Georgia IT Residence, Work, Tax and Company FAQ

The permit has four profiles: qualifying IT employees, Georgian individual entrepreneurs who hold Small Business Status and carry out an accepted IT activity, persons authorised to manage or represent an International Company operating in IT, and qualifying family members of a principal IT permit holder. The evidence is not identical for every profile.

Potentially. A contractor first needs to establish which applicant category applies. For the Georgian individual-entrepreneur route, IE registration, Small Business Status, an accepted IT activity, the experience and income evidence, and the current work-right position all need to be checked. A foreign contract alone does not create residence eligibility.

They share the two-year IT experience or activity test and the preceding-year income and payment tests, but they prove their working basis differently. Employees rely on the qualifying occupation and employer records; an IE must also prove Georgian IE registration, Small Business Status and an accepted IT economic activity.

The employee and qualifying IE profiles require at least two years in total of relevant IT work or economic activity. Contracts, employer certificates, tax records, invoices, project records and other evidence may be used according to the applicant’s working history.

For the employee and qualifying IE profiles, the applicant must show at least USD 25,000 equivalent in GEL received from qualifying IT work or economic activity during the last year. The evidence must also show at least two receipts separated by at least 30 days.

Employees are assessed under the accepted ISCO-08 code 25 ICT occupations. The IE profile uses the listed Georgian activity codes for software publishing, programming, IT consultancy and facilities management, other IT services, data processing and hosting, and web portals. Actual duties and revenue-generating work matter more than a commercial job title.

The current procedure generally requires the principal employee, qualifying IE or International Company manager to hold the Georgian right to work, unless a current exemption applies and the residence rules allow that route. We check the rules in force when the case is prepared because the labour-migration procedure changed during 2026.

No. Company ownership by itself is not one of the IT permit profiles. A founder may qualify through a genuine employee profile, an eligible Georgian IE profile, or as an authorised manager or representative of an International Company operating in IT, provided the applicable conditions are met.

Income can be relevant if it is properly evidenced and comes from qualifying IT work under the applicable profile. That immigration evidence question is separate from whether the income is Georgian-source, taxable in Georgia, eligible for Small Business treatment or subject to VAT analysis.

The published government services are GEL 500 for a decision on the 90th calendar day and GEL 750 for a decision on the 60th calendar day. Document preparation, work-right steps, translations and any additional-document request are separate from that government processing period.

The initial IT permit is issued for three years. It may be extended in further three-year periods, subject to continued eligibility, up to the statutory total limit. The permit can also be affected by the specific absence rule and changes to the qualifying basis.

An extension application may be filed during the final 90 days before expiry and must be submitted before the permit expires. Begin the evidence review earlier so there is time to address a changed employer, activity, work-right position, travel history or family file.

A right-to-work decision is linked to the approved employer and position or to the approved self-employed profession and activity. A change may require a new work-right decision and can affect the residence basis, so it should be reviewed before the new arrangement starts.

Start with your passport, current country and Georgian lawful-stay details, a short explanation of how you work, two years of relevant work or business evidence, last-year income and payment information, any Georgian IE/company/tax records, and details of accompanying family members. We will identify which items need formal certification or translation later.

Foreign-issued documents used for the IT residence process generally need apostille or legalisation unless an applicable treaty provides otherwise, plus the required certified Georgian translation. A Georgian notary does not replace the foreign apostille or legalisation where it is required.

The applicant completes the residence-card steps and checks the card details and expiry date. We also provide a calendar for any family filing, right-to-work validity, employer or activity change, travel/presence monitoring and renewal preparation.

The current procedure generally requires the principal employee, qualifying IE or International Company manager to hold the Georgian right to work, unless a current exemption applies and the residence rules allow that route. We check the rules in force when the case is prepared because the labour-migration procedure changed during 2026.

A right-to-work decision is linked to the approved employer and position or to the approved self-employed profession and activity. A change may require a new work-right decision and can affect the residence basis, so it should be reviewed before the new arrangement starts.

A Georgian employer normally files for a foreign employee. A self-employed foreigner normally files personally. The approved employer and position, or profession and economic activity, define the scope of the decision.

No. Lawful stay, residence and work permission are different questions. Some people and activities fall within current exemptions, but an exemption must be checked against the real employer, client, beneficiary and activity.

A family residence basis does not itself approve employment. The employer and family member should check whether a right-to-work application or exemption applies before employment begins.

They can. The current framework includes an exemption for certain work or services benefiting a non-resident and connected with activity outside Georgia, with an important exception involving an entrepreneurial natural person who needs residence for lawful stay. The contract and actual beneficiary must be reviewed; the exemption does not decide tax.

The current legal definition includes a spouse, a minor child, a minor under guardianship or care or fully dependent on the person, a supported or incapacitated person, and the parent of a minor foreign applicant. The precise relationship and dependency evidence must fit the legal category used.

Yes, a spouse is within the current family-member definition. A marriage certificate or equivalent civil-status record will normally be required, together with the spouse’s passport, lawful-stay evidence, photo, fee and a copy of the principal IT permit.

Minor children can qualify. Birth records and, depending on who files and the family circumstances, parental authority or consent documents may be needed. We review names, dates and parent details before apostille, legalisation and translation.

Not automatically. The legal definition is narrower than ordinary family usage. A supported, incapacitated or otherwise qualifying dependent person may fit, and a parent is specifically included where the principal foreign applicant is a minor. We confirm the category before documents are ordered.

