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Georgia, at the crossroads of Europe and Asia, has long been one of the world’s most accessible and tax-friendly destinations — famous for visa-free stays and a 1% turnover tax for small entrepreneurs. As of 1 March 2026, Georgia introduced a new, mandatory Special Labour Permit for most foreigners who work or run a business in the country, moving to a more structured system. Combined with a dedicated IT specialist route, a low cost of living, easy company setup, and a vibrant Tbilisi tech scene, Georgia remains a compelling base — with the right permits in place.

Georgia, a dynamic country on the border of Europe and Asia, has built a reputation as one of the most accessible and entrepreneur-friendly places in the world. For years, it offered visa-free stays of up to a year for citizens of around 90 countries and a remarkably simple, low-tax regime that drew freelancers, founders, and investors from everywhere. As of 1 March 2026, Georgia introduced a major reform: a mandatory Special Labour Permit for most foreigners who work or run a business in the country, adding legal structure to what was previously an exceptionally open system. This guide explains everything you need to know — the new permit system and how its two stages fit together, residence permits, eligibility, the dedicated IT route, taxes, fees, processing times, realistic salaries, the job market, and the all-important transition rules — so you can stay compliant and make the most of what Georgia still offers.
Georgia combines low taxes, low living costs, and an unusually easy business environment. Its Individual Entrepreneur status offers a 1% turnover tax for qualifying small businesses, its standard personal income tax is a flat 20%, and company setup is fast and inexpensive. Tbilisi has a growing technology and outsourcing scene; Batumi is a developing coastal hub; and the country’s strategic location, modern infrastructure, and famously welcoming culture have attracted entrepreneurs, freelancers, and investors from around the world over the past decade.
The 2026 reforms add structure to this openness rather than closing it off. While a work permit is now required for most foreign workers, the new system brings real benefits — labour-rights protection, access to social and pension schemes, and a clear legal status that reduces the risk of penalties and disputes. For IT specialists, entrepreneurs, and skilled professionals, Georgia remains a genuinely attractive and affordable option, provided the new permits are obtained correctly and on time. The key shift is simply that legal work now requires a deliberate, documented process where before it was largely informal.
There is a lifestyle and strategic appeal that endures through the reform. Georgia offers dramatic mountain and coastal scenery, a celebrated food and wine culture, a low cost of living, and a position at the crossroads of trade routes between Europe and Asia. For digital entrepreneurs and remote-leaning professionals, the combination of the 1% small-business tax, low cost of living, and an easy setup process has been transformative — and many of those advantages remain. Understanding the new permit requirements and exemptions is now simply part of doing it properly, and for most genuine professionals, the system is navigable and the rewards substantial.
Here is what makes Georgia appealingtor foreign workers:
One crucial change to understand: since 1 March 2026, simply holding a residence permit no longer automatically grants the right to work — a separate Special Labour Permit is required for most workers. This decoupling of residence and work rights is the single most important thing to grasp about the new system, because operating on the old assumption that a residence permit covers work can now lead to fines. Getting both documents in place is what keeps you fully compliant.
Under the new system, working legally in Georgia is a two-stage process: first, a Special Labour Permit, then a residence permit or visa with work rights. Understanding how these connect — and which exemptions exist — is the key to navigating the reform.
The new mandatory authorisation, introduced on 1 March 2026, is equired for most foreigners who work for a local employer (including remotely for a Georgian company) or are self-employed in Georgia. It is issued by the State Employment Support Agency under the Ministry responsible for labour, within around 30 calendar days, for a fee of up to 500 GEL. Employers apply on behalf of employees, while self-employed people apply themselves. It is the new foundation document on which the right to work rests.
After obtaining the Special Labour Permit, foreigners in Georgia must apply for a work residence permit, generally within ten days. It grants the legal right to remain in Georgia for employment and is typically tied to the duration of employment. In the new two-stage model, the labour permit grants the right to work and the residence permit grants the right to sstay; both must be in place and aligned.
A dedicated route for technology professionals, requiring at least two years of relevant work experience and an annual salary of at least USD 25,000 (or the lari equivalent). It reflects Georgia’s deliberate drive to attract IT talent and gives qualifying technology specialists a clear, purpose-built pathway alongside the general work-residence route.
