Georgia
Georgia has become a top destination for digital nomads and freelancers thanks to its 1% Small Business tax regime, visa-free entry for many nationalities (1-year stay) and very low cost of living. Tbilisi offers a fast-growing tech scene with numerous coworking spaces. The country is modernising rapidly while keeping its authentic charm.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → unlimited | 20 % |
Corporate tax
15 %
Capital gains
5 %
VAT
18 %
Special regime : Small Business Status (1 %)
Le régime Small Business permet aux micro-entrepreneurs réalisant moins de 500 000 GEL (environ 170 000 EUR) de chiffre d'affaires annuel de ne payer que 1 % d'impot sur leur CA. Ce régime est tres populaire parmi les freelances et indépendants étrangers installés en Géorgie.
Illimitée tant que le CA reste sous 500 000 GEL
Etre enregistré comme entrepreneur individuel en Géorgie avec un chiffre d'affaires annuel inférieur à 500 000 GEL. Les activités de conseil et de services sont éligibles.
- 1 % d'impot sur le chiffre d'affaires (pas sur le bénéfice)
- Pas de TVA sous le seuil de 100 000 GEL
- Comptabilité simplifiée
- Pas d'impot sur les dividendes distribués (déjà taxés au niveau entreprise)
Visa options
Visa libre (1 an sans visa)
residenceDuration: 365 jours sans visa pour les ressortissants français
Cost: Gratuit
Requirements: Passeport français valide. Aucune formalité, entrée libre pour 1 an. Possibilité de sortir et revenir pour renouveler la période.
Permis de résidence (travail/investissement)
residenceDuration: 1 à 6 ans selon le type
Cost: Environ 200 GEL (70 EUR) en procédure standard
Requirements: Enregistrement d'une entreprise en Géorgie, contrat de travail local ou investissement d'au moins 300 000 GEL (environ 100 000 EUR) en immobilier.
Living in Géorgie
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Georgia is very low. A single person can live comfortably in Tbilisi on €700/month excluding rent. Rents are affordable, even in the city centre. Local food is excellent and cheap. Transport costs little.
Settling in Géorgie
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Georgia offers visa-free entry for 1 year to many nationalities, making it one of the most accessible destinations in the world. Company creation takes 1 day at the Public Service Hall. Tbilisi has an active coworking scene and a growing expat community. The Georgian alphabet and language are barriers but English is rapidly developing among young people. Setup costs are very low.
Georgia's healthcare is improving but remains below European standards. The private sector (Evex clinics, MediClub Georgia) offers decent care at very low prices. Complex cases often require transfer to Turkey or Europe. Health insurance is very affordable (€20-40/month). The national insurance programme covers residents for basic care.
Quality of life
Georgia offers spectacular mountain landscapes, rich cuisine and a welcoming culture. Tbilisi has decent internet and an active coworking scene. The country is safe for expats. Limitations: small international community and the Georgian language barrier.
Pros and cons
Advantages
- 1% Small Business regime for freelancers and micro-entrepreneurs
- 1-year visa-free stay for many nationalities
- Very low cost of living (among the lowest in Europe/Asia)
- Simple and fast administrative process
Disadvantages
- Small international community
- Decent internet but not always reliable outside Tbilisi
- Language barrier (unique Georgian alphabet)
- Regional geopolitical instability (proximity to Russia)
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Georgia?
The top marginal income tax rate in Georgia is 20%. The corporate tax rate is 15%. A special regime exists: Small Business Status (1 %).
What is the cost of living in Georgia?
The monthly cost of living for a single person in Georgia is approximately 700 EUR (excluding rent). City center rent costs around 450 EUR per month.
Is there a tax treaty between the United Kingdom and Georgia?
Check HMRC for the current status of the tax treaty between the United Kingdom and Georgia.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.