View of Tbilisi from Tabori church, Georgia

Moving to Georgia

The tax gem of the Caucasus

Read the guide
CaucasusLari (GEL)Visa-free 1 yearCorporate tax 0% reinvestedTbilisi-60% vs Paris

Factsheet: Georgia

Georgia is a small Caucasus nation of 3.7 million people, nestled between Russia, Turkey, Armenia and Azerbaijan. An EU candidate since 2022, it is not yet part of the European Union, but it attracts a growing number of European expats thanks to a unique combination: 365 days visa-free, territorial taxation at 0% on foreign income, ultra-low cost of living and an expat scene in Tbilisi that is booming. For digital nomads and entrepreneurs looking to maximize their financial freedom without EU constraints, Georgia is hard to ignore.

🇬🇪
Georgia
The tax gem of the Caucasus
Capital
Tbilisi
Official language
Georgian (Russian/English spoken in expat areas)
Currency
Lari (GEL), 1 EUR ≈ 2.95 GEL
Population
~3.7 million
Timezone
UTC+4
🇪🇺 European Union
Candidate since 2022 (not yet a member)
Digital nomad visa
Free, 365 days visa-free!
Cost of living (vs Paris)
~60 to 65% cheaper

Why choose Georgia?

Georgia brings together advantages rarely found elsewhere: a full year of visa-free stay, territorial taxation that fully exempts foreign-sourced income, a cost of living among the lowest in Europe and the Caucasus, and a surprising entrepreneurial dynamic for a country of its size. Tbilisi attracts a growing international community that makes it one of the most exciting cities to settle in right now.

🆓
365 days visa-free for EU citizens
Stay up to 365 consecutive days without a visa, without any prior formalities. One of the most generous arrangements in the world for EU passport holders.
💰
Ultra-low cost of living
Monthly budget of 1,200 to 1,800 EUR for comfortable living in Tbilisi. About 60 to 65% cheaper than Paris, with rapidly improving service levels.
📊
Exceptional territorial taxation
0% tax on foreign-sourced income for residents. 0% corporate tax on reinvested profits for a Georgian LLC. One of the most favorable regimes in the world.
Company creation in 1 day
Georgian LLC created at the House of Justice for 50 to 200 EUR, no minimum capital, basic accounting. One of the fastest and simplest entrepreneurial environments in the world.
🏔️
Quality of life and exceptional nature
Caucasus mountains, Black Sea, UNESCO-listed Tbilisi Old Town, Borjomi thermal springs. A country of rare natural and cultural richness for its size.
🍷
Legendary gastronomy and hospitality
Khinkali, khachapuri, natural wines in clay amphorae (Georgia = birthplace of wine, 8,000 years of history). A culture of hospitality and sharing that greatly facilitates integration.

Visa & Residence

Georgia offers one of the most liberal welcome policies in the world for EU passport holders. The basic principle is simple: no visa required for stays up to 365 consecutive days. For those wishing to settle long-term or work legally, several complementary programs exist.

365 days visa-free for EU citizens

EU nationals can stay in Georgia for up to 365 consecutive days without a visa, without prior formalities, without proof of income. A valid passport is all you need. This is one of the most generous arrangements in the world, as the vast majority of countries limit visa-free stays to 90 days.

Duration
365 consecutive days
Min. income
No documentation required
Timeline
Immediate, valid passport is enough
Target
Free

Remotely from Georgia program

This one-year renewable nomad visa allows you to work legally in Georgia for foreign clients or employers. Requirements: proof of income of at least 2,000 USD/month (bank statements or contracts), valid health insurance. Cost: approximately 120 USD. This visa provides clear legal status for carrying out remote work from Georgian territory.

Duration
1 year renewable
Min. income
≥ 2,000 USD/month
Timeline
A few days
Target
~120 USD

Temporary residence permit

For stays exceeding one year or those wishing to anchor their life more firmly in Georgia. Obtained through the Georgian Civil Registry Agency. It can be based on local business activity (LLC), investment, or marriage to a Georgian national.

Duration
1 year renewable
Min. income
Depends on basis (LLC, investment...)
Timeline
1 to 3 months processing
Target
Variable

Cost of living

Georgia remains one of the most affordable destinations for Western expats. The gap with Paris is dramatic: 60 to 65% cheaper overall. A freelancer earning 3,000 EUR/month in Western Europe lives like royalty here while paying 0% tax on their foreign income. Tbilisi has seen rent increases since 2022 (influx of Russian and Ukrainian relocators), but remains very accessible compared to any European capital.

