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🇬🇪 Georgia Caucasus Tax Haven & Relocation Dossier

Unlocking Georgia's 365-day visa-free stay, 1% small business tax regime, Tbilisi banking, and low-cost executive living.

$9 Dossier Price
~30 pages Full Content
PDF + Checklists Included
Updated 2026

Why Georgia is a Strategic Caucasus Hub

Georgia has emerged as one of the most frictionless destinations for location-independent entrepreneurs and executives. With 365-day visa-free entry for citizens of the US, EU, UK, Canada, and dozens of other countries, a remarkably simple business registration process, and a 1% small business tax turnover regime, Tbilisi and Batumi offer exceptional operational leverage. This dossier outlines the exact mechanics of establishing a legal and tax footprint in Georgia without unnecessary friction, covering everything from digital governance to local real estate and banking relationships. The Georgian business environment rewards speed, preparation, and proactive compliance with local revenue authorities. Furthermore, the cost of living in Tbilisi allows executives to bootstrap or scale operations with minimal overhead.

365-Day Entry & Residency Pathways

The automatic 365-day tourist stay allows you to live in Georgia without an upfront visa. For those seeking permanent ties, formal residency is available through property investment or business ownership, providing a stable foundation for long-term regional positioning and future citizenship applications.

Entry & Residency Mechanics

  • Tourist Stay: 365 days continuous stay for eligible nationalities. A simple border run restarts the clock if necessary, though establishing formal residency is recommended for tax clarity.
  • Property Residency: Purchasing real estate valued above equivalent USD thresholds grants short-term and renewable residence permits.
  • Business Residency: Maintaining an active Georgian enterprise with sufficient annual turnover qualifies founders for residency.

Corporate Compliance

  • Registry Office: National Agency of Public Registry in Tbilisi handles speedy company formation.
  • Legal Address: Local virtual office or physical lease required for registered corporate seat.
  • Tax Registration: Enrolling in Revenue Service digital portal upon incorporation.

The 1% Small Business Tax Regime

Georgia's small business status (Mciire Bizebis Statusi) is the centerpiece of its tax appeal for solopreneurs and service-based consultants operating globally from the Caucasus. Understanding the exact qualifying activities and monthly reporting deadlines is essential for maintaining this preferential status.

Tax Structure & Limits

  • 1% Turnover Tax: Eligible small businesses pay a flat 1% tax on gross revenue up to 500,000 GEL (~€170,000) per year.
  • Exclusions: Certain professions (financial services, medical practitioners, consulting in specific regulated sectors) are excluded from the 1% tier and face standard corporate rates.
  • Monthly Compliance: Revenue declaration and 1% tax payment are handled digitally via the Revenue Service portal by the 15th of each month.

Banking in Tbilisi & Financial Operations

Opening a bank account in Georgia is straightforward for individuals and business entities, provided you present correct documentation and satisfy compliance questionnaires regarding your business model.

Banking Checklist

  • Leading Banks: TBC Bank and Bank of Georgia dominate the market with advanced mobile apps, multi-currency accounts (GEL, USD, EUR, GBP), and English-speaking private banking teams.
  • Documentation: Valid passport, proof of address, source of funds questionnaire, and completed bank compliance forms.
  • Corporate Accounts: Can be opened concurrently with sole proprietor registration in 1–2 business days.

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