professionals
- You can work officially for global clients while residing in Georgia
- You pay only 1% monthly, significantly increasing your net income
- A simple registration and reporting system lets you focus entirely on your work
- The status is compatible with the IT Residency Programme, offering a three-year residence permit and legal grounds for business activity
Quick Overview
Indicator | Value |
Registration time | 1 working day |
Taxation | 1% of turnover |
Annual limit | 500,000 ₾ |
Declarations | Monthly via RS.ge |
Accountant | Not required for Small Business Status |
Conclusion
The Small Business Status in Georgia is not only a tax benefit but also a stable legal foundation for remote work.
This model gives IT specialists and freelancers the freedom to work for clients anywhere in the world—officially and with minimal taxation.
Georgia stands ahead of its regional peers by demonstrating how technological work can be conducted flexibly, transparently, and profitably.
Explore the service guide for IT residents, where you will find detailed instructions on how to live and work in Georgia.
Introduction
Georgia has rapidly become a technological crossroads for professionals. Low taxes, affordable housing, fast internet and a safe environment — everything necessary for remote living and working — are readily available.
This guide provides practical instructions on how to prepare for living and working in Georgia as an IT resident or freelancer.
Opening a Bank Account
Banking services in Georgia are simplified, and accounts can be opened within one day.
Bank | Advantages | Opening Time |
TBC Bank | Best for online banking; multi-currency accounts | 1 day |
Bank of Georgia | Large branch network, fast service | 1–2 days |
Liberty Bank | Simple procedures for residents | 1 day |
Required documents:
- Passport or residence permit
- Proof of residential address (rental agreement or utility bill)
- Proof of source of funds (for larger transactions)
Tip: Open a multi-currency account (GEL/USD/EUR) and connect it to Apple Pay / Google Pay. გახსენი მრავალვალუტიანი ანგარიში (GEL/USD/EUR) და დააკავშირე Apple Pay / Google Pay-თან.
Electronic Payments
Georgia is fully integrated into modern digital financial systems:
- Apple Pay / Google Pay – supported by all major banks
- Pay.ge / TBC Pay – online utility and tax payments
- Wise / Revolut / Payoneer – ideal for global contractors and freelancers
- Stripe Atlas – convenient for receiving foreign income
Tip: Open a multi-currency account (GEL/USD/EUR) and connect it to Apple Pay / Google Pay. Use Wise or Payoneer accounts, which link easily to Georgian banks and reduce currency conversion costs.
Best Neighbourhoods in Tbilisi for IT Residents
Neighbourhood | Characteristics |
Vake | Prestigious and quiet; many cafés and modern apartments. Higher rental prices but excellent for remote workers. |
Saburtalo | Close to business centres; modern housing, stable internet and more affordable prices. |
Marjanishvili | Historic but renovated; central location, mid-range rentals, good transport links. |
Didube | Lower rental costs; easy metro access and shopping areas. A practical choice for temporary accommodation. |
Useful platforms for finding housing:
- myhome.ge
- ss.ge
Coworking Spaces
The number of modern coworking spaces in Georgia is growing rapidly, designed for freelancers, remote specialists and startups.
These spaces are equipped with high-speed internet, meeting rooms and comfortable work areas, fully meeting the needs of the tech sector.
Complementing this ecosystem is the network of state-created Tech Parks, which provide modern working conditions, training programmes and infrastructure to support innovation at the regional level.
Tech Parks — innovative spaces established with government support — are designed to give every innovator, programmer or startup access to working environments, knowledge and the technological ecosystem from anywhere in Georgia.
Currently, there are 9 Tech Parks in the country, located in: Tbilisi, Batumi, Zugdidi, Telavi, Akhmeta, Gurjaani, Ozurgeti, Senaki and Kaspi.
Tech Parks offer opportunities to:
- Use free workspaces and high-speed internet
- Attend trainings, hackathons and innovation events
- Join an active national tech community
The development of Tech Parks is coordinated by the Georgia’s Innovation and Technology Agency (GITA), which implements programmes to strengthen the innovation ecosystem and expand regional technology centres.
