Moving to Georgia in 2026: What to do before you arrive and during your first month

Georgia remains one of the easiest countries in the region for foreigners to move to.

Citizens of many countries do not need a visa; it’s quick to register as a sole proprietor; taxes for some entrepreneurs can indeed be very low; the banking system is modern; and the cost of living is still significantly lower than in many European countries.

This gives rise to a dangerous illusion: “I’ll fly to Georgia, rent an apartment, register as a sole proprietor, open a bank account—and figure the rest out later.”

A few years ago, this approach often worked. In 2026—not always. New requirements for foreign workers have been introduced, mandatory insurance for tourists has been implemented, and immigration rules have changed. Banks have become much more vigilant about the source of funds and the client’s activities.

Therefore, it’s now wiser to start the relocation process not by looking for an apartment in Batumi or Tbilisi, but by answering four questions:

On what basis am I in Georgia?
On what basis am I working here?
Where and how much do I have to pay in taxes?
Will I be able to use the banking system without any problems?

Let’s go through everything step by step.

First, figure out exactly how you’ll make money

This is probably the most important question to ask before moving. Not “what kind of apartment to rent” and not even “whether you need to register as a sole proprietor.” First, you need to understand your income model.

For example:

you work remotely for a foreign company;
you work for a Georgian company;
you provide services to foreign clients as a freelancer;
you want to register as a sole proprietor;
you plan to start an LLC;
you’re living off your savings;
you receive dividends or other investment income;
you run your own business.

These are completely different situations.

This has become particularly important following the labor migration reform.

As of March 1, 2026, a new system governing foreigners’ right to work has been in effect in Georgia. It applies, among others, to many foreigners employed by Georgian employers, as well as to self-employed foreigners. At the same time, additional exceptions were introduced in the summer of 2026—for example, for certain cases of remote work and the provision of services to non-residents. Therefore, one cannot automatically assume that every freelancer must have a permit or, conversely, that remote work is not regulated at all.

Before registering a business, it’s helpful to literally write down the following on a piece of paper:

Who pays me → what am I being paid for → where do I perform the work → where does the money go → how long will I be staying in Georgia.

After that, you can choose your tax and immigration model.

Visa-free entry and the right to work are not the same thing

This is one of the most common misconceptions.

For example, Russian citizens are included in the list of countries whose citizens can stay in Georgia without a visa for one full year. The same rule applies to citizens of a number of other countries.

But a visa-free regime means, first and foremost, that you are permitted to stay in Georgia for a certain period of time.

It does not automatically mean that you are permitted to engage in any kind of employment or business activity.

In 2026, it is especially important to distinguish between four things:

visa-free entry;
residence permit;
right to work;
tax status.

They are related to one another, but these are four distinct issues.

Don’t base your long-term move solely on border runs

For citizens of certain countries, the annual visa-free entry does indeed make Georgia exceptionally convenient. You can arrive, take your time exploring, live in different cities, and only then decide on your long-term status.

But you shouldn’t view this as a guaranteed scheme: “I’ll live in Georgia for ten years, just leaving once a year for a couple of hours to Armenia or Turkey.”

Formally, every new entry is considered a new entry into the country. And the decision on admission is made by the border service.

In addition, as of September 1, 2026, the law has expanded the grounds for denying entry: it is sufficient to have reasonable grounds to believe that a foreigner’s stay may pose a threat to national or public security or to the rights and legitimate interests of others.

This does not mean that “border runs” are prohibited. But if you truly intend to build a life in Georgia for years to come, it’s best to understand in advance which long-term status might be right for you.

What to do BEFORE moving

Check the entry requirements specific to your nationality

Don’t rely on stories from friends or articles from three years ago. The requirements vary by nationality.

Check:

whether a visa is required;
the duration of visa-free stay;
passport requirements;
whether insurance is required;
whether additional documents are required;
whether there are special entry requirements for children.

Citizens of countries on a special list are permitted to stay in Georgia without a visa for up to one full year.

However, it’s best to check the rules right before your trip.

Get health insurance

Effective January 1, 2026, tourists entering Georgia are required to have health and accident insurance. The minimum coverage amount is 30,000 lari.

The policy may be electronic and must be in Georgian or English. Your coverage may be checked when you cross the border. Therefore, it is not enough to simply purchase any travel insurance policy online. Make sure it meets Georgia’s requirements.

It’s a good idea to store your policy:

on your phone;
in the cloud;
and send another copy to yourself via email.

