🇬🇪 Georgia

Georgia is one of the most accessible countries in the world for long-term stays, with citizens of approximately 100 countries allowed to stay visa-free for up to 365 days per year. This policy, combined with low taxes and affordable cost of living, has made Georgia a top destination for digital nomads and remote workers, particularly since 2022. For those wanting formal residency, options include work permits, investment permits, and entrepreneur visas.

Georgia has a largely deregulated labor market for foreigners; those staying on the 365-day visa-free arrangement can work remotely for foreign employers without any work permit. Those seeking local employment should obtain a work permit through the Ministry of Internal Affairs. The process is relatively straightforward compared to most countries, and Georgia has no formal quota system.

Spouses and children of Georgian residence permit holders can obtain dependent residence permits. Many families relocating to Georgia simply enter on the visa-free arrangement while formalizing their long-term residency through investment or employment channels.

Georgia uses a territorial-based tax system for individuals, taxing only Georgian-source income at a flat 20% rate for employment and 5% for dividends. Foreign-source income is generally not taxed for Georgian residents. Corporate tax is a cash-flow tax (CIT) applied only to distributed profits at 15%. Georgia has around 56 tax treaties and is widely regarded as a very tax-efficient jurisdiction.