# Working remotely from Georgia — tax, visa, work permit Many foreigners live in Georgia and work remotely for a foreign employer or foreign clients. Staying is simple — tax is where most people go wrong: pay for work you do while physically in Georgia is Georgian income, even if your employer and your bank are abroad. We assess your situation and set it up correctly. - Confidential - Georgian · English · Russian - Free first consultation - Courts of all instances Georgia has no separate digital nomad visa today. Citizens of the countries on the Government's list (Resolution No. 255 of 2015) can stay visa-free for a full year; others need a visa or a residence permit. If you plan to stay longer or register as a sole trader, plan your residence permit in advance. Under Article 104 of the Tax Code, income from employment carried out in Georgia is Georgian-source income, and where the money is received does not matter. A foreign employer does not withhold Georgian tax (Article 154), so you must file an annual return yourself by 31 March of the following year and pay 20% (Articles 81 and 153). The exemption for foreign income (Article 82) doesn't help here — it covers only income that is not from a Georgian source. ## Do you need a work permit? The Labour Migration Law does not apply when a foreigner works for or provides services to a non-resident and the work relates to that person's business outside Georgia (Article 1(4)(l)). So a remote employee of a foreign company usually doesn't need the right to work. A sole trader with clients in Georgia does need it since 1 March 2026; whether a sole trader serving only foreign clients falls under the exception should be checked case by case. ## Your options OptionTaxGood to knowEmployee of a foreign company20%, annual return by 31 MarchUsually no right to work needed; no Georgian pension contributionsSole trader with small business status1% up to GEL 500,000, 3% aboveMonthly return by the 15th; the 1% doesn't cover salary or consultingShort visit — up to 30 days a yearSalary not taxed in GeorgiaIf you are non-resident and the employer has no permanent establishment in Georgia (Article 82) ## The 1% sole trader — what to watch for - The 1% applies to business income, not salary (Article 90). If you work for one company with fixed hours and under its direction, the Revenue Service may treat it as salary and tax it at 20% - Consulting, legal, medical, audit, architecture and some other activities can't use the 1% (Government Resolution No. 415) - Services to foreign businesses are generally outside Georgian VAT — the place of supply is where the client is (Article 162¹) - Registering as a sole trader gives you neither a residence permit nor tax residency ## Residency and your home country You become a Georgian tax resident if you spend 183 days or more in Georgia in any 12-month period. Your home country may still treat you as its resident and tax your worldwide income. Where a double tax treaty exists, it decides who taxes what, and a Georgian residence certificate is the proof. ## If you do nothing - Late return — a penalty of 5% of the tax, 10% if more than 2 months late (Article 274) - Late payment — interest of 0.05% per day - Understated tax — a 10% to 50% penalty; large amounts can lead to a criminal case ## Our services - Assessing your tax position and residency - Choosing between employment and sole trader status - Registering as a sole trader with small business status - Right to work and residence permit - Annual and monthly tax returns - Disputes with the Revenue Service ## Questions & answers ### Is there a digital nomad visa in Georgia? Not a separate one today. Citizens of many countries can stay visa-free for a year; for a longer stay you need a residence permit. ### Can I work remotely for a foreign employer while visa-free? Yes. The Labour Migration Law usually doesn't require the right to work when the work relates to a foreign company's business abroad. Tax, however, is due in Georgia. ### Do digital nomads pay tax in Georgia? Yes, for work done while in Georgia: 20% through an annual return, or 1% as a sole trader where the activity qualifies. A non-resident who works here 30 days or less a year doesn't pay tax on the salary. ### Can a foreign salary go through a 1% sole trader? No. Salary is excluded from the 1%. If you genuinely provide services rather than work as an employee, the contract must show it — we review the contract. ### Will I still owe tax in my home country? Possibly. That depends on your home country's residency rules and on its tax treaty with