For digital nomads, Georgia is one of the most attractive bases worldwide in 2026: 365 days of visa-free stay for citizens of around 95 countries, 1% tax on turnover under Small Business Status — and despite the new general work permit requirement, an explicit statutory exemption for remote work serving foreign clients. As of July 2026, this article sorts out the legal position after the spring reforms.
365 days visa-free — no special visa required
Georgia does not need a “digital nomad visa” because its general entry rules are more generous than most nomad visas: citizens of around 95 countries (including the EU, UK, and US) may stay in Georgia visa-free for a full year, extendable by exiting and re-entering. No residence permit is required for the stay itself — and tax residency is independent of any residence permit.
New in 2026: work permits — with a decisive exemption
In spring 2026, Georgia introduced a general work authorization requirement for foreigners for the first time: Government Resolution No. 70 (effective 1 March 2026) and Law N1509 (effective 15 April 2026). The principle: foreigners without a permanent residence permit need a Special Labour Activity Permit for gainful activity in Georgia. Violations cost 2,000 GEL — for both employee and employer.
However, Law N1509 contains explicit exemptions that cover precisely the typical nomad setup: no permit is required for anyone who (l) performs services for non-residents relating to activities outside Georgia, or (k) performs work fully remotely with no required presence in Georgia.
| Scenario | Work permit required? | |
|---|---|---|
| Remote work for an employer/clients abroad | exemptions l and k | No |
| Export freelancer, foreign clients only | exemption l | No |
| Freelancer with local Georgian clients | check permit requirement | Possibly yes |
| Employment with a Georgian employer | Special Labour Activity Permit | Yes |
Digital nomads and export freelancers serving only foreign clients therefore need no work permit. Anyone working locally for Georgian clients should have the case reviewed before starting — full details in Georgia work permit 2026.
The combination: 1% status for foreign clients
The tax side is covered by Small Business Status (SBS): as a registered Individual Entrepreneur, you pay 1% income tax on turnover up to 500,000 GEL per year. Two points matter:
- Work performed in Georgia is Georgian-source income. Any active work you carry out while physically present in Georgia counts as Georgian-source income for tax purposes (Art. 104.1 of the Tax Code) — regardless of where the client sits or which account receives the payment. That is not a drawback but the normal case: with SBS, this income is taxed at 1% instead of 20%.
- The formalities have tightened since 7 March 2026: the status takes effect on the application day, a monthly declaration is mandatory even at zero revenue, and after revocation a new application is only possible the following year. Full details, excluded activities (including consulting), and pricing: Georgia 1% tax.
On setup: a balanced client mix — rule of thumb: no single client above 85% of turnover — satisfies the central criterion of genuine self-employment; the reclassification risk targets disguised employment relationships, not entrepreneurs with several clients. And the 100,000 GEL VAT threshold counts only turnover taxable in Georgia — export freelancers therefore generally remain VAT-free.
For passive income — foreign dividends, interest, royalties — Georgian tax residents additionally benefit from territorial taxation: Tax-free foreign income. If you own a US LLC: US LLC + Georgia.
Tax residency: 183 days — no more, no less
You become a Georgian tax resident after 183 days of physical presence in any 12-month period. Three common misconceptions:
- Not tied to citizenship — residency depends solely on presence (or HNWI status), not on your passport.
- No year-round stay required — spending the winter elsewhere is harmless, as long as you reach 183 days within the 12-month window.
- HNWI alternative — if you cannot reach 183 days, the HNWI program can confer tax residency subject to specific wealth or income conditions. Details: Georgia tax residency.
FAQ
FAQ
Do digital nomads need a work permit in Georgia in 2026?
No. Georgia introduced a general work permit requirement in 2026 (Resolution No. 70, Law N1509), but remote work for non-residents and fully remote activities are exempt by statute. Those working locally for Georgian clients may need a Special Labour Activity Permit.
How long can digital nomads stay in Georgia visa-free?
Citizens of around 95 countries (including EU, UK, US) can stay 365 days visa-free, extendable by exit and re-entry. No dedicated nomad visa is required.
When do I become a tax resident of Georgia?
After 183 days of physical presence in any 12-month period. Year-round presence is not required, and residency is not tied to citizenship. Alternatively, the HNWI program can confer residency without 183 days.
How is my remote income taxed in Georgia?
Work you physically perform in Georgia is Georgian-source income (Art. 104.1) — with Small Business Status it is taxed at 1% of turnover up to 500,000 GEL (instead of 20%). Where the payment lands is irrelevant.
Do I still have to declare Georgian income in my home country?
As long as you remain taxable there: yes. Before relocating from Germany, also clarify exit taxation (§6 AStG) and extended limited tax liability (§2 AStG) with a German tax advisor.
This article is for general information only and does not constitute legal or tax advice. If you are or remain taxable in your home country, you must declare foreign income and accounts there — always involve a tax advisor in your home jurisdiction before relocating. Last updated July 2026; rules may change.