Transport in Tbilisi
Transport in Tbilisi is easy and affordable. The main options are the metro, bus, taxi and electric scooter.
- Metro: the fastest way to travel in the city.
Fare: 1 GEL (~$0.35);
bus transfers within 90 minutes are free. - Bus: same fare, 1 GEL (~$0.35); payment via MetroMoney or bank card.
- Taxi: available through apps (Bolt, Yandex Go).
- Electric scooters: Bolt scooters available in central districts.
Summary
Georgia today offers a comfortable, affordable and technologically advanced environment for IT professionals.
Banking, housing, transport and coworking spaces are all adapted to both local and international remote-working lifestyles.
Learn how Georgia is building a modern IT infrastructure and what mechanisms it uses to provide a favourable business environment for international technology companies
Georgia is actively developing a modern ecosystem for IT professionals who wish to live and operate in a stable, predictable and technologically advanced international environment.
The IT Residency Programme is designed for freelancers, contractors, remote specialists, as well as executives of foreign IT companies and their families.
Who Is Eligible for the IT Residency Programe?
The IT residency status may be granted to the following categories:
- Labour immigrants working in the IT sector and registered in the Ministry of Health’s designated system
- მათ ოჯახის წევრებს;
- Individual entrepreneurs with Small Business Status who conduct IT activities in Georgia
- Executives and representatives of international IT companies, along with their family members, under the same conditions.
Purpose and Advantages of the Programe
The aim of the IT Residency Programme is to attract foreign specialists employed in the technology sector and to create favourable legal and economic conditions for them.
Holders of IT residency benefit from:
- A legal basis to live and work in Georgia
- Tax advantages under the Small Business regime (1% turnover tax up to 500,000 GEL annually)
- Fast and simple registration (1–2 working days)
- Access to banking services, healthcare, workspaces and government services
- The ability to extend residency for up to 12 years
Validity Period and Renewal Rules
- The initial residence permit is issued for three years.
- It may be renewed up to three times, for a total duration of up to 12 years (3+3+3+3 model).
- Renewal applications must be submitted at least 90 days before expiry.
- Residency may be terminated if the holder does not stay in Georgia for at least 183 days within any 12-month period, except for medical travel.
Required Documents by Category
A. Labour Immigrant in the IT Sector
- Application (with unique registration code)
- Copy of passport
- Document confirming presence in Georgia
- Proof of minimum 2 years of experience in IT
- Income certificate: at least USD 25,000 (in GEL equivalent) earned over the last 12 months, confirmed by two transfers spaced at least 30 days apart
- 3x4 colour photograph (electronic)
- Receipt of payment for the service fee
B. შრომითი ემიგრანტი IT სექტორში
- Application
- Documents confirming Small Business Status and IT activity
- Copy of passport
- Document confirming presence in Georgia
- Proof of minimum 2 years of experience in IT
- Income certificate with the same requirement (min. USD 25,000 per year, confirmed twice with a 30-day interval)
- 3x4 colour photograph
- Receipt of service fee payment
C. Executive or Representative of an International Company
- Application
- Copy of passport
- Document confirming presence in Georgia
- Document confirming authority (appointment letter or contract)
- 3x4 colour photograph
- Receipt of service fee payment
D. Family Member
- Application
- Copy of passport
- Document confirming presence in Georgia
- Document confirming authority (appointment letter or contract)
- 3x4 colour photograph
- Receipt of service fee payment
Additional Conditions
Additional Conditions
- უცხოეთში გაცემული დოკუმენტები უნდა იყოს ლეგალიზებული ან აპოსტილით დამოწმებული, შესაძლებელია ელექტრონული ფორმით წარდგენაც;
- სამინისტრო საჭიროების შემთხვევაში ითხოვს რეგისტრაციის დამადასტურებელ ცნობას ჯანდაცვის სპეციალური სისტემიდან;
- ბინადრობის განაცხადის შეტანა შესაძლებელია როგორც ადგილზე, ასევე ელექტრონულად შესაბამის პორტალზე;
What You Need to Qualify for IT Residency (Overview)
- Minimum 2 years of experience in the IT field;
- Annual income of at least USD 25,000 (in GEL equivalent)
- Fully completed documentation package (application, passport, income proof, photo, payment receipt)
- A document confirming presence in Georgia
Summary
Georgia’s IT Residency Programme creates an environment where international specialists can easily and legally live, work and grow within a rapidly developing technological ecosystem.
