Features
TYPE
LENGTH
FEE
MIN AN. INCOME
LOCAL TAX
INTERNET
COST OF LIVING
GEORGIA Remotely From Georgia -> Visa-Free
‘Remotely…’ is being phased out, but there is Visa-Free Entry for 95+ countries & taxes are very low!
Georgia has had 1-year Visa-Free entry for 95+ countries for years now. It allows citizens from those countries to stay and work remotely from Georgia. During COVID lockdowns, they introduced “Remotely from Georgia,” which was not a visa or residency permit. It was just a “specially tailored application form” that allowed remote workers from those Visa-free countries to bypass the COVID entry restrictions for those who can prove they have financial means of min US$ 24K.
There are no longer any restrictions, and the ‘Remotely…’ program is being phased out (see Requirements section). However, anyone from the Visa-Free 95+ list can still come to live & work in Georgia without the need to apply for the ‘Remotely…’ program or prove funds. We’ve reached out to the Ministry of Interior for comments but are still awaiting a response.
PROS
- Country with one of the lowest Cost Of Living on our list
- Low Min Income Requirement & no application fee
- Low local taxes and no social security
- Beautiful nature and plenty of outdoor activities in the Caucasus mountains and along the Black Sea coastline
- Growing expat community incl. digital nomads.
CONS
- 'Remotely...' was never a full-on program, just a bypass to COVID restrictions & is not phased out
- Internet coverage & speeds are ok but not great
- Communicating in English outside Tiblisi & other touristic places can be a problem
- Customer service can be very different than in Western Europe, not to mention US
- You will have to pay tax from your first day there (in most cases).
- Your foreign employer might also be required to register & pay local taxes.
Specification: GEORGIA Remotely From Georgia -> Visa-Free
Taxes
Local Taxes
There were never any specific tax incentives for remote workers, so in most cases, you need to pay local taxes, but the taxes in Georgia can be very attractive. Starting with: a 20% flat rate for employees/individuals. If you are self-employed, you can register for Small Business Status (SBS), which means you only have to pay 1% tax (conditions apply).
Anyone from a country with a double tax agreement (which includes the whole EU & UK) will normally not immediately (if ever, depending on the arrival date within the tax year and how long they plan to stay) have to pay tax if you are legally paying your taxes in that other country.
If you plan to stay more than 183 days, then you should organize your taxes on arrival, and not wait until you hit the 183-day tax residency threshold. For example, to take advantage of the 1% SMS tax, you will need to apply as soon as you arrive as it can’t be applied retrospectively.
If you are from a country that does not have a double tax agreement (e.g. USA/Australia/Canada etc.) then just like every other country in the world that does not have a DTA with your tax home country, if you work from that country tax liability may be generated.
For an excellent summary of your tax liability while working remotely from Georgia, see the ExpatHub.GE (be sure to check out a great Webinar at the bottom of the page there).
Yes, some types of “foreign-source” income are indeed exempt, but those are usually from passive income sources like royalties, interest, passive dividends. If you work remotely in Georgia, this is an active income and as such, it will be taxed. Any foreign income you bring to Georgia will also be taxed.
Home Country Taxes
Employees working Remotely from Georgia are expected to pay taxes back home but this doesn’t mean you won’t have to pay local taxes. Double taxation agreements (DTAs) may protect you in some cases, but you need to first pay the tax in Georgia, and then, if there is DTA, you claim a refund of your tax paid back home (depending on the details of that DTA). You will still need to do local registrations and tax filings in Georgia.
In the above case, your employer might also be required to register and pay taxes in Georgia, especially if you work as a manager or representative of a foreign entity and have a place of work in Georgia (rules on Permanent Establishment apply).
Other Benefits
There is no social security in Georgia, so on top of the 20% individual rate or/and 1% small business rate (if you qualify), you don’t have to pay any social security contributions.
Requirements
‘Remotely from Georgia’ was, not a special visa or permit, just a ‘specially tailored application form’ that grants an invitation letter to enter Georgia visa-free, live, and work legally there for 365 days. The 1-year entry has been available before COVID, so the ‘Remotely from Georgia’ invite is purely a special access permit to allow people to bypass the COVID entry restrictions.