Put together an “Expat Folder”

Some documents that are easy to obtain at home can unexpectedly become a problem after you move. That’s why it’s a good idea to gather electronic and paper copies of your key documents in advance. Depending on your situation, you may need:

a birth certificate;
a marriage certificate;
a divorce decree;
children’s documents;
school records;
degrees;
documents regarding qualifications and work experience;
employment contracts;
client contracts;
company documents;
tax returns;
bank statements;
documents regarding the sale of real estate or a business;
documents confirming the source of large assets;
medical records;
prescriptions for medications taken regularly.

If you plan to use any document with Georgian government agencies, check in advance whether you will need:

an apostille or legalization → a translation into Georgian → notarization.

Obtaining a missing document from another country can sometimes be more difficult and expensive than it seems.

Prepare your documents for the bank before you arrive

Another common misconception: “I’ll walk into a Georgian bank with my passport and open an account in ten minutes.”

Sometimes that’s actually how it goes. Sometimes—it isn’t.

By law, a Georgian bank must understand who its client is, what they do, and to what extent their activities are associated with the risks of money laundering and terrorist financing. The bank has the right to request additional documents, and in some cases—to refuse to open an account or provide services without explaining why.

Therefore, proper preparation looks something like this:

contract → invoice → bank statement → tax return → clear explanation of your business activities.

For example: “I’m an IT consultant. I work with three companies in Germany and the U.S. Here are the contracts, here are the invoices, here are the bank statements, and here are my tax documents.”

This is much clearer to the bank than: “I’m a freelancer; I have various clients. Sometimes they pay by card, sometimes with crypto, and sometimes through an acquaintance.”

Even if the source of all the money is completely legitimate.

And here’s another practical tip: don’t move to a new location if you have only one way to access your money.

It’s best to have at least two independent cards or payment systems.

Don’t rush to register as a sole proprietor immediately upon arrival

The Georgian sole proprietorship has become almost legendary among expats. The reason is clear: for entrepreneurs with “Small Business” status who meet the requirements, a 1 % tax rate does indeed apply. If the threshold set by law is exceeded, a 3 % tax rate applies; the general base threshold is 500,000 lari in annual income from economic activity.

This has given rise to the popular advice: “Moving to Georgia? Just register as a sole proprietor and pay 1 %.”

This is an oversimplification.

First, you need to check:

whether your business qualifies as a “Small Business”;
whether the income you receive is taxable under this regime;
whether your business falls under any exceptions;
whether you need a work permit;
whether any additional tax obligations arise.

Only after that should you register as a sole proprietor.

The mere fact of registering as a sole proprietor does not automatically make all of your income subject to the 1 % tax rate.

Get Your Taxes in Order Before You Receive Your First Income

Another myth: “If a foreign client pays me, then the income is foreign, and Georgia has no jurisdiction over it.”

This may not be true. When it comes to taxes, it’s not just the country where the money comes from that matters, but also the nature of the income, the place where the activity is carried out, and other circumstances.

There is also the separate issue of tax residency. As a general rule, an individual is considered a tax resident of Georgia if they are physically present in the country for 183 days or more during any continuous 12-month period ending in the relevant tax year.

However, the number 183 should not be viewed as a magic threshold: “Up to 182 days, there are no taxes in Georgia at all.”

A non-resident may also receive income from a Georgian source and have tax obligations in Georgia. Therefore, it is advisable to determine the tax model before starting work, rather than a year later, when it will be necessary to reconstruct all cash flows retroactively.

What to do immediately after moving—The first 1–3 days

When you arrive, don’t try to get your whole life organized in just three days. The first step is to set up a basic daily routine.

Get a local phone number

You’ll need a Georgian phone number practically everywhere:

bank;
delivery services;
government services;
rent;
healthcare;
internet;
various apps.

Make sure you have a backup way to access your money

Don’t transfer all your money to a single new Georgian account right away.

First, make sure that:

the account is active;
the card has been issued;
online banking is activated;
international transfers are going through.

Check the duration of your legal stay

Keep track of your entry date. It’s best to mark it on your calendar right away. This will come in handy for both your immigration status and for calculating your days of tax residency.

Week 1

Choose the right business structure

Right now is the time to make a final decision:

employee → sole proprietor → LLC → foreign employer → foreign clients → another model.

After that, you can focus on:

registering as a sole proprietor or a company;
tax status;
Small Business;
the right to work;
accounting.

Not the other way around.

Understand the “Right to Work”

This is especially important for those who have read older articles about moving to Georgia. Until 2026, it was significantly easier for a foreign national to separate their immigration status from their economic activities.

Now, for many foreign workers, there is a separate procedure for obtaining the right to work. A self-employed foreigner obtains this right independently in cases provided for by law, while for a foreign employee, the procedure is handled through a local employer.

However, there are exceptions.

That’s why generic advice from Telegram—such as “Self-employed individuals—everyone must have a permit” or “If your clients are foreign—you definitely don’t need a permit”—is particularly unreliable in this context.