The country combines a flexible tax system, transparent regulations and a high quality of life, making it particularly attractive for freelancers and innovative companies.
საქართველო საქართველო ქმნის ერთ-ერთ ყველაზე ხელსაყრელ საგადასახადო გარემოს ტექნოლოგიური პროფესიონალებისა და ფრილანსერებისთვის მთელ რეგიონში. მცირე ბიზნესის სტატუსი, რომელიც მოიცავს ბრუნვიდან მხოლოდ 1%-იან გადასახადს, გახდა ქვეყნის მთავარი ეკონომიკური ინსტრუმენტი დისტანციურად მომუშავე IT სპეციალისტებისთვის.
Registration in Just One Day
Obtaining Small Business Status is a simple and fast process:
- Register as an Individual Entrepreneur at the Public Service Hall
- Required documents: passport and proof of address
– რეგისტრაცია სრულდება 1 სამუშაო დღეში, ხოლო ამონაწერი იგზავნება ელექტრონულად. - შემოსავლების სამსახურში მცირე ბიზნესის სტატუსის მოთხოვნა– რეგისტრაციის შემდეგ, განცხადება ივსება შემოსავლების სამსახურის ვებსაიტზე (RS.ge)
– სტატუსის მინიჭება ავტომატურად ხდება იმავე დღეს ან მომდევნო სამუშაო დღის განმავლობაში.შედეგად, უცხოელი ან ადგილობრივი IT პროფესიონალი შეძლებს ერთ დღეში გახდეს ოფიციალურად რეგისტრირებული მცირე მეწარმე, ბრუნვიდან მხოლოდ 1%-იანი დაბეგვრით.
Annual Turnover Limit: 500,000 GEL
Small Business Status applies if your annual turnover does not exceed 500,000 GEL (approximately 185,000 USD).
If the turnover exceeds the limit:
- If the turnover exceeds the limit, the amount above 500,000 GEL is taxed at 3%, rather than the preferential 1% rate.
- სტატუსის შენარჩუნება შესაძლებელია მომდევნო საგადასახადო წელს, თუ ბრუნვა არ განმეორდება იგივე მასშტაბით.გადასახადის გადახდა: ხდება ყოველთვიურად დეკლარაციის შევსებით შემოსავლების სამსახურის ელექტრონულ პორტალზე.
Income → Tax Table
| Monthly Income (₾) | Tax (1%) (₾) | Amount Retained (₾) |
| 3,000 ₾ | 30 ₾ | 2,970 ₾ |
| 6,000 ₾ | 60 ₾ | 5,940 ₾ |
| 10,000 ₾ | 100 ₾ | 9,900 ₾ |
| 20,000 ₾ | 200 ₾ | 19,800 ₾ |
| 40,000 ₾ | 400 ₾ | 39,600 ₾ |
Example:
If a freelancer earns 10,000 GEL per month, their tax liability is only 100 GEL, and the remainder is retained. Such low taxation is virtually impossible for IT professionals in Europe or North America.
Why This Matters for IT Professionals
- შეგიძლია იმუშაო გლობალური კლიენტებისთვის ოფიციალურად, საქართველოში ყოფნისას
- You pay only 1% monthly, significantly increasing your net income
- A simple registration and reporting system lets you focus entirely on your work
- The status is compatible with the IT Residency Programme, offering a three-year residence permit and legal grounds for business activity
Quick Overview
| Indicator | Value |
| Registration time | 1 working day |
| Taxation | 1% of turnover |
| Annual limit | 500,000 ₾ |
| Declarations | Monthly via RS.ge |
| Accountant | Not required for Small Business Status |
Conclusion
The Small Business Status in Georgia is not only a tax benefit but also a stable legal foundation for remote work.
