Work Residence Permit (employment, IE or own company) (შრომითი ბინადრობის ნებართვა)

Changes or availability under review — Labour-migration reform from Mar 2026; Law 1509 (Apr 2026) exempts remote work for foreign clients

Work Residence Permit (employment, IE or own company) is a residence route in Georgia (就业). Since 1 Mar 2026: work permit via labourmigration.moh.gov.ge (incl. self-employed/IE: business plan or turnover, video interview) + D1 visa or work residence permit. IT specialists: 3-yr permit. Turnover thresholds (GEL 50k) changed Apr 2026 — verify. Gov fees ~GEL 2,100 (family of 3, incl. work permit).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Georgia

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

Residence certificate: Revenue Service certificate for HNWI status or 183 days in rolling 12 months

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Georgia on the interactive map →在数据库中打开 → →官方页面 ↗

Requirements at a glance

There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after 10 years. Citizenship can be possible after about 10 years.

How holders are taxed

IE small-business 1% turnover regime possible; foreign dividends untaxed.

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

类别	就业
投资	—
费用（家庭）	CHF 600 + CHF 190 / 年
收入 / 年	—
资产	—
最低居住	0
永居	10
入籍	10
工作	yes
申请资格	all
税收	IE small-business 1% turnover regime possible; foreign dividends untaxed.
截至	2026-10

官方页面

在数据库中打开 →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.