- 要获得格鲁吉亚工作/自雇临时居留许可，您必须满足法定收入门槛：个人收入至少达到最低生活保障的 5 倍，或者过去 12 个月内营业额达到 ≥50,000 格鲁吉亚拉里（约 18,500 美元）（教育/医疗为 35,000 格鲁吉亚拉里（约 12,950 美元））（参见《格鲁吉亚外国人及无国籍人士法律地位法》）。
- 证明通常包括客户合同以及格鲁吉亚银行对账单或税务局营业额证明，以确认您的收入/营业额（工作居住途径）。
- 许多自由职业者注册为个体经营者，并选择小型企业身份（营业额不超过 500,000 格鲁吉亚拉里（约合 185,000 美元）的 1% 税率），但须遵守活动限制。
- 处理时间通常为 30 天（210 格鲁吉亚拉里 ≈ 80 美元），另有 20 天（330 格鲁吉亚拉里 ≈ 120 美元）和 10 天（410 格鲁吉亚拉里 ≈ 150 美元）的加急选项。
- 公认的自雇领域通常包括 IT、数字和出口导向型专业服务。
格鲁吉亚已成为众多流动专业人士寻求合法居留和税务便利的理想之地。如果您是自由职业者或独立承包商，格鲁吉亚的自雇人士居留途径（正式名称为工作性质的临时居留许可）既可行又具有税务优势。
本指南解释了资格门槛、移民局要求的具体文件（合同、格鲁吉亚银行对账单或税务证明）、如何注册 1% 的小企业税以及如何申请——以及需要避免的常见陷阱。
佐治亚州自雇人士居民身份的资格和财务门槛
格鲁吉亚向雇员和个体经营者发放以“工作”为依据的临时居留许可。法律规定了可衡量的财务标准。申请人需证明其个人收入至少达到最低生活保障标准的五倍，或者，对于创业活动，在过去12个月内年营业额至少达到50,000格鲁吉亚拉里（约合18,500美元）。对于教育和医疗活动，营业额门槛为35,000格鲁吉亚拉里（约合12,950美元）。
快速自检
- 能否提供向客户（本地或国际客户）提供服务的合同？
- 您的格鲁吉亚银行对账单或税务局证明是否确认您在过去 12 个月内的营业额≥50,000 格鲁吉亚拉里（≈ 18,500 美元）（或教育/医疗行业≥35,000 格鲁吉亚拉里（≈ 12,950 美元））？
- 如果您计划采用 1% 的税率制度，您的经营活动是否符合佐治亚州的小企业税收地位？
所需文件：合同
移民局要求提供合法、持续工作的证据。对于自雇申请人而言，这通常始于合同或服务协议，其中需列明您的客户、您提供的服务以及报酬条款。这些文件是申请的基石，并将您所声称的职业活动与您的实际收入来源联系起来，而这些收入来源将体现在您的财务证明中。
如适用，请提供与合同条款相符的发票和付款确认函。这种一致性有助于证明您的收入真实且持续，这对于达到法律规定的财务门槛至关重要。
格鲁吉亚银行对账单和营业额证明
两项财务证明对申请自由职业者居留权尤其有效：
- 格鲁吉亚银行对账单 显示与您的合同相符的客户付款信息。这些报表有助于在格鲁吉亚金融体系中验证您的收入金额和合法性。
- 税务局营业额证明 确认您过去 12 个月的营业额。这份文件在申请创业活动类别时尤其有用，因为该类别以 50,000 格鲁吉亚拉里（约 18,500 美元）（或教育/医疗类别为 35,000 格鲁吉亚拉里（约 12,950 美元））的门槛为决定性因素。
常见的挑战需要应对
- 营业额记录不足： 营业额低于 50,000 格鲁吉亚拉里（约合 18,500 美元）的门槛，或者缺乏将客户付款与您的业务活动联系起来的清晰文件，都可能导致申请失败。请确保合同、发票和银行存款记录符合法律规定的营业额标准。
- 银行交易记录不清晰： 如果你的收入证明依赖于银行对账单，请确保交易可追溯且与你的合同一致，因为移民局会使用银行数据来核实真实交易。
- 经营活动与税务身份不符： 如果计划使用 1% 的小企业税收制度，请确认您的职业不在取消小企业资格的排除活动清单中。
税务登记及个体经营（小型企业1%税率制度）
虽然税务登记与移民审批并非同一回事，但自雇外国人通常会注册为个体经营者（IE），并申请小型企业身份。根据该制度，符合条件的自由职业者只需就每年最高 500,000 万格鲁吉亚拉里（约合 185,000 万美元）的总收入缴纳 1% 的固定税款，这使得格鲁吉亚的制度对独立专业人士极具吸引力。
然而，并非所有活动都符合小企业税收优惠政策的条件。佐治亚州列出了一系列禁止的活动（例如某些专业服务），这些活动会使纳税人失去享受1%税率优惠的资格。因此，在依赖这项税收优惠政策之前，务必确认您的活动是否符合条件。
有关注册企业车辆的实用指导，请参阅我们的企业注册概述，以及在构建跨境服务企业时如何将其与税务筹划相结合。
哪些自由职业和活动通常被接受（IT、数字、出口导向型服务）
格鲁吉亚的工作居留途径非常适合出口导向型服务业——即从格鲁吉亚向海外客户提供的服务——尤其是在那些容易通过合同和银行存款证明的领域。常见的例子包括：
- 信息技术和软件 （软件工程、DevOps、质量保证、产品管理）
- 数字服务 （数字营销、搜索引擎优化/搜索引擎营销、社交媒体、设计、内容制作）
- 专业咨询 （管理、财务/分析、业务拓展）服务于外国客户
如果您从事教育或医疗活动，请注意根据创业活动途径的法律规定，营业额门槛为 35,000 GEL（≈ 12,950 美元）。
在选择纳税途径之前，请将您的职业与小型企业免税范围进行核对，以确保您能够享受 1% 的税率。
分步申请流程
-
整理您的客户文档。
收集已签署的合同和相关发票，这些文件应详细说明您的自由职业服务和收费条款。这些将作为您自雇活动的主要证明。 -
记录收入和营业额。
获取显示客户付款的近期格鲁吉亚银行对账单和/或向税务局申请涵盖过去 12 个月的营业额证明，以证明您达到法定门槛（营业额≥50,000 格鲁吉亚拉里（≈ 18,500 美元），或教育/医疗行业≥35,000 格鲁吉亚拉里（≈ 12,950 美元））。 -
（可选但常见）注册为个体经营者并申请小企业资格。
许多自由职业者通过这种方式安排他们在格鲁吉亚的业务活动，以享受最高 500,000 格鲁吉亚拉里（约合 185,000 美元）的 1% 税额，但有例外情况。 -
提交临时居留许可申请并缴纳费用。
标准处理时间约为30个自然日；费用为210格鲁吉亚拉里（约合80美元）。您可以选择加急服务，费用更高，如下所示。 -
密切关注决策过程。
请妥善保管所有证据，以备移民局要求对您的合同或财务文件（银行或营业额证明）进行澄清。
处理时间和费用
| 服务速度 | 处理时间 | 政府费用（格鲁吉亚拉里/约合美元） |
|---|---|---|
| 标准版 | 为期30天 | 210 格鲁吉亚拉里（约合 80 美元） |
| 加急 | 为期20天 | 330 格鲁吉亚拉里（约合 120 美元） |
| 紧急 | 为期10天 | 410 格鲁吉亚拉里（约合 150 美元） |
如果您正在比较该地区的各种途径，请参阅我们关于居留许可、签证和投资途径的指南，并结合税务策略和商业注册来规划您的结构。
自由职业者的关键要点
- 佐治亚州的自雇人士居留途径取决于工作居住类别下可证明的收入/营业额；准备符合法律门槛的合同以及银行/税务证明。
- 1% 小企业补贴计划很有吸引力，但对经营活动有限制；在将其用于预测之前，请确认您是否符合资格。
- IT、数字和出口导向型服务通常非常适合这条道路，而且很容易证明其可行性。
结语
对于独立专业人士而言，格鲁吉亚的工作型临时居留许可提供了一条切实可行的途径——前提是您能够提供客户合同，并达到法定的收入或营业额门槛，最好还能提供格鲁吉亚银行对账单或税务局出具的证明。如果您的业务活动符合条件，同时进行个体经营者注册和小企业身份认定，则可以将税率控制在1%以内。
如果您需要帮助，以使您的文件、活动和税务设置符合佐治亚州的规定，请联系我们。
联系我们常见问题解答
在佐治亚州，自雇人士获得居民身份的最低收入或营业额是多少？
根据工作居住类别，您必须证明您的个人收入至少达到国家最低生活保障标准的 5 倍，或者在过去 12 个月内，您的营业额达到 ≥50,000 格鲁吉亚拉里（约合 18,500 美元）（教育/医疗活动为 35,000 格鲁吉亚拉里（约合 12,950 美元））。
哪些文件可以证明我的自由职业收入？
客户合同以及显示收款情况的格鲁吉亚银行对账单或税务局营业额证明通常用于证明收入和业务活动，以获得许可证。
申请需要多长时间？费用是多少？
标准处理时间约为 30 天（210 格鲁吉亚拉里 ≈ 80 美元）。另有加急选项：20 天（330 格鲁吉亚拉里 ≈ 120 美元）和 10 天（410 格鲁吉亚拉里 ≈ 150 美元）。
自由职业者可以使用1%的小企业税收优惠政策吗？
许多自雇外国人注册为个体经营者，并申请小企业身份，每年缴纳总收入的 1%（最高可达 500,000 格鲁吉亚拉里（约 185,000 美元））——前提是他们的活动不在排除清单上。
哪些自由职业是普遍认可的？
IT（软件/DevOps/QA）、数字服务（营销/设计/内容）和出口导向型咨询是符合自雇申请人工作居住路径的典型例子。
一目了然
- Permit type: Temporary residence permit (work basis) for self-employed/freelancers
- 收入门槛： 5x subsistence minimum (~1,255 GEL / ~USD 465 per month)
- 50,000 GEL turnover rule: Removed as of April 2026
- 政府收费： 300 GEL (~USD 110) standard / 450 GEL (~USD 165) expedited / 600 GEL (~USD 220) urgent
- 处理时间： 30 days standard, 20 days expedited, 10 days urgent
- 税率： 1% flat (Small Business Status) on gross revenue up to 500,000 GEL (~USD 185,000)
- C5 Digital Nomad Visa: New option from April 2026 (up to 5-year validity)
- 永久居留： After 10 years of lawful TRP residence
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.
2026年发生了哪些变化？
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.
快速自检
- 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.
所需文件
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.
- 格鲁吉亚银行对账单 showing incoming payments from clients. Transactions should be traceable and consistent with your contracts.
- 税务局营业额证明 covering the previous 12 months (particularly useful for the entrepreneurial-activity track).
- 有效护照 with notarized Georgian translation.