Georgia. We check both sides. ## Legal basis - [Tax Code of Georgia](https://matsne.gov.ge/ka/document/view/1043717) - [Law on Labour Migration](https://matsne.gov.ge/ka/document/view/2806732) - [Government Resolution No. 255 (2015) — visa-free countries](https://matsne.gov.ge/ka/document/view/2867361) - [Government Resolution No. 415 (2010) — small business status](https://matsne.gov.ge/ka/document/view/1164635) Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge. Related practice area: [Tax disputes](https://mmlaw.ge/en/tax-lawyer/) ## Related topics - [#For foreigners](https://mmlaw.ge/en/foreigners/) - [#Employment](https://mmlaw.ge/en/employment-lawyer/) - [#Business](https://mmlaw.ge/en/corporate-lawyer/) - - [Work permit & sole trader · For foreigners](https://mmlaw.ge/en/foreigners/work-permit-and-sole-trader/) - - [IT companies and IT specialists · For foreigners](https://mmlaw.ge/en/foreigners/it-companies-in-georgia/) - - [Company & business · For foreigners](https://mmlaw.ge/en/foreigners/company-registration-in-georgia/) - - [Work permit in Georgia for foreigners from 2026](https://mmlaw.ge/en/blog/work-permit-georgia/) - - [Individual entrepreneur in Georgia: the 1% tax for foreigners](https://mmlaw.ge/en/blog/individual-entrepreneur-georgia-1-percent-tax/) - - [Gambling licence · For foreigners](https://mmlaw.ge/en/foreigners/gambling-licence-georgia/) - - [Bank account for non-residents · For foreigners](https://mmlaw.ge/en/foreigners/bank-account-in-georgia-for-foreigners/) - - [Tax residency in Georgia · For foreigners](https://mmlaw.ge/en/foreigners/tax-residency-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/) — LLC registration in Georgia for foreigners from 1 800 ₾, a virtual business address and bank account opening — in person or remotely. - [Work permit & sole trader](https://mmlaw.ge/en/foreigners/work-permit-and-sole-trader/) — The right to work, registering as an individual entrepreneur, the 1% small business tax and the right residence permit. - [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. - [IT companies and IT specialists](https://mmlaw.ge/en/foreigners/it-companies-in-georgia/) — Three tax regimes for IT in Georgia: 1% sole trader, virtual zone and 5% international company — conditions and the 2026 change. - [Gambling licence](https://mmlaw.ge/en/foreigners/gambling-licence-georgia/) — Casino, slots, betting and online permits in Georgia: who can get one, the conditions and what operators may not do. - [Georgian citizenship for foreigners](https://mmlaw.ge/en/foreigners/georgian-citizenship-for-foreigners/) — The ordinary route (10 years), through marriage (5 years), the exceptional route and the rule for those born in Georgia — until 2027. - [Marriage in Georgia for foreigners](https://mmlaw.ge/en/foreigners/marriage-in-georgia-for-foreigners/) — How foreigners marry in Georgia: conditions, documents, apostille, translation, witnesses and using the marriage certificate abroad. - [Driving licence for foreigners](https://mmlaw.ge/en/foreigners/driving-licence-georgia-foreigners/) — A foreign licence is valid for 1 year: exchange without exams, the 185-day rule for a Georgian licence, fines for driving without one. - [Bank account for non-residents](https://mmlaw.ge/en/foreigners/bank-account-in-georgia-for-foreigners/) — How a foreigner opens a personal or business account at a Georgian bank, what the bank asks for, why it refuses and how to prepare. - [Tax residency in Georgia](https://mmlaw.ge/en/foreigners/tax-residency-georgia/) — When you become a Georgian tax resident, the residence certificate, HNWI status and the exemption for foreign income. - [Double tax treaties](https://mmlaw.ge/en/foreigners/double-tax-treaties-georgia/) — Georgia's 58 double tax treaties: how they work, dual residency and the rates with the UK, Germany and the US. - [Crypto: tax and VASP registration](https://mmlaw.ge/en/foreigners/crypto-in-georgia/) — An individual's crypto income is tax-exempt; a crypto business needs National Bank VASP registration and capital. - [Checking a Georgian company](https://mmlaw.ge/en/foreigners/checking-a-georgian-company/) — Before you pay or sign with a Georgian company: business registry, pledges, debtors register, court cases and tax debt. - [Land for foreigners](https://mmlaw.ge/en/foreigners/can-foreigners-buy-land-in-georgia/) — Foreigners can buy non-agricultural land; agricultural land only through inheritance or an investment plan. --- Source: https://mmlaw.ge/en/foreigners/working-remotely-from-georgia/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge