الإقامة لأصحاب الأعمال الحرة في جورجيا: دليل 2026 للعاملين المستقلين ورواد الأعمال

Georgia remains one of the most accessible countries for freelancers and self-employed professionals seeking legal residency with favorable tax treatment. A temporary residence permit on a work basis lets you live and work legally while paying as little as 1% tax on gross revenue through the Small Business regime.

Several major regulatory changes took effect in early 2026, including the removal of the 50,000 GEL turnover barrier, a new work-authorization framework, and the introduction of a C5 Digital Nomad Visa. This guide covers what you need to know to apply in 2026.

ما الذي تغير في عام 2026

Georgia updated its immigration and work-permit rules substantially in the first half of 2026. If you researched self-employed residency before these changes, revisit the details below.

• January 1, 2026 — Mandatory tourist health insurance. All foreign visitors must carry health/accident insurance with minimum 30,000 GEL (~USD 11,100) coverage from the date of entry.
• March 1, 2026 — Right-to-work authorization. A new authorization requirement applies to foreigners working in Georgia (Government Resolution No. 70). Fees: 200 GEL (~USD 74) for 30-day processing or 400 GEL (~USD 148) for 10 working days, plus 200 GEL extension fee.
• April 15, 2026 — C5 Digital Nomad Visa. A multiple-entry visa with up to 5-year validity and a maximum 1-year stay per visit, designed for remote workers earning from abroad.
• April 16, 2026 — 50,000 GEL threshold removed (Law 1509). The annual turnover barrier for self-employed TRP applicants has been eliminated. Freelancers and remote workers serving foreign clients are now exempt from the work-permit requirement. Company founders and directors of Category I/II/III enterprises are also exempt.
• TRP government fees updated. Current fees are 300 GEL / 450 GEL / 600 GEL (replacing the former 210 / 330 / 410 GEL schedule).

Eligibility and income thresholds

Georgia issues temporary residence permits on a work basis to both employees and self-employed persons. The core financial criterion is personal earnings of at least five times the national subsistence minimum. Based on the most recent published figure (~250.9 GEL/month), that works out to approximately 1,255 GEL (~USD 465) per month.

The former 50,000 GEL annual turnover threshold was removed by Law 1509 in April 2026. If your activity falls in education or medicine, a separate threshold of 35,000 GEL (~USD 12,950) annual turnover still applies under the entrepreneurial-activity track.

You must demonstrate this income through client contracts and Georgian bank statements or a Revenue Service turnover certificate. Proof should show that income is real, recurring, and tied to your professional activity.

فحص ذاتي سريع

• Can you show signed contracts for services rendered to clients (local or international)?
• Do your Georgian bank statements confirm income above the subsistence-minimum threshold?
• Is your activity compatible with Georgia’s Small Business 1% regime?
• If serving foreign clients, are you eligible for the April 2026 work-permit exemption?

Work authorization for freelancers

From March 1, 2026, Georgia introduced a right-to-work authorization under Government Resolution No. 70. This framework requires foreigners working in Georgia to obtain authorization before starting employment or self-employment.

However, the April 16, 2026 amendments (Law 1509) created important exemptions. Freelancers and remote workers serving exclusively foreign clients are exempt from the work-permit requirement. Company founders, partners, and directors of Category I, II, or III enterprises are also exempt.

If you do need work authorization (for example, if you serve local Georgian clients), the fees are 200 GEL (~USD 74) with 30-day processing or 400 GEL (~USD 148) for 10 working days. Extensions cost 200 GEL.

المستندات المطلوبة

Immigration expects clear evidence of lawful, ongoing professional activity. Prepare the following:

• Client contracts or service agreements identifying your clients, services, and payment terms. Include invoices and payment confirmations that match contract terms.
• كشوفات الحسابات المصرفية الجورجية showing incoming payments from clients. Transactions should be traceable and consistent with your contracts.
• شهادة مبيعات دائرة الإيرادات covering the previous 12 months (particularly useful for the entrepreneurial-activity track).
• جواز سفر ساري المفعول with notarized Georgian translation.
• إثبات العنوان المحلي (lease agreement or property ownership document — address registration via PSDA is required).
• Health/accident insurance with minimum 30,000 GEL (~USD 11,100) coverage (mandatory for all foreign visitors from January 1, 2026).

المزالق الشائعة التي يجب تجنبها

• Insufficient documented income. Ensure your bank statements clearly tie client payments to your contracts. Immigration uses bank data to verify genuine activity.
• Activity misalignment with SBS. If you plan to use the 1% Small Business regime, confirm your profession is not on the excluded activities list before relying on it.
• Missing address registration. Your local address must be registered with PSDA and linked to your TRP card.

Tax registration and the 1% Small Business regime

Most self-employed foreigners in Georgia register as Individual Entrepreneurs (IEs) and apply for Small Business Status (SBS). Under this regime, you pay a flat 1% tax on gross revenue up to 500,000 GEL (~USD 185,000) per year. Above 500,000 GEL, the 3% rate applies from the start of the month in which the threshold is exceeded. For agritourism activities, the cap is 700,000 GEL.