Estimated monthly budget: 1,100 - 1,800 EUR/month (comfortable in Tbilisi)

Expense Monthly amount
1-bed apartment, Tbilisi center 350 - 550 EUR
2-bed comfortable apartment, Tbilisi 500 - 800 EUR
Groceries 150 - 250 EUR
Local restaurants 50 - 100 EUR
Transport (metro + taxi) 30 - 50 EUR
Fiber internet 10 - 20 EUR
International private health insurance 40 - 80 EUR

📊 Taxation

Georgia's tax system applies a territorial principle for individuals: if you reside in Georgia but earn income from foreign sources (foreign clients, dividends from a company outside Georgia, foreign rental income), this income is taxed at 0% in Georgia. This is one of the most favorable regimes in the world for digital nomads and international freelancers. For Georgian companies, the model is inspired by Estonia: 0% corporate tax on reinvested profits.

0% on foreign-sourced income
Territorial principle, full exemption for Georgian residents earning income from abroad (foreign clients, non-Georgian dividends, foreign rental income).
20% income tax on Georgian-sourced income
Flat tax only on Georgian-sourced income (local clients, local salaries). Sole trader status: reduced 1% income tax rate for annual income below 500,000 GEL (~170,000 EUR).
0% corporate tax on reinvested profits
Same model as Estonia: tax is only due upon dividend distribution (15% + 5%). Optimal structure: Georgian residence + Georgian LLC = 0% corporate tax on reinvested profits + 0% income tax on foreign income.
Virtual Zone — IT export at 0%
Special IT regime, 0% corporate tax on exported digital services for qualifying Georgian companies. Dividends exempt. Accessible within days after LLC creation. Ideal for developers and digital agencies.
Caution: no France-Georgia tax treaty
Unlike Estonia, no bilateral treaty protects against double taxation between the two countries. France may claim your taxation if you retain tax ties in France (secondary residence, household, center of economic interests). To fully benefit from the Georgian regime, you must cleanly sever your tax residency in your home country.

🚀 For entrepreneurs

Georgia has positioned itself as one of the most competitive destinations in the world for creating and operating a lightweight entrepreneurial structure. Between one-day company creation, the Virtual Zone regime for IT, the 1% sole trader status and easily accessible local banking, it attracts freelancers and startup founders seeking to minimize their tax burden without excessive administrative complexity.

Georgian LLC in 1 day
Created at the House of Justice for 50 to 200 EUR. No minimum capital. Basic accounting, no mandatory audit below legal thresholds. Physical presence required (no e-Residency unlike Estonia). Budget 300 to 500 EUR all-inclusive for a properly assisted creation.
Virtual Zone (VZ)
Special IT regime for exported software and digital services. 0% corporate tax on export revenue. Dividends exempt. Accessible within days after LLC creation. Ideal for developers and digital agencies.
Sole trader status
Reduced 1% income tax rate for annual income below 500,000 GEL (~170,000 EUR). Ultra-simple to create, minimal accounting. The fastest solution for freelancers starting out.
Easy local banking
Bank of Georgia (BOG) and TBC Bank, professional account opened on-site in 1 day with passport and company documents. International SWIFT transfers, Visa/Mastercard cards. Wise and Revolut Business also work.

❤️ Healthcare

Georgia's public healthcare system remains limited and underfunded. For routine care, Georgian private clinics (Aversi Clinic, Ioli Clinic, MediClub Georgia) offer decent quality at very affordable prices (consultation: 15 to 40 EUR). For major surgeries or specialized procedures, Istanbul (2-hour flight) is recommended. Medications are very accessible and inexpensive at Georgian pharmacies.

Private clinics: Aversi, Ioli, MediClub
Consultation 15 to 40 EUR at private clinics. Decent level of care for common conditions. For major surgical procedures or specialized treatments, Istanbul (2-hour flight) is the regional reference.
Very accessible medications
Medications are very accessible and inexpensive at Georgian pharmacies. Common European products are available at the larger pharmacies in Tbilisi.
International health insurance essential
SafetyWing, Cigna Global, Allianz Care, budget 40 to 80 EUR/month. Essential for covering care and repatriation. The public system is insufficient for expats; international private coverage is indispensable.

Where to live

Georgia is a small country but offers very varied atmospheres across its cities. Tbilisi concentrates the vast majority of expat life, but Batumi attracts sea lovers, and secondary cities like Kutaisi or Borjomi appeal to those wanting an ultra-quiet and cheap life in the heart of Caucasian nature.

