Georgia

Georgia stands out as one of the most accessible countries in the world for independent workers. Citizens of 94 nationalities can enter without a visa and stay for up to 365 days, as listed in Government Ordinance No. 255, last amended by Ordinance No. 80 of February 24, 2026. Since January 2026, all tourists are required to hold health and accident insurance covering their full stay, with a minimum of 30,000 GEL in coverage, under Article 12 of the Law on Tourism as implemented by Government Regulation No. 602. Since March 2026, foreign nationals who work or freelance in Georgia must additionally obtain a formal work permit from the State Employment Promotion Agency (SESA), a requirement that formally separates the right to be in the country from the right to work in it. Those working exclusively for foreign employers with no Georgian clients and no local business registration may fall outside the scope of this requirement, though the regulatory boundary remains officially unclarified. On the tax side, eligible individual entrepreneurs can register under the Small Business Status regime and pay 1% tax on turnover up to 500,000 GEL annually, rising to 3% on the excess. This rate applies to income from services performed while physically present in Georgia. Income derived from services performed outside Georgian territory is generally not taxable in Georgia, but may be taxable in the jurisdiction from which the work is performed. For nomads splitting their year across multiple countries, the applicable tax treatment depends on where each service is physically delivered, supported by documentary evidence, and on the double tax treaties in force between Georgia and the other jurisdictions involved. Eligibility is defined by Government Resolution No. 415 of December 29, 2010, which explicitly excludes consulting of any kind, legal, medical, architectural, notarial, and auditing activities. Developers and designers qualify without ambiguity. Marketers qualify when delivering operational work such as content creation or campaign management, but risk requalification as consultants if their contracts involve strategic advisory, an assessment the Georgian tax authority can make retroactively. Georgia is safe, affordable, and offers solid internet infrastructure in Tbilisi and other major urban centers. Tbilisi airport connects to 65 destinations across 30 countries, served by 47 airlines including Lufthansa, easyJet, and British Airways, making it a practical base for European nomads. Direct routes to the Americas and sub-Saharan Africa remain absent, though a non-stop connection to Mumbai exists. English proficiency is uneven: functional among younger residents in Tbilisi, much weaker outside major cities and among older generations, where Russian remains dominant. The climate brings cold winters and hot summers with moderate humidity in Tbilisi, with no year-round Mediterranean comfort. Georgia rewards those who plan the administrative side carefully. For those who do, it remains one of the most cost-effective and legally accessible bases in the region.

Editorial note last updated: April 16, 2026