Living in Georgia: Legal Essentials for Foreigners - An Expat Guide
5 minute read | Last Updated 19th December 2025
Written by: Yoelena Tkebuchava
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Introduction
Georgia has become an increasingly popular destination for foreigners seeking a safe, affordable, and business-friendly place to live. This expat guide outlines the key legal essentials foreigners should understand before and after moving to Georgia. From entry rules and residence permits to taxation, property, and everyday legal matters, this guide provides a practical overview for anyone planning long-term life in Georgia.
Entry Rules and Length of Stay
One of the main reasons Georgia is attractive to expats is its flexible entry policy.
Citizens of many countries, including the EU, UK, US, Canada, Australia, and others, may enter Georgia visa-free and stay for up to 365 days. This generous policy makes Georgia particularly appealing for foreigners who want to explore living in the country before committing to residency.
This expat guide recommends checking your nationality’s entry rules in advance, as visa requirements differ for some countries.
Residence Permits: When Do You Need One?
While many foreigners can stay in Georgia for up to one year without a visa, a residence permit is required if you plan to:
- Live in Georgia long-term
- Work for a Georgian employer
- Register a local business and seek residency
- Reunite with family members
- Apply for permanent residency or citizenship
Common residence permit types include:
- Business or work residence permits
- Residence permits for individual entrepreneurs
- Investment-based residence permits
- Family reunification permits
A residence permit grants legal stay but does not automatically create tax residency, a distinction explained later in this expat guide.
Tax Residency and Tax Obligations
Understanding tax rules is a core element of any expat guide.
A foreigner becomes a tax resident of Georgia if they:
- Spend 183 days or more in Georgia during a 12-month period; or
- Qualify under the High-Net-Worth Individual (HNWI) criteria
Tax residents in Georgia are taxed only on Georgian-source income, while foreign-source income is exempt. The standard personal income tax rate is 20%, with additional benefits available to entrepreneurs under special regimes. Foreigners who live in Georgia but do not meet tax residency criteria may remain non-residents for tax purposes.
For more information on tax residency, check out this article which goes into more detail.
Opening a Bank Account in Georgia
Opening a local bank account is often necessary for daily life, renting property, paying utilities, and managing taxes.
Most foreigners can open a bank account in Georgia with:
- A valid passport
- Proof of address
- Source-of-income documentation
Business owners and entrepreneurs will need company registration documents and tax identification numbers.
This expat guide strongly recommends opening a Georgian bank account early, as it simplifies financial transactions and compliance. We share a step-by-step guide to opening a bank account here.
Renting or Buying Property
Foreigners may freely rent or purchase residential and commercial property in Georgia. There are no restrictions on foreign ownership of apartments or commercial real estate.
However:
- Agricultural land cannot be owned directly by foreign individuals
- Long-term leases or ownership through a Georgian company are possible alternatives
Property ownership does not automatically grant residency but can support residence or tax residency applications.
Registration, Address, and Local Compliance
Foreigners who obtain residence permits must:
- Register their place of residence
- Obtain a residence card (ID)
- Notify authorities of address changes
Failing to register properly can affect future residency renewals. We recommend keeping all official records updated and stored digitally.
Healthcare and Insurance
Georgia does not require foreigners to enroll in a national healthcare system, but private health insurance is highly recommended.
Private healthcare facilities in Georgia are widely available and affordable by international standards. Health insurance is also required for certain visa or residence permit applications.
Employment and Business Activity
Foreigners may:
- Work remotely for foreign employers
- Register as individual entrepreneurs (IEs)
- Establish Georgian companies (LLCs, JSCs)
Local employment requires proper authorization and may trigger additional labor and tax obligations.
For entrepreneurs, Georgia offers:
- Simplified business registration
- Low corporate and personal tax rates
- Favorable conditions for international trade
This expat guide highlights Georgia as one of the easiest countries in the region to start and operate a business.
Property Tax and Other Local Taxes
Foreigners who own property may be subject to property tax, depending on income level and ownership structure.
- Individuals with annual income below 40,000 GEL may be exempt
- Property tax rates range from 0.05% to 1%
- Rental income is taxed separately
Tax obligations apply equally to foreigners and Georgian citizens.
Legal Representation and Practical Support
While Georgia’s legal system is relatively straightforward, many foreigners benefit from professional assistance when dealing with:
- Residence permits
- Tax residency applications
- Property transactions
- Business registration and compliance
A reliable local law firm ensures transparency, compliance, and long-term legal security.
Conclusion
Living in Georgia offers foreigners a combination of flexibility, affordability, and legal clarity. This expat guide highlights the key legal essentials every foreigner should understand before relocating to Georgia. With proper planning and professional support, settling in Georgia can be smooth, secure, and highly rewarding.
Orson provides full legal support for expats in Georgia, including immigration, tax, property, and business matters.
For professional guidance, contact us at info@orsonco.com or via WhatsApp / +995 511 778 577.