- 本地地址证明 (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).
要避免的常见陷阱
- 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 商业登记.
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:
- 信息技术和软件： software engineering, DevOps, QA, product management
- 数字服务： digital marketing, SEO/SEM, social media management, design, content production
- 专业咨询： 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.
分步申请流程
- 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.
- 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).
- 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.
- 请准备好您的文件。 Gather client contracts, invoices, Georgian bank statements or a Revenue Service turnover certificate, and proof of accommodation.
- Submit your TRP application at PSDA. Pay the government fee and select your processing speed.
- Register your address. After TRP approval, complete address registration at PSDA with your lease or property document.
政府收费和处理时间
| 服务速度 | 处理时间 | 政府费用 |
|---|---|---|
| 标准版 | 为期30天 | 300 GEL (~USD 110) |
| 加急 | 为期20天 | 450 GEL (~USD 165) |
| 紧急 | 为期10天 | 600 GEL (~USD 220) |
C5 数字游民签证
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.
家庭团聚
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.
获得永久居留权和公民身份的途径
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 亚美尼亚的居留许可选项 or 亚美尼亚公民身份途径.
逾期逗留罚款
Georgia introduced strict overstay penalties effective October 1, 2025:
| 逾期停留时间 | 精细 | 入境禁令 |
|---|---|---|
| 截至3个月 | 1,000 GEL (~USD 370) | 6个月 |
| 长达一年 | 2,000 GEL (~USD 740) | 2 年 |
| 超过 1 年 | 3,000 GEL (~USD 1,110) | 3 年 |
Maintaining valid residency status is essential. If you are concerned about overstay risks in any jurisdiction, see our guide on 在亚美尼亚签证逾期滞留 为了比较。
常见问题
Do self-employed foreigners need a work permit in Georgia in 2026?
What is the income requirement for a Georgia self-employed residence permit?
What is the 1% tax rate for individual entrepreneurs in Georgia?
How do I register as an individual entrepreneur in Georgia as a foreigner?
What are the government fees for a Georgian residence permit in 2026?
What is the C5 Digital Nomad Visa in Georgia?
How long does it take to get permanent residency in Georgia?
Can my family members get a residence permit in Georgia based on mine?
What are the penalties for overstaying a residence permit in Georgia?
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 亚美尼亚的税收制度 or 亚美尼亚的数字游民签证, we can advise on the best fit for your situation.
