# 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

- [Law on Labour Migration](https://matsne.gov.ge/ka/document/view/2806732)

- [Tax Code of Georgia](https://matsne.gov.ge/ka/document/view/1043717)

- [Law on Entrepreneurs](https://matsne.gov.ge/ka/document/view/5230186)

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

Related practice area: [Corporate law](https://mmlaw.ge/en/corporate-lawyer/)

## Related topics

- [#For foreigners](https://mmlaw.ge/en/foreigners/)

- [#Employment](https://mmlaw.ge/en/employment-lawyer/)

- [#Business](https://mmlaw.ge/en/corporate-lawyer/)

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- [Company & business · For foreigners](https://mmlaw.ge/en/foreigners/company-registration-in-georgia/)

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- [Work permit in Georgia for foreigners from 2026](https://mmlaw.ge/en/blog/work-permit-georgia/)

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- [Individual entrepreneur in Georgia: the 1% tax for foreigners](https://mmlaw.ge/en/blog/individual-entrepreneur-georgia-1-percent-tax/)

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- [Employment and labour lawyer](https://mmlaw.ge/en/employment-lawyer/)

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- [Corporate lawyer](https://mmlaw.ge/en/corporate-lawyer/)

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- [Registering an LLC in Georgia: what you need](https://mmlaw.ge/en/blog/how-to-register-llc-in-georgia/)

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- [Buying property · For foreigners](https://mmlaw.ge/en/foreigners/buying-property-in-georgia/)

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- [Residence permits · For foreigners](https://mmlaw.ge/en/foreigners/residence-permit-in-georgia/)

For foreigners

## How we can help

- [Criminal cases](https://mmlaw.ge/en/foreigners/criminal-defense-for-foreigners/) — Defense if you are detained or charged — with an interpreter and contact with your consulate.

- [Immigration cases](https://mmlaw.ge/en/foreigners/immigration-lawyer-georgia/) — Refused entry, overstays, deportation and appeals against residence-permit refusals — fast and in your language.

- [Buying property](https://mmlaw.ge/en/foreigners/buying-property-in-georgia/) — Check the property, sign a safe contract and register ownership — in person or remotely.

- [Disputes with developers](https://mmlaw.ge/en/foreigners/disputes-with-developers/) — Construction is late, the developer won't refund, or the flat is mortgaged — we protect the buyer's interests.

- [Company & business](https://mmlaw.ge/en/foreigners/company-registration-in-georgia/) — Register an LLC or branch, become an individual entrepreneur and get your business running.

- [Residence permits](https://mmlaw.ge/en/foreigners/residence-permit-in-georgia/) — Work, business, property, family and investment residence permits — applications, extensions and appeals.

- [Family cases](https://mmlaw.ge/en/foreigners/family-law-for-foreigners/) — International divorce, children and alimony, recognition of foreign decisions.

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Source: https://mmlaw.ge/en/foreigners/work-permit-and-sole-trader/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge