The Complete Georgia Remote Work Guide for Expats

Georgia has been on the remote work radar since 2020, but the information circulating in most expat forums is dangerously out of date. Rules around tax registration, the Remotely from Georgia programme, and even the simple question of how long you can stay have all shifted heading into 2026. If you are planning to base yourself here for a few months — or the full year — getting these details wrong can cost you money, cause problems with your home country’s tax authority, or land you in an awkward conversation at the border. This guide covers the mechanics, not the lifestyle fantasy.

Georgia’s Visa-Free Stay — What the 365-Day Rule Actually Means in 2026

Citizens of approximately 98 countries — including the United States, the United Kingdom, the European Union member states, Canada, and Australia — can enter Georgia and stay for up to 365 days without a visa. That is a calendar year, not a rolling 12-month window. The clock resets after you leave and re-enter, though Georgian border authorities have become more attentive to people who exit for a weekend and immediately return, repeating this pattern indefinitely.

In practical terms, the 365-day stay is a genuine legal right, not a grey area. You do not need to justify your presence or show proof of employment. You are not required to leave and re-enter at the halfway point. The full year is yours from the moment your passport is stamped on arrival.

What changed in 2025 and carries into 2026 is the attitude at the border. Georgian border control, particularly at Tbilisi International Airport and the Red Bridge land crossing from Azerbaijan, now asks more probing questions of travellers who have multiple recent Georgian entry stamps. They want to understand your intentions. Having a clear, honest answer — “I work remotely and I am staying for three months” — is entirely sufficient. Evasiveness is what causes problems.

Citizens of countries not on the visa-free list — including most of South and Southeast Asia, much of Africa, and parts of Latin America — should check the current Georgian e-visa portal before travelling. The e-visa system was overhauled in late 2024 and now processes most applications within three business days. The standard e-visa allows a 90-day stay and can, in many cases, be extended from inside Georgia through the Public Service Hall (სახელმწიფო სერვისების განვითარების სააგენტო).

The Remotely from Georgia Programme — Who Qualifies and What You Get

The Remotely from Georgia programme was launched in 2020 as a direct response to the pandemic-era surge in location-independent workers. It has gone through two significant revisions since then. The 2026 version of the programme is administered by Enterprise Georgia and is designed for foreign nationals who earn income from outside Georgia.

To qualify in 2026, you must meet all of the following conditions:

• You are a citizen of one of the programme’s eligible countries (currently 95 countries — the list is updated annually on the Enterprise Georgia website)
• You earn your income remotely from a foreign employer or foreign clients
• Your monthly income is at least 2,000 USD (or equivalent) from foreign sources, evidenced by bank statements or a letter from your employer
• You are not currently employed by a Georgian company

The programme does not issue a special visa — it is an administrative registration that sits alongside your existing visa-free or e-visa entry. What it does give you is a letter from Enterprise Georgia confirming your status, which smooths the path to opening a Georgian bank account, and in some cases qualifies you for discounted rates from partnered co-working providers and mobile operators.

Registration is done online through the Enterprise Georgia portal. The process takes roughly two weeks. There is no fee. You will need a valid passport, proof of income, and evidence of accommodation in Georgia (a rental contract or hotel booking is sufficient).

One thing worth understanding clearly: the Remotely from Georgia programme does not, by itself, create a tax obligation in Georgia. That is a separate question governed by tax residency rules, which the next section covers in detail.

Tax Status for Remote Workers — The 1% Small Business Regime Explained

This is where most remote workers get confused, and where getting it wrong has real consequences.

If you spend more than 183 days in Georgia in a calendar year, you become a Georgian tax resident under Georgian law. At that point, your worldwide income is technically subject to Georgian personal income tax at a flat rate of 20%. For most remote workers, voluntarily registering as a small business under the 1% regime is a far smarter move — and it is entirely legal.