Vake and Vera
Vake and Vera
Favorite expat neighborhoods: trendy cafes, international restaurants, parks. Safe, dynamic, close to embassies. Rent 400-700 EUR/month.
Best for: Upscale Tbilisi neighborhoods
Old Town Tbilisi
Old Town Tbilisi
Colorful wooden balconies, cave houses, sulfur baths. Touristy but authentic. Rent 450-750 EUR/month, charm premium.
Best for: UNESCO charm and Abanotubani
Saburtalo
Saburtalo
University neighborhood, residential, quiet. Direct metro access. Cheaper than Vake, ideal for families and long stays. Rent 250-450 EUR/month.
Best for: Quiet residential
Batumi
Batumi
Casinos, beach, modern towers. Very touristy in summer, dead in winter, with rents that collapse off-season. Ideal for low-cost wintering. Rent 200-400 EUR/month.
Best for: Black Sea and 2nd city
Kutaisi and Borjomi
Kutaisi and Borjomi
Kutaisi (historic 2nd city, UNESCO sites Gelati and Bagrati) and Borjomi (thermal springs, pine forests): ideal for an ultra-quiet and cheap life in the heart of Georgian nature. Rent 150-300 EUR/month.
Best for: Nature, quiet, ultra-low cost

Drawbacks to know

🪖
Geopolitical instability
Russia has occupied 20% of Georgian territory (South Ossetia + Abkhazia) since 2008. Permanent tensions, pro-EU demonstrations in 2024. The situation remains fragile, even though daily life in Tbilisi is safe.
📋
No France-Georgia tax treaty
Risk of double taxation if you retain ties in France. Tax planning is more complex than with a country like Estonia or Portugal that have bilateral treaties.
🔡
Strong language barrier
The Georgian alphabet is unique and resembles no other writing system. Few Westerners speak Georgian. English is sufficient in Tbilisi's expat scene, but deep integration remains difficult.
💳
Limited international banking
Foreign cards declined in some shops and local markets. Wise transfers sometimes blocked or delayed. Cash payments remain essential for daily life.
🇫🇷
Lack of resources in major Western languages
Administration entirely in Georgian, few content or services in Western languages. The Western expat community exists but remains limited. Building a local professional network requires real effort.
🇪🇺
Not yet in the EU
Despite the 2022 candidacy, European labor law, free movement of goods and EU protections do not apply. Uncertainty about the accession timeline.

Frequently asked questions

Can you really stay 1 year in Georgia without a visa? +
Yes, absolutely. EU passport holders benefit from a specific agreement with Georgia allowing a visa-free stay of 365 consecutive days. A valid passport at entry is all you need. No prior formalities, no proof of income, no mandatory insurance for entry. After 365 days, leaving the territory and re-entering resets the counter, but this so-called visa run practice remains in a legal gray area. For long-term stays, the residence permit is the proper solution.
Is Georgia safe to live in? +
Tbilisi and major Georgian cities are reputed to be safe for expats. The violent crime rate is low and foreigners are generally well received. The geopolitical situation (Russian occupation of 20% of the territory) is real but geographically distant from the capital. Areas near South Ossetia and Abkhazia should be avoided. Overall, daily safety in Tbilisi is better than in many European capitals.
How do I open a Georgian LLC from abroad? +
Unlike Estonia and its e-Residency, creating a Georgian LLC requires your physical presence in Georgia. You must visit the House of Justice in Tbilisi (or a regional agency), with your passport. The procedure takes one day and costs between 50 and 200 EUR depending on options. It is recommended to use a local lawyer or agent to ensure compliance of the articles, especially if you are targeting the Virtual Zone regime. Budget 300 to 500 EUR all-inclusive for a properly assisted creation.
What about the situation with Russia? +
Since the 2008 war, Russia has militarily occupied two Georgian regions, South Ossetia and Abkhazia, representing approximately 20% of internationally recognized Georgian territory. These areas are inaccessible to foreigners and are subject to regular tensions. Outside these regions, daily life in Tbilisi is not directly affected. The Ukrainian crisis since 2022 triggered a significant influx of Russians and Ukrainians to Georgia, changing the atmosphere in Tbilisi and temporarily driving up rents. Geopolitics remains a real medium-term risk factor.
How would my taxation work without a tax treaty? +
The absence of a tax treaty between France and Georgia is the main legal risk of this relocation. If you become a Georgian tax resident (more than 183 days/year on-site) but retain ties in your home country (secondary residence, family household, main economic interests), your home country's tax authority may consider you still a tax resident there and tax you on your worldwide income. To avoid this double taxation scenario, you need a clean break: terminate your lease, deregister from public services, transfer your main bank accounts. Get guidance from a tax specialist in expatriation before committing.

Explore other destinations

Compare with other countries that might suit you.