For an employed IT professional or qualifying Georgian Individual Entrepreneur, the main benchmarks are at least two years of relevant experience or activity, USD 25,000 in qualifying income during the previous year, and two qualifying payments at least 30 days apart. Authorised managers or representatives of an International Company and eligible family members follow different rules. We confirm the route that applies before you collect documents.
Evidenced IT work or economic activity for employee and qualifying IE files
Equivalent preceding-year qualifying IT income for those same profiles
Qualifying payments separated by at least 30 days
Initial permit validity, subject to continued compliance
For a fixed professional fee of GEL 1,480, we assess the principal applicant’s route, provide a tailored document plan, prepare the application and coordinate filing and follow-up within the agreed scope. You receive a written proposal before we start, so you know exactly what is included. Government fees and third-party costs are separate; work-right, residence-card, translation or legalisation and family services are added only where needed and expressly included.
Georgia’s dedicated IT residence permit is an immigration permission. The right to work, personal tax residence, individual entrepreneur registration and any preferential tax status must be assessed separately and then connected in the right order.
Eligible IT profession or economic activity
Experience, income and payment evidence
Lawful stay, right to work and family timing
Start with your actual role and activity, then connect the residence, work, tax and company steps that apply.
Assess the dedicated permit, qualifying occupation, experience, income evidence and work-right sequence.
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Connect foreign clients with Georgian IE registration, Small Business, VAT, work and residence questions.
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Compare an ordinary LLC with International Company, Virtual Zone and operating requirements.
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Coordinate the Georgian employer, work rights, residence files, payroll, family documents and deadlines.
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Test Innovative Startup, Innovative SME and R&D Service Provider pathways against the real evidence.
Explore this optionThe sequence changes by profile, but the legal dependencies should be resolved in this order.
Classify the applicant, actual IT work, company activity, lawful stay and family or team scope.
Choose and register the IE, company, employment or special-status structure that the evidence supports.
Confirm the current exemption or obtain profession, position or activity-specific permission where required.
Reconcile experience, income, receipts, corporate records, translations and application timing.
Coordinate family, banking, payroll, accounting, status evidence and the renewal calendar.
We examine occupation, activity, income, work rights, entity, tax status and family needs before filing.
Registrations, documents, translations, banking preparation, permits, payroll and accounting move as one plan.
Georgia’s UTC+4 time zone supports practical overlap with Europe, the Gulf and parts of Asia.
Professionals and technology companies can compare individual, ordinary-company and specialist IT pathways.
Residence, company, banking preparation, payroll, accounting and family relocation can be coordinated locally.
Each option has different activity, substance, payroll, export, documentation and status-retention rules.
| Option | Core tax treatment | Salary / dividend position | Typical fit |
|---|---|---|---|
| IE + Small Business | 1% qualifying turnover; 3% from the threshold-crossing month | Owner withdrawals are not dividends; employee salary is generally subject to ordinary payroll tax | Independent professional carrying out a permitted activity |
| Standard Georgian LLC | 15% profit tax generally on distributed or deemed-distributed profit | 20% salary income tax; 5% dividend withholding under the ordinary rules | Flexible operating company without a special status |
| International Company | 5% profit tax on the qualifying company basis | 5% qualifying salary income; 0% dividend under the status framework | Established IT exporter with qualifying history and Georgian substance |
| Virtual Zone Person | Qualifying profit from IT created in Georgia and supplied outside Georgia may be exempt | Ordinary 20% salary income tax; 5% dividend withholding | Georgian software creation for foreign markets |
| Innovative Startup | Phased salary and profit incentives depend on status year and current conditions | No single permanent salary/dividend rate; model the applicable stage and ordinary rules | Qualifying innovation-led startup with the required funding or programme evidence |
| Innovative SME / R&D Provider | R&D reduction or grant for an eligible SME; 5% qualifying profit for an R&D provider | Route-specific treatment; no blanket dividend or VAT exemption should be assumed | R&D-intensive SME or a company mainly providing qualifying R&D services |
These are headline rates, not a quotation or automatic result. Activity, status timing, source, VAT, payroll, profit distribution and continuing conditions must be modelled together.
Start with the short answer here, then open the detailed page for eligibility, documents, limits and the practical next step.
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