Umzug nach Georgia: Steuern, Aufenthalt und Leben
So werden Sie in Georgia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Georgia the top income tax rate is 20%, dividends are taxed at up to 5% and companies pay 15% corporate tax. Newcomers may use a special regime (0%): 15% CIT (Estonian model — levied on distribution, retained profit deferred); territorial — foreign-source income exempt; 5% dividend WHT; 1% small-business regime.
How to move and become tax resident
You can become tax resident in Georgia from arrival once you take up residence (HNWI status (assets ≥GEL 3m or income ≥GEL 200k for 3 yrs + permit/property link): resident with no day count). The typical route is Visa-free 1 yr stay; property residence permit (USD 150k): Swiss stay visa-free 365 days; residence: property ≥USD 150k (appraised, since 3/2026) or USD 300k investment for 5-yr investor permit There are 6 open residence programmes in Georgia — see the list below.
Living there
Tbilisi has a humid subtropical climate with winter highs around 6.6 °C and summer highs around 31 °C.
Key facts
| Höchste Einkommenssteuer | 20% |
|---|---|
| Dividendensteuer | 5% |
| Gewinnsteuer | 15% |
| Sonderregime für Zuzüger | 0% — 15% CIT (Estonian model — levied on distribution, retained profit deferred); territorial — foreign-source income exempt; 5% dividend WHT; 1% small-business regime. |
| Steuerliche Ansässigkeit | ab Zuzug — HNWI status (assets ≥GEL 3m or income ≥GEL 200k for 3 yrs + permit/property link): resident with no day count |
| Typischer Aufenthaltsweg | Visa-free 1 yr stay; property residence permit (USD 150k) — Swiss stay visa-free 365 days; residence: property ≥USD 150k (appraised, since 3/2026) or USD 300k investment for 5-yr investor permit |
| Klimatyp | humid subtropical · 6.6° / 31° (Tbilisi) |
Aufenthaltsprogramme in Georgia
- Visa-free stay (up to 1 year) — other · open · 2026-10
- Temporary Residence Permit – Real Estate Ownership — Investition CHF 120'000 · open · 2026-10
- Investment Residence Permit — Investition CHF 240'000 · open · 2026-10
- Work Residence Permit (employment, IE or own company) — employment · changing · 2026-10
- High Net Worth Individual (HNWI) tax residency status — Einkommen / Jahr CHF 59'000 · open · 2026-10
- Family Reunification Residence Permit — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Georgia to become tax resident?
ab Zuzug. HNWI status (assets ≥GEL 3m or income ≥GEL 200k for 3 yrs + permit/property link): resident with no day count Territorial for individuals: foreign income exempt
How much tax will I pay in Georgia?
In Georgia the top income tax rate is 20%, dividends are taxed at up to 5% and companies pay 15% corporate tax.
Which residence programmes does Georgia offer?
Visa-free stay (up to 1 year); Temporary Residence Permit – Real Estate Ownership (CHF 120'000); Investment Residence Permit (CHF 240'000); Work Residence Permit (employment, IE or own company); High Net Worth Individual (HNWI) tax residency status
What is the usual way to move to Georgia?
Visa-free 1 yr stay; property residence permit (USD 150k). Swiss stay visa-free 365 days; residence: property ≥USD 150k (appraised, since 3/2026) or USD 300k investment for 5-yr investor permit
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Hong Kong · India · Indonesia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.