+995 551 00 43 00Tbilisi, GeorgiaMon–Fri 10:00–18:00
MMLAWMMLAWLaw Firm

Work permit and sole trader status for foreigners in Georgia

Since 1 March 2026, foreigners need the right to labour activity to work or do business in Georgia. We check whether it applies to you and sort out your status — from the permit to your taxes.

  • Confidential
  • Georgian · English · Russian
  • Free first consultation
  • Courts of all instances

The rule covers both employees and the self-employed — including individual entrepreneurs. Along with the right to work you need a suitable residence permit or a D1 visa, and you can only apply while you are lawfully in Georgia. Foreigners with a permanent residence permit are not covered.

With small business status, tax is 1% of income if annual income does not exceed GEL 500,000. But not every activity qualifies, and working without the right to work can even be a ground for deportation — so we plan everything together.

Our services

  • Assessing whether you need the right to work
  • Applying for the right to labour activity
  • The right residence permit or visa
  • Registering as an individual entrepreneur and choosing the right activity
  • Small business status and monthly declarations
  • Appealing refusals and fines

Questions & answers

Do individual entrepreneurs need the right to work?

Yes. A self-employed foreigner, including an individual entrepreneur, needs it to work in Georgia.

Who is not covered by the rule?

For example, foreigners with a permanent residence permit. We check other exemptions for your case.

What happens if annual income exceeds GEL 500,000?

From the start of that month until the end of the year, all income is taxed at 3%.

Legal basis

Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge.

Related practice area: Corporate law

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How would you like to reach us?

Mon–Fri 10:00–18:00. The first consultation is free.

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