Moving to Georgia: taxes, residence and life
How to become tax resident in Georgia: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Georgia the top income tax rate is 20%, dividends are taxed at up to 5% and companies pay 15% corporate tax. Newcomers may use a special regime (0%): 15% CIT (Estonian model — levied on distribution, retained profit deferred); territorial — foreign-source income exempt; 5% dividend WHT; 1% small-business regime.
How to move and become tax resident
You can become tax resident in Georgia from arrival once you take up residence (HNWI status (assets ≥GEL 3m or income ≥GEL 200k for 3 yrs + permit/property link): resident with no day count). The typical route is Visa-free 1 yr stay; property residence permit (USD 150k): Swiss stay visa-free 365 days; residence: property ≥USD 150k (appraised, since 3/2026) or USD 300k investment for 5-yr investor permit There are 5 open residence programmes in Georgia — see the list below.
Living there
Tbilisi has a humid subtropical climate with winter highs around 6.6 °C and summer highs around 31 °C.
Key facts
| Top income tax | 20% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 15% |
| Special regime for newcomers | 0% — 15% CIT (Estonian model — levied on distribution, retained profit deferred); territorial — foreign-source income exempt; 5% dividend WHT; 1% small-business regime. |
| Résidence fiscale | dès l'arrivée — HNWI status (assets ≥GEL 3m or income ≥GEL 200k for 3 yrs + permit/property link): resident with no day count |
| Voie de résidence typique | Visa-free 1 yr stay; property residence permit (USD 150k) — Swiss stay visa-free 365 days; residence: property ≥USD 150k (appraised, since 3/2026) or USD 300k investment for 5-yr investor permit |
| Type de climat | humid subtropical · 6.6° / 31° (Tbilisi) |
Residence programmes in Georgia
Active programmes
- Visa-free stay (up to 1 year) — other · 2026-10
Work on visa-free status no longer allowed from 1 Mar 2026
- Temporary Residence Permit – Real Estate Ownership — Investissement CHF 120'000 · 2026-10
Threshold raised from USD 100k to USD 150k on 1 Mar 2026
- Investment Residence Permit — Investissement CHF 240'000 · 2026-10
- High Net Worth Individual (HNWI) tax residency status — Revenu / an CHF 59'000 · 2026-10
- Family Reunification Residence Permit — family · 2026-10
Changes or availability under review
- Work Residence Permit (employment, IE or own company) — employment · 2026-10
Labour-migration reform from Mar 2026; Law 1509 (Apr 2026) exempts remote work for foreign clients
Plan your residence route
Frequently asked questions
How many days do I need to spend in Georgia to become tax resident?
dès l'arrivée. HNWI status (assets ≥GEL 3m or income ≥GEL 200k for 3 yrs + permit/property link): resident with no day count Territorial for individuals: foreign income exempt
How much tax will I pay in Georgia?
In Georgia the top income tax rate is 20%, dividends are taxed at up to 5% and companies pay 15% corporate tax.
Which residence programmes does Georgia offer?
Visa-free stay (up to 1 year); Temporary Residence Permit – Real Estate Ownership (CHF 120'000); Investment Residence Permit (CHF 240'000); High Net Worth Individual (HNWI) tax residency status; Family Reunification Residence Permit
What is the usual way to move to Georgia?
Visa-free 1 yr stay; property residence permit (USD 150k). Swiss stay visa-free 365 days; residence: property ≥USD 150k (appraised, since 3/2026) or USD 300k investment for 5-yr investor permit
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Hong Kong · India · Indonesia
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.