This model gives IT specialists and freelancers the freedom to work for clients anywhere in the world—officially and with minimal taxation.
Georgia stands ahead of its regional peers by demonstrating how technological work can be conducted flexibly, transparently, and profitably.
Georgia has rapidly become a technological crossroads for professionals. Low taxes, affordable housing, fast internet and a safe environment — everything necessary for remote living and working — are readily available.
This guide provides practical instructions on how to prepare for living and working in Georgia as an IT resident or freelancer.
Opening a Bank Account
Banking services in Georgia are simplified, and accounts can be opened within one day.
| Bank | Advantages | Opening Time |
| TBC Bank | Best for online banking; multi-currency accounts | 1 day |
| Bank of Georgia | Large branch network, fast service | 1–2 days |
| Liberty Bank | Simple procedures for residents | 1 day |
საჭირო დოკუმენტები
- Passport or residence permit
- Proof of residential address (rental agreement or utility bill)
- შემოსავლის წყაროს დამადასტურებელი დოკუმენტი (დიდი ოპერაციებისთვის)რჩევა: გახსენი მრავალვალუტიანი ანგარიში (GEL/USD/EUR) და დააკავშირე Apple Pay / Google Pay-თან.
Electronic Payments
- Apple Pay / Google Pay – supported by all major banks
- Pay.ge / TBC Pay – online utility and tax payments
- Wise / Revolut / Payoneer – ideal for global contractors and freelancers
- Stripe Atlas – მოსახერხებელია უცხოური შემოსავლების მისაღებად.რჩევა: გამოიყენე Wise ან Payoneer ანგარიშები, რომლებიც მარტივად უკავშირდება ქართულ ბანკებს და ამცირებს ვალუტის კონვერტაციის დანახარჯს.
Best Neighbourhoods in Tbilisi for IT Residents
| Neighbourhood | Characteristics |
| Vake | Prestigious and quiet; many cafés and modern apartments. Higher rental prices but excellent for remote workers. |
| Saburtalo | Close to business centres; modern housing, stable internet and more affordable prices. |
| Marjanishvili | Historic but renovated; central location, mid-range rentals, good transport links. |
| Didube | Lower rental costs; easy metro access and shopping areas. A practical choice for temporary accommodation. |
Useful platforms for finding housing:
- myhome.ge
- ss.ge
Coworking Spaces
The number of modern coworking spaces in Georgia is growing rapidly, designed for freelancers, remote specialists and startups.
The number of modern coworking spaces in Georgia is growing rapidly, designed for freelancers, remote specialists and startups.
These spaces are equipped with high-speed internet, meeting rooms and comfortable work areas, fully meeting the needs of the tech sector.
Complementing this ecosystem is the network of state-created Tech Parks, which provide modern working conditions, training programmes and infrastructure to support innovation at the regional level.
Tech Parks — innovative spaces established with government support — are designed to give every innovator, programmer or startup access to working environments, knowledge and the technological ecosystem from anywhere in Georgia.
Currently, there are 9 Tech Parks in the country, located in: Tbilisi, Batumi, Zugdidi, Telavi, Akhmeta, Gurjaani, Ozurgeti, Senaki and Kaspi.
Tech Parks offer opportunities to:
- Use free workspaces and high-speed internet
- Attend trainings, hackathons and innovation events
- Join an active national tech community
The development of Tech Parks is coordinated by the Georgia’s Innovation and Technology Agency (GITA), which implements programmes to strengthen the innovation ecosystem and expand regional technology centres.
Transport in Tbilisi
Transport in Tbilisi is easy and affordable. The main options are the metro, bus, taxi and electric scooter.
- Metro: the fastest way to travel in the city.
Fare: 1 GEL (~$0.35);
bus transfers within 90 minutes are free. - Bus: same fare, 1 GEL (~$0.35); payment via MetroMoney or bank card.
