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Georgia · Remote · Taxes

Taxes on the Georgia Remote

Partially verified Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Georgia treats a Remote holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Territorial taxation
Named regime
Individual Entrepreneur (Small Business Status, 1% turnover tax)
Tax-residency trigger
183 days

How it works

Tax residency after 183+ days in any continuous 12-month period. Territorial basis: foreign-source income of residents is exempt; only Georgian-source income is taxed. An Individual Entrepreneur with Small Business Status pays 1% on turnover up to GEL 500,000/year. Consulting/legal/medical and licensed activities are excluded from the 1% regime.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Georgia in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Georgia, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Georgia and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Georgia tax & the Remote: FAQ

Georgia tax & the Remote: FAQ

When do I become a tax resident in Georgia?

As a rule of thumb, spending more than 183 days in Georgia in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Georgia?

Georgia taxes on a territorial basis — broadly, only Georgia-source income is taxed, so foreign remote income is typically outside the net. Check any remittance rules.

Does the Remote come with a tax break?

Not a special one — you're taxed under Georgia's ordinary rules once resident. A double-tax treaty between Georgia and your home country may still affect where specific income is taxed.

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