Georgia
Europe's emerging tax haven with flat 20% income tax
Income Tax
20% flat
Corporate Tax
15% (Estonian model — taxed only on distributed profits)
Capital Gains
5% (on property sales)
Tax Benefits
Virtual Zone Status
IT companies registered as Virtual Zone entities pay 0% income tax and 0% VAT on services exported outside Georgia — ideal for remote entrepreneurs.
Small Business Status
Self-employed individuals and small businesses with revenue under GEL 500K can apply for a 1% flat turnover tax.
Territorial Tax System
Foreign-sourced income is generally not subject to Georgian personal income tax, making it attractive for digital nomads.
Estonian-Model Corporate Tax
Companies only pay corporate income tax when distributing profits — retained earnings are untaxed, promoting reinvestment.
Residency & Visa Programs
Remotely from Georgia Program
Short-stay authorization for remote workers allowing 365-day legal stay while working for foreign employers.
Requirements
Remote employment or freelance income
Processing
1–2 weeks
Min. Investment
None
Permanent Residence Permit
Available through investment or employment, granting indefinite right to reside and work in Georgia.
Requirements
Investment of USD 100K+ or employment contract
Processing
1–3 months
Min. Investment
USD 100,000+
Real Estate Market
Tbilisi offers highly affordable real estate by European standards, with a growing expat community driving demand in central districts.
- Tbilisi centre: USD 800–2,000/m²
- Batumi (Black Sea coast): USD 600–1,500/m²
- Rental yields: 6–10% gross in tourist areas
Cost of Living
Rent 1BR (Tbilisi centre)
USD 400–800/mo
Groceries (monthly)
USD 150–250
Dining out
USD 5–15/meal
Healthcare
Affordable private clinics
Internet
~USD 15/mo
Georgia is one of the cheapest countries in Europe for cost of living, making it highly attractive for digital nomads and early retirees. Tbilisi has a vibrant café culture and excellent food scene at very low prices.
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