Remotely from Georgia Program

Overview of the Initiative

The Remotely from Georgia Program was introduced by the Ministry of Economy and Sustainable Development of Georgia alongside Enterprise Georgia in August 2020. Designed to mitigate global economic disruptions during the COVID-19 pandemic, the initiative permitted high-earning foreign citizens, remote employees, freelancers, and entrepreneurs from approximately 95 countries to travel to Georgia, live in the country, and perform work for non-Georgian employers or foreign clients.

While border restrictions subsequently normalized and Georgia reinstated its liberal standard entry policy—allowing passport holders from 95 nations to enter and stay visa-free for up to 365 days—the term remains widely referenced in legal, immigration, and real estate contexts as Georgia's baseline digital nomad policy framework.

Core Qualification Criteria

Under its formal implementation, applicants were required to submit proof of stable financial income and maintain valid international health insurance. Key attributes of the framework include:

• Target Audience: Freelancers, full-time remote employees of foreign companies, and foreign business owners.
• Financial Thresholds: Proof of minimum monthly income (typically benchmarked around {{data:digital_nomad_min_income}} USD or equivalent over the previous 12 months).
• Eligible Nationalities: Citizens of the 95 countries permitted under Georgia's standard visa-exempt list (including the EU, US, UK, Canada, Australia, and GCC nations).

Tax Obligations for Remote Workers

Living in Georgia under the digital nomad framework does not automatically exempt individuals from tax obligations once tax residency is triggered:

• 183-Day Rule: Any individual physical present in Georgia for 183 days or more during any consecutive 12-month period becomes a Georgian tax resident.
• Taxation of Foreign Income: While Georgia operates a largely territorial tax system for foreign-source physical individuals under Article 82 of the Tax Code, active income earned from remote services provided while physically located in Georgia can be classified as Georgian-sourced by tax authorities.
• Small Business Status: To optimize taxation legally, digital nomads often register as an Individual Entrepreneur (IE) and apply for Small Business Status, which taxes gross revenue up to 500,000 GEL (approx. {{data:small_business_cap_usd}} USD) at a flat 1% rate.

Real Estate and Economic Impact

The framework significantly stimulated long-term residential rentals and short-term hospitality investments in primary urban centers such as Tbilisi and Batumi. Foreign remote workers frequently utilize their stay to inspect property markets and subsequently acquire real estate, leveraging the $150,000 USD real-estate residency threshold to secure long-term residence permits.

A Canadian software designer earning $70,000 annually moves to Tbilisi under Georgia's 365-day visa-free entry, originally framed under the Remotely from Georgia framework. After living in Tbilisi for over 183 days, she becomes a Georgian tax resident. To ensure full tax compliance, she registers as a Georgian Individual Entrepreneur, obtains Small Business Status from the Revenue Service, and pays 1% tax on her remote gross income up to 500,000 GEL per year, while renting an apartment in the Saburtalo district.