- Taxi: available through apps (Bolt, Yandex Go).
- Electric scooters: Bolt scooters available in central districts.
Summary
Georgia today offers a comfortable, affordable and technologically advanced environment for IT professionals.
Banking, housing, transport and coworking spaces are all adapted to both local and international remote-working lifestyles.
Georgia is actively developing a modern ecosystem for IT professionals who wish to live and operate in a stable, predictable and technologically advanced international environment.
The IT Residency Programme is designed for freelancers, contractors, remote specialists, as well as executives of foreign IT companies and their families.
Who Is Eligible for the IT Residency Programe?
The IT residency status may be granted to the following categories:
- Labour immigrants working in the IT sector and registered in the Ministry of Health’s designated system
- მათ ოჯახის წევრებს;
- Individual entrepreneurs with Small Business Status who conduct IT activities in Georgia
- Executives and representatives of international IT companies, along with their family members, under the same conditions.
Purpose and Advantages of the Programe
Holders of IT residency benefit from:
- A legal basis to live and work in Georgia
- Tax advantages under the Small Business regime (1% turnover tax up to 500,000 GEL annually)
- Fast and simple registration (1–2 working days)
- Access to banking services, healthcare, workspaces and government services
- The ability to extend residency for up to 12 years
Validity Period and Renewal Rules
- The initial residence permit is issued for three years.
- It may be renewed up to three times, for a total duration of up to 12 years (3+3+3+3 model).
- Renewal applications must be submitted at least 90 days before expiry.
- Residency may be terminated if the holder does not stay in Georgia for at least 183 days within any 12-month period, except for medical travel.
Required Documents by Category
A. Labour Immigrant in the IT Sector
- Application (with unique registration code)
- Copy of passport
- Document confirming presence in Georgia
- Proof of minimum 2 years of experience in IT
- Income certificate: at least USD 25,000 (in GEL equivalent) earned over the last 12 months, confirmed by two transfers spaced at least 30 days apart
- 3x4 colour photograph (electronic)
- Receipt of payment for the service fee
B. შრომითი ემიგრანტი IT სექტორში
- Application
- Documents confirming Small Business Status and IT activity
- Copy of passport
- Document confirming presence in Georgia
- Proof of minimum 2 years of experience in IT
- Income certificate with the same requirement (min. USD 25,000 per year, confirmed twice with a 30-day interval)
- 3x4 colour photograph
- Receipt of service fee payment
C. Executive or Representative of an International Company
- Application
- Copy of passport
- Document confirming presence in Georgia
- Document confirming authority (appointment letter or contract)
- 3x4 colour photograph
- Receipt of service fee payment
D. Family Member
- Application
- Copy of passport
- Document confirming presence in Georgia
- Document confirming authority (appointment letter or contract)
- 3x4 colour photograph
- Receipt of service fee payment
Additional Conditions
Additional Conditions
- უცხოეთში გაცემული დოკუმენტები უნდა იყოს ლეგალიზებული ან აპოსტილით დამოწმებული, შესაძლებელია ელექტრონული ფორმით წარდგენაც;
- სამინისტრო საჭიროების შემთხვევაში ითხოვს რეგისტრაციის დამადასტურებელ ცნობას ჯანდაცვის სპეციალური სისტემიდან;
- ბინადრობის განაცხადის შეტანა შესაძლებელია როგორც ადგილზე, ასევე ელექტრონულად შესაბამის პორტალზე;
What You Need to Qualify for IT Residency (Overview)
- Minimum 2 years of experience in the IT field;
- Annual income of at least USD 25,000 (in GEL equivalent)
- Fully completed documentation package (application, passport, income proof, photo, payment receipt)
- A document confirming presence in Georgia
Summary
IT ბინადრობის პროგრამა საქართველოში ქმნის გარემოს, სადაც საერთაშორისო სპეციალისტებს შეუძლიათ მარტივად და ლეგალურად იცხოვრონ, იმუშაონ და განვითარდნენ მზარდ ტექნოლოგიურ ეკოსისტემაში. ქვეყანა აერთიანებს მოქნილ საგადასახადო სისტემას, გამჭვირვალე რეგულაციებსა და მაღალი ცხოვრების ხარისხს, რაც მას განსაკუთრებით მიმზიდველს ხდის ფრილანსერებისა და ინოვაციური კომპანიებისთვის.