The files can be prepared in parallel. The official linked-family checklist requires a copy of the principal holder’s IT residence permit, so submission normally takes place after the principal permit has been issued.

The starting documents are the family member’s passport and lawful-stay evidence, the principal holder’s IT permit, proof of the qualifying relationship, an electronic colour photograph and the government-fee receipt. Foreign civil-status records may need apostille or legalisation and certified Georgian translation.

The official checklist for a family member applying through an IT permit holder does not list a separate income document. Ordinary family-reunification residence has a different checklist that includes income evidence, so the correct residence route must be identified first.

Foreign-issued documents used for the IT residence process must generally be apostilled or legalised unless an applicable international agreement provides otherwise. They must also be submitted with the required certified Georgian translation.

No. Residence through the family route does not by itself approve employment or self-employment. An adult family member who wants to work needs a separate review of the current work-right rules, possible exemptions, tax registration and the intended work model.

The family member’s residence basis is linked to the principal holder’s qualifying permit. Refusal, expiry or termination of the principal status can therefore affect the family case. An independent residence basis should be considered before the linked basis ends.

The principal and family expiry dates, current relationship documents, travel plans and any independent work or residence basis should be reviewed together. Extension applications are made before expiry and can be filed during the final 90 days of the relevant permit.

Yes. We can review eligibility, check civil-status documents before legalisation, coordinate Georgian translations, prepare the applications, plan the submission order and assist with follow-up and residence-card steps.

Yes, a foreign national can generally register as a Georgian individual entrepreneur. Registration is only the first step: activity classification, tax registration, Small Business Status, work rights, banking and residence must be assessed separately.

No. Small Business Status requires a separate Revenue Service application and has an effective date. The activity and income must also fall within the qualifying regime. IE registration alone does not turn all receipts into 1% taxable turnover.

Under the current rule, 3% applies from the beginning of the month in which the threshold is exceeded through the end of that calendar year. A separate two-consecutive-year rule can lead to revocation of Small Business Status.

No. Customer location is only one fact. The nature and place of the activity, the legal relationship, the Georgian-source rules, tax residence and any treaty must be reviewed before the income is classified.

You need contracts, invoices and payment records that accurately describe the real service and counterparty. The required language, format, tax fields and supporting records depend on the structure, customer and filing obligations. We can provide an operating checklist after registration.

VAT depends on the supplies, place-of-supply rules, customer type, registration thresholds and any reverse-charge or cross-border treatment. Exporting a service does not remove the need to analyse VAT registration and reporting.

No. Banks conduct their own KYC and commercial review. A clear file normally includes identity and source-of-funds information, contracts, business activity, expected countries, counterparties and transaction volumes.

A Georgian LLC can generally be wholly foreign-owned. The founder should still plan director authority, legal address, banking KYC, contracts, tax accounts, payroll and any foreign-employee work and residence requirements.

There is no single best status. Virtual Zone, International Company, Innovative Startup, Innovative SME and R&D Service Provider have different activity, history, substance, funding, R&D, tax and compliance tests. An ordinary LLC can be the correct result where a special status does not fit.

It is a status for a Georgian legal person carrying out qualifying IT creation and supplying the qualifying product outside Georgia. The exemption is not a blanket 0% rate for consulting or all company income; activity, profit allocation, salary, dividends and VAT remain separate.

The Georgian enterprise must carry out a permitted activity in Georgia and prove at least two years in that same activity through its own history, a qualifying non-resident enterprise it represents or a qualifying majority corporate partner. It must also perform the core income-generating work in Georgia with adequate qualified people and appropriate operating costs.

Innovative Startup uses an innovation and qualifying-funding route. Innovative SME uses previous-financial-year R&D expenditure, enterprise category and documented R&D. Their benefits and continuation rules are also different.

No. Company ownership and tax status do not automatically grant residence or the right to work. The owner, manager and employees each need the immigration and work analysis relevant to their actual role.

Compatibility depends on the exact statuses. For example, Innovative Startup Status is not intended to coexist with International Company or Virtual Zone Person status. We check compatibility, cancellation effects and the transition date before any change.

We review eligibility, recommend the realistic route, prepare the document plan, coordinate company and tax work, arrange translation and legalisation steps, prepare and manage filings, support family cases and provide follow-up and renewal guidance. The exact scope is confirmed before work begins.

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After an initial review, we confirm the proposed scope, professional fee and the expected government and third-party costs. A focused assessment, a single filing and a coordinated residence-company-tax project have different scopes, so we do not publish one artificial price for every case.

Many assessment, document, company and tax-preparation steps can be handled remotely. Residence and card steps depend on the applicant’s lawful stay, filing method and the current procedure. We confirm what can be represented and when personal presence is needed before setting the timetable.

Yes. This is often preferable because the working model affects company or IE setup, the work-right route, immigration evidence, contracts, invoices, banking and ongoing tax compliance. You can also engage us for one defined task.

You receive a case reference. Our team reviews the information, asks for any essential clarification and proposes the next step. If professional work is appropriate, we send a scope and fee quotation. Submitting the form does not itself create a professional engagement.

Tell us your nationality, current location, target date, work or business model, IT activity, existing Georgian registrations, approximate last-year income or company turnover, and who is moving with you. Do not order new legal documents until we confirm which route is realistic.