Here is how it works. You register as an Individual Entrepreneur (IE) — called an ინდივიდუალური მეწარმე (individual mewarmе) in Georgian — at the National Agency of Public Registry. The process takes one working day at any Public Service Hall and costs around 20 GEL. You then register for small business status at the Revenue Service. Once approved, you pay 1% tax on your turnover (total revenue, not profit) up to an annual threshold of 500,000 GEL. Above that threshold, a different regime applies, but the vast majority of remote workers will never come close to it.

The critical condition: the 1% rate applies only to income earned from outside Georgia. If you start invoicing Georgian clients, that income is taxed differently (generally at 3% for small businesses, or 20% personal income tax depending on classification). Keep your foreign and domestic income clearly separated from day one.

The 1% regime also satisfies most home-country tax treaty requirements. Georgia has double taxation agreements with 56 countries as of 2026, including Germany, France, the United Kingdom, and China. If your home country is among them, registering as a Georgian IE and paying Georgian tax means you are typically exempt from paying tax on that same income at home — though you should always verify this with a tax professional in your home country, as rules vary.

The quarterly tax filing process is done online through the Revenue Service portal (rs.ge). It is genuinely straightforward once you are registered. Many remote workers handle it themselves in under 30 minutes per quarter.

What It Actually Costs to Live Here — 2026 Budget Reality

Costs have risen noticeably since 2022, when a large wave of Russian and Ukrainian arrivals pushed rental prices up sharply, particularly in Tbilisi. By 2026, the market has partially stabilised but prices have not returned to pre-2022 levels. Here is an honest breakdown.

Accommodation (monthly rental, unfurnished unless stated)

• Budget: A furnished studio in Tbilisi outer districts (Gldani, Varketili) — 800 to 1,100 GEL per month
• Mid-range: A one-bedroom furnished apartment in central Tbilisi (Vake, Vera, Saburtalo) — 1,800 to 2,800 GEL per month
• Comfortable: A two-bedroom renovated apartment in Tbilisi city centre — 3,500 to 5,500 GEL per month
• Kutaisi: Significantly cheaper across all tiers — a decent one-bedroom in central Kutaisi runs 700 to 1,200 GEL per month
• Batumi: Seasonal pricing applies heavily. Outside peak summer (July–August), a one-bedroom near the centre costs 1,200 to 2,000 GEL per month. Summer prices can be double

Day-to-day living costs (Tbilisi, per person per month)

• Budget (cooking at home, public transport): 1,200 to 1,600 GEL
• Mid-range (mix of cooking and eating out, occasional taxi): 2,000 to 3,000 GEL
• Comfortable (regular restaurants, gyms, cultural activities): 3,500 to 5,000 GEL

A monthly Tbilisi metro and bus pass costs 30 GEL in 2026, which is exceptional value. The metro network expanded in late 2025 with two new stations connecting the Digomi district to the Didube line, making previously inconvenient residential areas much more accessible.

Health Insurance — Your Legal and Practical Obligations

Georgia does not have a universal public health system for foreigners. If you get sick or injured and you have no insurance, you pay privately — and private hospital costs in Georgia, while lower than Western Europe, can still be significant for anything serious. A basic emergency admission at a Tbilisi private clinic starts at around 400 GEL and climbs quickly from there.

For the Remotely from Georgia programme registration, proof of health insurance is required from non-EU applicants. For the Individual Entrepreneur registration, insurance is not legally required — but the Revenue Service and many co-working spaces and landlords will ask for it anyway as part of general due diligence.

In 2026, the main options for remote workers are:

• International travel/expat insurance (e.g. SafetyWing, Cigna Global, AXA): Prices vary widely by age and coverage level. A 35-year-old can expect to pay the equivalent of 180 to 350 GEL per month for a mid-range international plan with emergency evacuation included
• Georgian domestic health insurance: Several Georgian insurers — including Imedi L, Aldagi, and GPI — offer annual plans for foreign residents. A standard plan covering outpatient and inpatient care runs 800 to 1,600 GEL per year for a healthy adult under 45. These plans are accepted across most Georgian clinics and hospitals

If you are staying for more than three months, a Georgian domestic plan almost always works out cheaper than an international policy and covers day-to-day GP visits, which most international travel insurance plans exclude. The two approaches can also be combined: a Georgian domestic plan for routine care, and an international policy for serious illness or evacuation coverage.