Currently, most of the COVID restrictions have been lifted, and 1-year visa-free entry with the ability to live and work in Georgia without restriction is available to all the 95+ countries. The only requirement is that citizens of these countries fill out a simple form before arrival. Visa-free entry is also referred to as ‘easy entry‘ or ‘simplified entry.’
Please note that the list of countries is constantly changing due to COVID rules. Please refer to the Government website or reach out to ExpatHub.GE for details.
Please note the ‘Remote..’ application is no longer needed but we will list the information on what it was for future comparisons.
It could have been made by employees, freelancers, or self-employed business owners working remotely as long as they could’ve provided proof of income of at least US$ 24,000 per year, which was roughly EUR 22,000. The threshold was higher for any additional family members. The required documents were:
- Copy of your Passport submitted with the application,
- Past 12-months bank statements or contracts showing future income.
- For Freelancers: Copies of contracts with clients from the last 12-months
- For Employees: Details about employer & letter of confirmation from your employer confirming employment.
- For Entrepreneurs: Information about the role in the company and proof of your ownership/partnership in the company.
- Health insurance for at least 6 months. Local Georgian health insurance was sufficient.
All supporting documentation was to be submitted in English. A travel partner from any country can be added to the application; they do not need to meet the income requirements. They must have/obtain a visa/visa waiver to enter.
Apply
In the past, when the ‘Remotely…’ application has been required the process took usually about 10 days and looked as below. However, nowadays, anyone who is on the list of 95+ countries does not need to go through the below.
1
Fill out Application
2
Submit Documents
3
Application Review
4
Receive Approval
5
Arrive
Fees
There are no application fees for the ‘Remotely…’ or for the Visa-Free.
How
For info on which countries can arrive Visa-Free, and what are other types of visas you can check the State Commission For Migration Issues or Ministry of Foreign Affairs.
Visa-Free Entry ApplicationFacilities
Medical
You are not entitled to free health care but can use the local health care system if you pay for it out of your pocket or with the insurance. You do not have to use an international health provider. Local Georgian health insurance companies are able to provide the required insurance. That global insurance may offer you more coverage and better quality than a local insurer.
Schools
Children of the visa holders can attend the local private school for the duration of the visa or public ones but in both cases, they will have to cover the fees.
Traveling
It is unclear if there are any min stay requirements and traveling in/out of the country is allowed during the stay. To be confirmed.
Community
There is a small number of co-working spaces and a lot of options for accommodation. However, most of them are in Tbilisi and on the coast. There is a growing expat and digital nomad community but we are at the early stages of that. There is also a lack of any community living spaces. Aside from the capital, there aren’t really any opportunities for Nomads to connect, attend events, organize outdoor activities, and find ways in which they can give back to the local community. The main two Facebook groups are:
Assistance
The information about the ‘Remotely…’ is no longer available on the government website.
Web: Remotely From Georgia – NO LONGER EXISTING
Email: [email protected]
Country Info
Internet
The average internet speeds are around 13.83 Mbps so fairly low. The coverage might also be an issue, so you are better to stick to the main cities to get a reliable connection. Georgia is starting to develop its high-speed internet infrastructure across the country including fiber but at the moment internet speeds might be a bit of an issue, especially in rural regions.
The same goes for 4G, which is accessible only in limited areas in the country, 5G is not yet available.
Cost of Living
Georgia is one of the most affordable places on our list. Prices are comparable to Thailand. To give you an example a nice city center 1 bedroom apartment is around $300 USD per month.
According to our ☕ Cappuccino Index, which uses Numbeo’s average price for a regular cappuccino, the USD price in Georgia is $1.69 which is way below the US avg of $4.30 and the UK avg price that is $3.83.
FAQs
Can I change my arrival date? Can I travel on any date I choose?
Unlike other entry permits, the Remote work permit requests the applicant to include an arrival date. If your date has changed from what you put on the application by more than 7 days in either direction, you had to email back the department that approved you and let them know your new anticipated arrival date.
Videos
Source: Giorgi ShermazanashviliDisclaimer: Our aim is to provide an overview of Digital Nomad Visas & Taxes that should not be considered as a legal opinion or tax advice. You should always seek expert advice. If you want to receive a legal opinion or tax advice please contact us and we will refer you to a legal practitioner.
Learn about the data sources & how is the score calculated. Last updated November 20, 2022.