საქართველო საქართველო ქმნის ერთ-ერთ ყველაზე ხელსაყრელ საგადასახადო გარემოს ტექნოლოგიური პროფესიონალებისა და ფრილანსერებისთვის მთელ რეგიონში. მცირე ბიზნესის სტატუსი, რომელიც მოიცავს ბრუნვიდან მხოლოდ 1%-იან გადასახადს, გახდა ქვეყნის მთავარი ეკონომიკური ინსტრუმენტი დისტანციურად მომუშავე IT სპეციალისტებისთვის.
Registration in Just One Day
Obtaining Small Business Status is a simple and fast process:- იუსტიციის სახლში რეგისტრაცია ინდივიდუალურ მეწარმედ – საჭირო დოკუმენტები: პასპორტი და მისამართის დასტური. – რეგისტრაცია სრულდება 1 სამუშაო დღეში, ხოლო ამონაწერი იგზავნება ელექტრონულად.
- შემოსავლების სამსახურში მცირე ბიზნესის სტატუსის მოთხოვნა– რეგისტრაციის შემდეგ, განცხადება ივსება შემოსავლების სამსახურის ვებსაიტზე (RS.ge) – სტატუსის მინიჭება ავტომატურად ხდება იმავე დღეს ან მომდევნო სამუშაო დღის განმავლობაში.შედეგად, უცხოელი ან ადგილობრივი IT პროფესიონალი შეძლებს ერთ დღეში გახდეს ოფიციალურად რეგისტრირებული მცირე მეწარმე, ბრუნვიდან მხოლოდ 1%-იანი დაბეგვრით.
Annual Turnover Limit: 500,000 GEL
Small Business Status applies if your annual turnover does not exceed 500,000 GEL (approximately 185,000 USD). If the turnover exceeds the limit:- If the turnover exceeds the limit, the amount above 500,000 GEL is taxed at 3%, rather than the preferential 1% rate.
- სტატუსის შენარჩუნება შესაძლებელია მომდევნო საგადასახადო წელს, თუ ბრუნვა არ განმეორდება იგივე მასშტაბით.გადასახადის გადახდა: ხდება ყოველთვიურად დეკლარაციის შევსებით შემოსავლების სამსახურის ელექტრონულ პორტალზე.
Income → Tax Table
| Monthly Income (₾) | Tax (1%) (₾) | Amount Retained (₾) |
| 3,000 ₾ | 30 ₾ | 2,970 ₾ |
| 6,000 ₾ | 60 ₾ | 5,940 ₾ |
| 10,000 ₾ | 100 ₾ | 9,900 ₾ |
| 20,000 ₾ | 200 ₾ | 19,800 ₾ |
| 40,000 ₾ | 400 ₾ | 39,600 ₾ |
Why This Matters for IT Professionals
- შეგიძლია იმუშაო გლობალური კლიენტებისთვის ოფიციალურად, საქართველოში ყოფნისას
- You pay only 1% monthly, significantly increasing your net income
- A simple registration and reporting system lets you focus entirely on your work
- The status is compatible with the IT Residency Programme, offering a three-year residence permit and legal grounds for business activity
Quick Overview
| Indicator | Value |
| Registration time | 1 working day |
| Taxation | 1% of turnover |
| Annual limit | 500,000 ₾ |
| Declarations | Monthly via RS.ge |
| Accountant | Not required for Small Business Status |
Conclusion
The Small Business Status in Georgia is not only a tax benefit but also a stable legal foundation for remote work.
This model gives IT specialists and freelancers the freedom to work for clients anywhere in the world—officially and with minimal taxation.