You need to assess each specific situation.

Weeks 2–4

Wait until now to choose a permanent place to live

We wouldn’t recommend renting an apartment for a year remotely—especially if you’ve never lived in the neighborhood you’ve chosen. It’s better to rent temporary housing for 2–4 weeks and check out the options in person.

Photos in the listing won’t show:

a construction site next door;
poor soundproofing;
dampness;
heating;
the condition of the elevator;
water pressure;
parking issues;
traffic noise;
the actual commute time to work or school.

Seasonal variations are particularly noticeable in Batumi. An apartment that seems wonderful in August may give a completely different impression in January.

Don’t choose a neighborhood based solely on the price of the apartment.

Don’t just consider the rent. Consider the cost of living in that specific location.

For example, “a cheap apartment + daily taxi rides + an hour-long commute to school + no parking” may turn out to be significantly worse than a more expensive apartment in a suitable neighborhood.

Before signing a long-term lease, it’s a good idea to visit the area several times:

in the morning;
in the evening;
on a weekday;
on a weekend.

Find a reliable healthcare network

Don’t wait until you urgently need a doctor. During your first month, it’s a good idea to identify:

the nearest reputable clinic;
a 24-hour pharmacy;
a dentist;
a pediatrician, if you have children;
an insurance company and the process for filing a claim.

If you take medication regularly, check in advance:

whether it’s available in Georgia;
whether a prescription is required;
whether there are generic alternatives.

If you’re moving with children—take care of school arrangements in advance

Moving with children is a completely different experience than moving as a single remote worker. Before renting an apartment, it’s a good idea to first figure out where your child will attend school.

Check the following:

language of instruction;
availability of spots;
cost;
admission requirements;
transportation;
school bus;
required documents.

Sometimes, the school actually determines which neighborhood is most convenient for the family to live in.

But is a residence permit even necessary?

Not always. This is another unique feature of Georgia. In many countries, the first question people ask after moving there is, “How can I get a residence permit as soon as possible?” In Georgia, however, for citizens of countries with a one-year visa-free regime, it isn’t always necessary to obtain one right away.

It’s worth applying for a residence permit when it serves a specific purpose.

For example:

it’s required for a long-term migration plan;
it’s needed for work;
it’s necessary for family reasons;
it’s required for a specific status;
you’re working toward permanent residency.

But if you do need a residence permit, don’t wait until the last week to apply.

As a general rule, an application for a residence permit must be submitted no later than 40 calendar days before the expiration of your legal period of stay, although there are exceptions for certain categories of permits.

The 7 most common mistakes after moving to Georgia

“I have a one-year visa-free stay—so everything is legal”—the legality of your stay and the legality of your work are two different matters.
“I’ll register as a sole proprietor—and I’ll automatically pay 1%”—first, you need to check your business activities, tax regime, and Small Business status.
“My clients are foreign—so there are no taxes in Georgia”—the client’s country of origin alone does not determine the tax regime.
“It hasn’t been 183 days yet—so there’s no need to check taxes”—even a non-resident can have taxable income in Georgia.
“The bank is required to open an account for me”—No. The bank conducts its own compliance checks and has the right to request documents or refuse service.
“I’ll do a border run every year”—as a short-term practice, this is possible. As the sole strategy for living here for many years—it’s risky.
“I’ll move first, then figure things out”—this is the most costly mistake. It’s usually easier to figure things out in advance than to fix tax or immigration problems that have already arisen.

A simple plan for moving to Georgia

If you boil it all down to a single checklist, it would look something like this.

Before buying a ticket

☐ Check the entry requirements for your nationality.

☐ Check the permitted length of stay.

☐ Purchase appropriate health insurance.

☐ Determine your future income model.

☐ Check the tax implications.

☐ Check whether you need a Right to Work permit.

☐ Decide whether you really need a Georgian sole proprietorship or LLC.

☐ Prepare documents for the bank.

☐ Gather personal documents and obtain apostilles if necessary.

☐ Have at least two independent ways to access funds.

During the first week

☐ Get a Georgian phone number.

☐ Open a bank account, if necessary.

☐ Record your date of entry.

☐ Finalize your tax structure.

☐ Register your business, if it’s truly necessary.

☐ Obtain the necessary work permits.

In the first month

☐ Find long-term housing.

☐ Sort out healthcare.

☐ Arrange for school or daycare.

☐ Set up accounting.

☐ Determine whether a residence permit is needed.

☐ Mark key dates for immigration and tax status on the calendar.