Applicants outside Georgia generally apply for a D1 immigration visa, within 30 days of the Special Labour Permit being issued, to enter and complete the residence process. There are also investment residence permits, for investments of USD 300,000 or more, and permanent residence — and, importantly, permanent residents are exempt from the Special Labour Permit requirement, as are certain other categories.
To work legally in Georgia under the new system, you generally need to satisfy the following:
A defining feature of the new system is the vacancy-advertising step: in most cases, the employer must first advertise the position on the national jobs portal for at least ten working days before hiring a foreigner, unless an exemption applies. This mirrors the labour-market tests used elsewhere and means roles requiring genuinely scarce skills — particularly in IT — are the most straightforward. Establishing whether your role requires advertising, and whether you fall under any exemption, is an important early step in confirming your eligibility.
The core documents you should prepare in advance include:
Self-employed applicants may need to describe their activities, provide supporting business documents, and, in some cases, attend a video interview with the authorities to confirm the authenticity of their work. Because the system is new and largely electronic, submitting through the correct labour migration portal with a complete set of documents is essential. As elsewhere, preparing any required translations and gathering proof of qualifications or self-employed activity early is the best way to avoid delays in the 30-day permit process.
The process is now a structured two-stage system, and following the order is essential to staying compliant.
Step 1: Obtain the Special Labour Permit. The employer (for employees) or the self-employed person applies through the labour migration electronic portal. The position may need to be advertised on the national jobs portal first, and a decision is issued within around 30 calendar days.
Step 2: Apply for a residence permit or a D1 visa. After the permit is issued, if you are in Georgia, you apply for a work residence permit (or an IT specialist residence permit) within 10 days; if you are abroad, you apply for a D1 immigration visa within 30 days.
Step 3: Register and comply. Register with the tax authorities, ensure your job description matches your actual role, and keep your status current, because inspections can verify compliance and mismatches can cause problems.
Step 4: Renew on time. Permits are time-limited and aligned with your residence permit or visa; renew before expiry to remain compliant and avoid penalties.
Processing under the new system is reasonably quick:
A complete file and, for employees, proper vacancy advertising are the biggest factors in a smooth process. Because the Special Labour Permit is the gating document and the residence permit or D1 visa follows it within tight deadlines, planning the sequence carefully is important — missing the ten-day or thirty-day follow-on windows can create compliance gaps. Submitting a complete application through the electronic portal, with the vacancy advertised where required, is the surest way to keep the process within the 30-day target.
Fees are modest by any standard:
Overall, the cost of obtaining work authorisation in Georgia remains low, and the tax regime is among the most favourable in the region. Even with the new permit fee of up to 500 GEL, the total official cost of becoming legally established is modest compared with most of Europe. For most applicants, the larger consideration is not the fees but ensuring full compliance with the new two-stage process, since the penalties for working without a permit — rather than the application costs — are the real financial risk under the reform.
Georgia’s strongest opportunities for foreigners are in IT and export-oriented services, with hospitality, finance, and entrepreneurship also active. Tbilisi is the centre of the technology and business scene, while Batumi anchors coastal tourism. Here is where the opportunities are:
| Sector | In-Demand Roles | Main Hiring Cities | Demand Level |
|---|---|---|---|
| Information Technology | Software Developers, IT Specialists, QA Engineers | Tbilisi, Batumi | Very High |
| Outsourcing & Export Services | Support Specialists, Digital Professionals | Tbilisi | High |
| Hospitality & Tourism | Hotel Managers, Chefs, Tourism Staff | Tbilisi, Batumi, Kazbegi | High |
| Finance & Business | Accountants, Analysts, Consultants | Tbilisi | Medium-High |
| Education | English Teachers, University Lecturers | Tbilisi, Batumi | Medium |
| Engineering & Construction | Engineers, Project Managers | Tbilisi, Batumi | Medium |
| Entrepreneurship | Founders, Individual Entrepreneurs | Tbilisi, Batumi | High |
Tbilisi dominates the market for technology, export services, finance, and corporate roles, and is the natural base for entrepreneurs seeking to set up Individual Entrepreneur status or companies. Batumi, on the Black Sea coast, is strongest in tourism and hospitality and is growing as a secondary technology and business hub. The IT and export-oriented sectors are the most internationally connected and the most likely to support a smooth work-permit application, since those skills are in genuine demand. Matching your profile to technology or export services — or to entrepreneurship through the favourable small-business tax — is the clearest path under the new system.