Georgia stands ahead of its regional peers by demonstrating how technological work can be conducted flexibly, transparently, and profitably.
Georgia has rapidly become a technological crossroads for professionals. Low taxes, affordable housing, fast internet and a safe environment — everything necessary for remote living and working — are readily available.
This guide provides practical instructions on how to prepare for living and working in Georgia as an IT resident or freelancer.Opening a Bank Account
Banking services in Georgia are simplified, and accounts can be opened within one day.| Bank | Advantages | Opening Time |
| TBC Bank | Best for online banking; multi-currency accounts | 1 day |
| Bank of Georgia | Large branch network, fast service | 1–2 days |
| Liberty Bank | Simple procedures for residents | 1 day |
საჭირო დოკუმენტები
- Passport or residence permit
- Proof of residential address (rental agreement or utility bill)
- შემოსავლის წყაროს დამადასტურებელი დოკუმენტი (დიდი ოპერაციებისთვის)რჩევა: გახსენი მრავალვალუტიანი ანგარიში (GEL/USD/EUR) და დააკავშირე Apple Pay / Google Pay-თან.
Electronic Payments
- Apple Pay / Google Pay – supported by all major banks
- Pay.ge / TBC Pay – online utility and tax payments
- Wise / Revolut / Payoneer – ideal for global contractors and freelancers
- Stripe Atlas – მოსახერხებელია უცხოური შემოსავლების მისაღებად.რჩევა: გამოიყენე Wise ან Payoneer ანგარიშები, რომლებიც მარტივად უკავშირდება ქართულ ბანკებს და ამცირებს ვალუტის კონვერტაციის დანახარჯს.
Best Neighbourhoods in Tbilisi for IT Residents
| Neighbourhood | Characteristics |
| Vake | Prestigious and quiet; many cafés and modern apartments. Higher rental prices but excellent for remote workers. |
| Saburtalo | Close to business centres; modern housing, stable internet and more affordable prices. |
| Marjanishvili | Historic but renovated; central location, mid-range rentals, good transport links. |
| Didube | Lower rental costs; easy metro access and shopping areas. A practical choice for temporary accommodation. |
Useful platforms for finding housing:
- myhome.ge
- ss.ge
Coworking Spaces
The number of modern coworking spaces in Georgia is growing rapidly, designed for freelancers, remote specialists and startups.
The number of modern coworking spaces in Georgia is growing rapidly, designed for freelancers, remote specialists and startups.
These spaces are equipped with high-speed internet, meeting rooms and comfortable work areas, fully meeting the needs of the tech sector.
Complementing this ecosystem is the network of state-created Tech Parks, which provide modern working conditions, training programmes and infrastructure to support innovation at the regional level.
Tech Parks — innovative spaces established with government support — are designed to give every innovator, programmer or startup access to working environments, knowledge and the technological ecosystem from anywhere in Georgia.
Currently, there are 9 Tech Parks in the country, located in: Tbilisi, Batumi, Zugdidi, Telavi, Akhmeta, Gurjaani, Ozurgeti, Senaki and Kaspi.
Tech Parks offer opportunities to:
- Use free workspaces and high-speed internet
- Attend trainings, hackathons and innovation events
- Join an active national tech community
The development of Tech Parks is coordinated by the Georgia’s Innovation and Technology Agency (GITA), which implements programmes to strengthen the innovation ecosystem and expand regional technology centres.
Transport in Tbilisi
Transport in Tbilisi is easy and affordable. The main options are the metro, bus, taxi and electric scooter.
- Metro: the fastest way to travel in the city.
Fare: 1 GEL (~$0.35);
bus transfers within 90 minutes are free. - Bus: same fare, 1 GEL (~$0.35); payment via MetroMoney or bank card.
- Taxi: available through apps (Bolt, Yandex Go).
- Electric scooters: Bolt scooters available in central districts.
Summary
Georgia today offers a comfortable, affordable and technologically advanced environment for IT professionals.
Banking, housing, transport and coworking spaces are all adapted to both local and international remote-working lifestyles.