The Main Rule for Moving to Georgia

Georgia remains a relatively straightforward country to relocate to. But just because it’s straightforward doesn’t mean there are no rules. And while in the past many issues could indeed be resolved as they arose, in 2026 it’s better to follow a different sequence:

Legal status.
Work authorization.
Taxes.
Bank.
Business.
Housing.
Everything else.

Most problems arise precisely when a person starts at the bottom of the list.

First, they rent an apartment for a year, register as a sole proprietor, start earning money, and then, a few months later, realize they’ve chosen the wrong tax regime or failed to file the necessary documents.

So the best advice for someone who’s just planning to move to Georgia is very simple:

sort out your legal and tax structure before you start using it.

This is significantly cheaper than correcting mistakes retroactively.

This information is current as of September 5, 2026. Georgia’s immigration and tax laws are subject to change, so before moving, you should verify the requirements applicable to your specific citizenship, sources of income, and intended activities.

Espero helps foreigners navigate business registration in Georgia, tax regimes, accounting, bank accounts, work permits, and residence permits. If you’re just planning to move, many issues are easier to resolve before you arrive in the country.

Frequently asked questions about moving to Georgia in 2026

1. Do I need a visa to move to Georgia?

It depends on your citizenship. Citizens of many countries can enter Georgia for an extended period without a visa. For example, Russian citizens are eligible for a visa-free stay of up to one full year. Before traveling, it’s best to check the current rules specifically for your citizenship.

2. Can I live in Georgia without a residence permit?

Yes. If a long-term visa-free regime applies to your nationality, you can stay in Georgia without a residence permit for the permitted duration.

However, a residence permit may be necessary for a long-term migration strategy, employment, family reasons, or other purposes.

3. Can I work in Georgia under the visa-free regime?

Visa-free entry and the right to work are two different things.

Starting in 2026, separate requirements for obtaining the right to work will apply to many foreigners working in Georgia or conducting business activities there. However, the law provides exceptions for certain categories.

Therefore, you need to check the specific employment arrangement.

4. Does a remote employee or freelancer need to obtain a work permit?

Not always. Factors such as the location of the employer or client, the nature of the contract, the actual place where the work is performed, and other circumstances are taken into account.

There is no universal rule stating that “all remote workers need a work permit” or that “remote workers never need one.”

5. Can a foreigner register as a sole proprietor in Georgia?

Yes. Foreigners can register as sole proprietors in Georgia.

However, simply registering as a sole proprietor does not mean that all income earned will automatically be taxed at a rate of 1%.

6. Is it true that sole proprietors in Georgia pay only 1 % tax?

Such a tax regime does indeed exist.

An entrepreneur with “Small Business” status may pay 1 % on eligible income, provided certain conditions are met.

However, it is necessary to verify the type of business activity, tax status, source of income, and any applicable restrictions. Therefore, the notion that “I registered as a sole proprietor—I automatically pay 1 % on all my income” is incorrect.

7. If clients are located abroad, do I need to pay tax in Georgia?

The mere fact of receiving money from a foreign client does not automatically mean that the income is not taxable in Georgia.

The nature of the income, the place where the work is performed, tax residency, and other circumstances are important factors.

If you are actually working from Georgia, it is best to determine the tax implications in advance.

8. What does the 183-day rule mean?

As a general rule, staying in Georgia for at least 183 days during a given period may result in tax residency.

However, the 183-day rule does not mean that you cannot have tax obligations in Georgia before that point.

A non-resident may also receive income that is taxable in Georgia.

9. Is it mandatory to open a bank account in Georgia?

No.

However, a local account significantly simplifies daily life, paying for services, conducting business, and interacting with government agencies.

At the same time, Georgian banks conduct their own compliance checks and may ask you to confirm the origin of your funds, your activities, and your source of income.

10. What documents should you bring with you?

It’s a good idea to prepare your key personal documents in advance: birth and marriage certificates, your children’s documents, diplomas, contracts, bank statements, tax documents, and proof of the origin of significant savings.

If a document is required for an official procedure in Georgia, you should check in advance whether an apostille or legalization is needed.

11. Is it possible to simply leave Georgia and re-enter every year?

For citizens of countries with an annual visa-free regime, this practice exists, but it should not be viewed as a guaranteed way to reside in the country for many years.

Each entry into the country is considered on a case-by-case basis, and the final decision is made by the border service.

If you plan to live in Georgia long-term, it’s best to consider a suitable immigration status in advance.

12. What should you do first after moving?

It’s best to prioritize the following:

verify the legality of your stay;
determine the legality of your intended employment;
sort out your taxes;
set up a bank account;
register as a sole proprietor or incorporate a company, if truly necessary;
only then should you address long-term housing and other practical matters.

The main mistake is to start working and earning money first, and then try to sort out your tax and immigration status retroactively.