Georgia now treats work permission, residence and tax as separate questions
Foreign IT professionals should no longer rely on the idea that visa-free stay, an employment contract, Individual Entrepreneur registration or a tax certificate automatically allows them to work and remain in Georgia. The correct result depends on who pays for the work, where the activity is performed, whether an exemption applies and which residence route is being used.
A new right-to-work system for foreign workers and self-employed professionals
The Law of Georgia on Labour Migration and Government Resolution No. 70 introduced the current application system. A foreign employee working for a Georgian employer normally follows an employer-led route. A self-employed foreigner normally applies for the activity they actually carry out.
- An employee approval is connected to the Georgian employer and position.
- A self-employed approval is connected to the profession or business activity.
- A change of employer, position or activity can require a new decision.
- Work permission does not replace the visa or residence step that may follow.
Some exemptions were widened, but remote work is not automatically exempt
Government Resolution No. 321 amended Resolution No. 70. It added or clarified exemptions for certain short-term professional activities, work performed fully remotely for a Georgian employer without entering Georgia, and some services performed for a non-resident whose relevant activity is outside Georgia.
The exemption wording must be applied to the real contract and working arrangement. A foreign customer, overseas bank payment or the label “remote worker” is not enough by itself. Individual Entrepreneurs who need Georgian residence require particular care.
The rest of the legal structure still needs its own assessment
The Law on the Legal Status of Aliens and Stateless Persons and Government Resolution No. 520, as amended, govern the residence procedure. The dedicated IT Residence Permit has its own applicant categories, IT activity or occupation tests, professional history, income evidence and absence rules. It is not created simply by receiving a work decision.
The Tax Code of Georgia separately governs Individual Entrepreneur and Small Business taxation, employment income, company profit, dividends and VAT. Government Resolution No. 619 governs International Company Status, while the Law on Information Technology Zones governs Virtual Zone Person status. The Law on Innovations and Government Resolution No. 424 govern the newer Innovative Startup, Innovative SME and R&D Service Provider routes.
We apply the current rules to your actual work and documents
Tell us whether you are an employee, contractor, Individual Entrepreneur, founder or employer. We can check the current work-right position, identify the appropriate residence or company route, prepare the documents and manage the agreed Georgian filing and follow-up.
What the 2026 changes may mean for you
Who is affected by Georgia’s 2026 right-to-work rules?
The system can affect foreign nationals without permanent residence who work for a Georgian employer or carry out paid self-employed or entrepreneurial activity in Georgia. The correct route depends on the real employer, beneficiary, profession, activity and any current exemption.
Did the July 2026 amendment exempt every remote worker?
No. Resolution No. 321 added and clarified several exemptions, including certain work or services for a non-resident connected with activity outside Georgia. The contract, beneficiary, place of activity and the person’s Georgian business or residence position still need to fit the exemption wording.
Does a Georgian right-to-work decision automatically give me residence?
No. Work permission and residence are separate. After a work decision, a foreign national may need a D1 immigration visa, work residence permit or IT Residence Permit within the applicable timetable. The correct next step depends on whether the person is inside or outside Georgia and which residence conditions are met.
Can I rely on advice written before July 2026?
It may now be incomplete, particularly on exemptions, short-term professional work, non-resident beneficiaries and the evidence used for self-employed applications. A filing or work decision should be based on the rules in force when the arrangement begins or the application is submitted.
Can ITResidency.ge check how the new rules apply to me?
Yes. Send your passport, current Georgian status, employer or client details, contract, description of the actual work, Georgian company or IE information and your residence objective. We can identify the likely exemption or application route and propose the necessary work.