Moving to Georgia: taxes, residence and life
How to become tax resident in Georgia: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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
| Top income tax | 20% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 15% |
| Special regime for newcomers | 0% — 15% CIT (Estonian model — levied on distribution, retained profit deferred); territorial — foreign-source income exempt; 5% dividend WHT; 1% small-business regime. |
| Residenza fiscale | dall'arrivo — HNWI status (assets ≥GEL 3m or income ≥GEL 200k for 3 yrs + permit/property link): resident with no day count |
| Via di residenza tipica | 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 |
| Tipo di clima | humid subtropical · 6.6° / 31° (Tbilisi) |
Residence programmes in Georgia
- Visa-free stay (up to 1 year) — other · open · 2026-10
- Temporary Residence Permit – Real Estate Ownership — Investimento CHF 120'000 · open · 2026-10
- Investment Residence Permit — Investimento 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 — Reddito / anno CHF 59'000 · open · 2026-10
- Family Reunification Residence Permit — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Georgia to become tax resident?
dall'arrivo. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.