IE registration at the National Agency of Public Registry (NAPR) costs 26 GEL (~USD 10) with 1 working day processing, or 75 GEL (~USD 28) for same-day registration. After NAPR registration, you apply for SBS electronically through the Revenue Service.

Certain activities are excluded from SBS eligibility under Government Resolution No. 415 (Tax Code Article 90). Excluded activities include:

• Legal services and notary activities
• Medical and architectural services
• Auditing and consulting (including tax consulting)
• Currency exchange and gambling/gaming
• Production of excisable goods
• Personnel supply and staff leasing

If your revenue exceeds 100,000 GEL in a rolling 12-month period, VAT registration (18%) becomes mandatory. For practical guidance on structuring your business activity, see our overview of تسجيل الأعمال التجارية.

Professions typically accepted

Georgia’s work-residency route works well for export-oriented services — work delivered from Georgia to clients abroad — especially in fields that are easy to evidence with contracts and bank inflows. Common examples include:

• تكنولوجيا المعلومات والبرمجيات: software engineering, DevOps, QA, product management
• الخدمات الرقمية: digital marketing, SEO/SEM, social media management, design, content production
• الاستشارات المهنية: management, finance/analytics, business development (provided to foreign clients)

If your activity is in education or medicine, note the separate 35,000 GEL (~USD 12,950) annual turnover threshold still applies for the entrepreneurial-activity track.

عملية التقديم خطوة بخطوة

1. Register as an Individual Entrepreneur at NAPR. Provide your valid passport (with notarized Georgian translation) and local address. Fee: 26 GEL for 1 working day, or 75 GEL for same-day processing. You will receive a TIN.
2. Apply for Small Business Status with the Revenue Service. This is done electronically after NAPR registration. Confirm your activity qualifies (check the excluded activities list).
3. Obtain work authorization if required. If you serve Georgian clients, apply for the right-to-work authorization (200 GEL / 30 days or 400 GEL / 10 days). If you exclusively serve foreign clients, you are exempt under the April 2026 amendments.
4. قم بإعداد وثائقك. Gather client contracts, invoices, Georgian bank statements or a Revenue Service turnover certificate, and proof of accommodation.
5. Submit your TRP application at PSDA. Pay the government fee and select your processing speed.
6. Register your address. After TRP approval, complete address registration at PSDA with your lease or property document.

الرسوم الحكومية وأوقات المعالجة

C5 Digital Nomad Visa

Adopted on April 15, 2026, the C5 visa is Georgia’s dedicated digital nomad option. It is a multiple-entry visa with up to 5-year validity and allows a maximum stay of 1 year per visit. The visa is designed for remote workers who earn income from non-Georgian operations — it is distinct from a work-based TRP and does not require local work authorization.

If you are a freelancer who needs flexibility to travel in and out of Georgia without committing to a TRP, the C5 visa may be a practical alternative. However, for those planning long-term settlement and wanting access to the 1% SBS tax regime, the TRP route remains more suitable.

IT residence permit

Georgia introduced a specialized IT residence permit track for technology professionals. To qualify, you need Small Business Status, an IT-related NACE code for your activity, at least 2 years of IT work experience, and annual income of at least USD 25,000. Government fees for this track are 500 GEL (~USD 185) or 750 GEL (~USD 278) for expedited processing.

اعادة توحيد العائلة

TRP holders can apply for dependent permits for their spouse and minor children. You will need to show income or bank funds equal to at least 2x the average consumer subsistence minimum for the permit validity period. Required documents include apostilled and translated marriage and birth certificates, proof of your TRP, and proof of accommodation in Georgia.

الطريق إلى الإقامة الدائمة والمواطنة

Your TRP is initially issued for 6 to 12 months and can be extended for up to 12 years total. During the first 5 years, work authorization is granted in 1-year blocks; after that, it can be issued in 1 to 5-year blocks.

Permanent residency requires 10 years of continuous lawful TRP residence (not 5, as sometimes stated in older sources). Georgian citizenship requires 10 years of lawful residence plus demonstrated knowledge of the Georgian language, history, and basic law, as well as ownership of real estate, a business, or employment in Georgia.

If you are considering multiple jurisdictions, compare Georgia’s timeline with خيارات تصريح الإقامة في أرمينيا or مسار الحصول على الجنسية في أرمينيا.

عقوبات تجاوز مدة الإقامة

Georgia introduced strict overstay penalties effective October 1, 2025:

Maintaining valid residency status is essential. If you are concerned about overstay risks in any jurisdiction, see our guide on تجاوز مدة الإقامة المسموح بها بتأشيرة الإقامة في أرمينيا للمقارنة.

الأسئلة المتكررة

Georgia offers freelancers and self-employed professionals a realistic residency path with one of the lowest tax rates available globally. The 2026 regulatory changes — particularly the removal of the turnover barrier and the work-permit exemption for foreign-client freelancers — make the process more accessible than ever.

If you need help structuring your activity, aligning documents, or comparing Georgia with other jurisdictions including النظام الضريبي في أرمينيا or تأشيرة الرحالة الرقميين في أرمينيا, we can advise on the best fit for your situation.