Banking, Getting Paid, and Moving Money In and Out

This is the section that generates the most questions from people who have already arrived and then realise they did not prepare. Georgian banks are generally excellent — fast, modern, with well-designed apps — but they are cautious about onboarding foreigners without proper documentation.

The two dominant banks for expats and remote workers in 2026 are TBC Bank and Bank of Georgia. Both offer current accounts in GEL, USD, and EUR. Both have English-language mobile apps. Both will ask for your passport, Georgian address confirmation, and ideally either a Georgian Individual Entrepreneur registration certificate or your Remotely from Georgia confirmation letter.

Without one of those two documents, opening an account as a foreigner has become harder since 2024, when both banks tightened their know-your-customer processes in response to international pressure. It is not impossible — some branches are more flexible than others, and shorter-stay visitors sometimes succeed with just a passport and a utility bill from their accommodation — but having your IE registration sorted first makes the process straightforward.

For receiving international payments, both TBC and Bank of Georgia support SWIFT transfers in USD and EUR. Processing time is typically one to two business days. Transfer fees vary by the sending bank but are generally 0 to 25 USD on the Georgian receiving end.

Wise (formerly TransferWise) and Revolut both operate in Georgia in 2026, and many remote workers use them as a bridge: receive payment from foreign clients into a Wise multi-currency account, then transfer GEL to their Georgian bank account for local expenses. This avoids unfavourable conversion rates at Georgian bank branches, which still quote rates 1 to 2% below the interbank rate on walk-in currency exchanges.

Cryptocurrency remains legal but lightly regulated in Georgia. Several exchanges operate locally, and Bitcoin ATMs exist in Tbilisi, though their liquidity and reliability vary. Using crypto for day-to-day living is impractical — the vast majority of Georgian businesses, landlords, and service providers expect payment in GEL cash or Georgian bank transfer.

Frequently Asked Questions

Can I work remotely in Georgia without registering as an Individual Entrepreneur?

Yes, for stays under 183 days you are not legally required to register as an IE or pay Georgian tax, provided your income comes entirely from outside Georgia. For longer stays, or if you want the tax advantages of the 1% regime, IE registration is the standard and recommended route for remote workers in 2026.

Does the 365-day visa-free stay reset if I leave Georgia for one day?

Technically yes — each entry starts a new 365-day period. However, Georgian border authorities in 2026 scrutinise repeat short-exit-re-entry patterns more carefully than before. Extended back-and-forth travel for the sole purpose of resetting the stay is not prohibited but can attract questions and, in rare cases, refusal of entry.

How long does it take to register as an Individual Entrepreneur in Georgia?

The full process — registering the IE at the Public Registry and then registering for small business tax status at the Revenue Service — typically takes two to three working days total. Both steps can be completed at any Public Service Hall (PSH) branch in Tbilisi, Kutaisi, or Batumi. Some steps can be initiated online via justice.gov.ge.

Is Georgian health insurance accepted at private hospitals in Tbilisi?

Yes. Georgian domestic health insurance plans from insurers such as Imedi L, Aldagi, and GPI are accepted at virtually all private clinics and hospitals in Tbilisi and other major cities. Coverage details vary by plan, so confirm whether outpatient consultations and prescriptions are included before purchasing, as some budget plans cover inpatient care only.

What is the minimum income requirement for the Remotely from Georgia programme in 2026?

As of 2026, applicants must demonstrate a monthly income of at least 2,000 USD (or the equivalent in another currency) from foreign sources. This is evidenced by three to six months of bank statements or an employment letter. The income must originate from outside Georgia — payments from Georgian clients or employers do not count toward this threshold.

📷 Featured image by Diane Picchiottino on Unsplash.