XJune 30, 2026
The 1% tax base everyone in the nomad world keeps pitching has 20% of its territory under Russian military occupation.
And in late 2024 it suspended its own EU path until 2028.
Tax is the easy variable. The map is not.
Georgia earned the hype. As a registered Individual Entrepreneur with Small Business Status on an eligible activity, you pay 1% on turnover up to 500,000 GEL a year, about 189,000 USD or 166,000 EUR at today's rate. Foreigners can register without residency, and many get 365 visa-free days. Since March 2026 working in the local market needs a labor permit, though fully remote work for foreign clients sits outside it.
Then you look at the map.
Since the 2008 war, Russia has occupied Abkhazia and South Ossetia, together about 20% of Georgia's internationally recognized territory. Russian bases, a fortified line, and a borderization that has moved fences deeper into Georgian villages. None of this is history. It is the occupation line as it stands today.
And the trajectory turned. In November 2024 the ruling party suspended EU accession talks until 2028, after a foreign agents law widely called Russian-style. The United States suspended its Strategic Partnership with Georgia.
A 1% rate is a budget line the next jurisdiction can match. A frozen conflict on your doorstep and a government drifting from Brussels toward Moscow cannot be restructured around. For the place you base your family and your company, that is the whole question.
So here is the trade no relocation list prices: would you anchor a real base on a 1% rate, in a country a fifth occupied and walking away from its EU path? Tell me where I am wrong.
Data from GeoCompass, the jurisdiction intelligence layer I build at Lucky Nomads.
Georgia
Russia
United States