The Ultimate Guide to Georgia's Digital Nomad Visa & 1% Tax Scheme

Georgia has established itself as one of the most financially advantageous and logistically simple bases for remote workers and digital entrepreneurs. This is largely thanks to two key programs: the **Remotely From Georgia Visa** and the **Small Business Status (1% Tax Scheme)**. ### The Remotely From Georgia Program (For Foreigners) 🌍 Launched in 2020, this program allows citizens of 95+ countries to legally reside and work remotely from Georgia for an extended period. * **Who Qualifies?** Foreign citizens who can prove employment outside Georgia, a minimum monthly income of $2,000 (or equivalent), and valid health insurance. * **The Benefit:** It formalizes the ability for remote workers to stay long-term, particularly for those whose visa-free stay period (typically 365 days) is insufficient. * **How to Apply:** Application is made online through the government portal, requiring proof of income, bank statements, and a quarantine agreement (though quarantine rules have since been lifted, this is the formal process). ### The Small Business Status: The 1% Tax Scheme (Key for Locals & Residents) 💰 This is perhaps the biggest draw for many entrepreneurs and local freelancers. The 'Small Business Status' offers an incredible tax relief for individuals operating in Georgia. * **Who Qualifies?** Individuals who register as a sole proprietor (IP) and whose annual turnover does not exceed **500,000 GEL (approx. $185,000)**. * **The Benefit:** Instead of the standard 20% income tax, you pay only **1% of your total revenue** (turnover). * **Exclusions:** This scheme is primarily for service-based work. Certain activities, such as legal, accounting, consulting, and currency exchange, are excluded and subject to the normal 20% rate. It is crucial to check the specific list of excluded activities. * **Registration Process:** Registration as an Individual Entrepreneur is done at the House of Justice. Following this, an application for the Small Business Status is submitted to the Revenue Service. ### Important Tax Residency Note To fully benefit from Georgian tax laws, a foreign individual must become a **Tax Resident**. This is typically achieved by spending 183+ days in Georgia within any 12-month period, or by qualifying under the High Net Worth Individual (HNWI) status. Tax residency determines where your worldwide income is taxed. **Conclusion:** Whether you are an international digital nomad looking for an easy base or a local freelancer seeking financial efficiency, Georgia's legal and fiscal environment is highly accommodating. However, always consult with a local tax specialist to ensure full compliance with the specific rules governing your business activity.