If you fit one of these roles, your chances of working in Georgia improve significantly:
IT and export-oriented roles are generally well received under the new system, and the IT specialist residence permit offers a dedicated route for technology professionals who meet the experience and salary criteria. Entrepreneurship also remains attractive thanks to the 1% turnover tax for qualifying small businesses, which has long drawn founders and freelancers. If you combine in-demand technology skills or a genuine business activity with proper attention to the new permit requirements, Georgia remains an accessible and affordable base.
Salaries are modest, but the cost of living and taxes are low, so net income goes a long way locally. Here is a realistic snapshot of monthly and annual gross salaries, in Georgian lari (GEL):
| Job Role | Monthly Salary (GEL) | Approx. Annual Salary (GEL) | Experience Level |
|---|---|---|---|
| Software Developer | 4,000 – 12,000 | 48,000 – 144,000 | Mid to Senior |
| QA / IT Specialist | 2,500 – 5,000 | 30,000 – 60,000 | Entry to Mid |
| Hotel / Restaurant Manager | 2,000 – 4,000 | 24,000 – 48,000 | Mid to Senior |
| Accountant / Financial Analyst | 1,800 – 4,000 | 21,600 – 48,000 | Mid Level |
| Engineer | 2,000 – 4,000 | 24,000 – 48,000 | Mid Level |
| English Teacher | 1,500 – 3,000 | 18,000 – 36,000 | All Levels |
| Doctor | 1,500 – 3,500 | 18,000 – 42,000 | All Levels |
| Nurse | 1,000 – 1,800 | 12,000 – 21,600 | All Levels |
| Marketing Specialist | 1,800 – 4,000 | 21,600 – 48,000 | Mid Level |
| Construction Worker | 1,200 – 2,200 | 14,400 – 26,400 | Skilled Trade |
Note: As a rough guide, around 2.7 GEL is about 1 US dollar, so a 4,000 GEL salary is roughly USD 1,480 per month. IT roles pay well above the national average. With a 1% turnover tax for small entrepreneurs, a flat 20% income tax, and a very low cost of living, take-home income goes a long way in Georgia, and technology specialists in particular enjoy strong purchasing power.
Georgia’s tax system is a major part of its appeal. Standard personal income is taxed at a flat 20%. Still, the standout feature is the Individual Entrepreneur regime, under which qualifying small businesses pay just 1% on turnover up to a generous annual threshold — one of the most favourable small-business tax arrangements anywhere. This has made Georgia a magnet for freelancers, digital entrepreneurs, and consultants, who can register quickly and operate at very low tax cost. Corporate tax also follows a distinctive distributed-profit model. Because the rules for the 1% regime have eligibility requirements, it is worth confirming whether your activity qualifies.
The cost of living is very low by European standards, which amplifies the value of Georgia’s low taxes. Rent in Tbilisi and Batumi is inexpensive compared with the EU, and lower still outside the main cities; groceries, dining, transport, and utilities are all cheap; and the celebrated local food and wine are remarkably affordable. For an IT professional or entrepreneur earning a good income while paying minimal tax, the combination of low living costs and a favourable tax regime can produce an exceptional standard of living and savings rate. The 2026 permit reform does not change these economic fundamentals; it simply formalises the right to work. Always confirm current tax rates, the 1% regime conditions, and thresholds before relying on them.
Foreign workers in Georgia can bring close family members, who can obtain residence based on family ties:
Family members apply based on their relationship to the permit holder, supported by translated and legalised civil documents such as marriage and birth certificates. Because the cost of living is low and the environment safe and welcoming, relocating a family to Tbilisi or Batumi can be comfortable and affordable once your own permits are in place. As with the main applicant, it is worth keeping family residence terms aligned with your own status to keep renewals straightforward under the new system.
Georgia offers routes to permanent settlement:
Maintaining valid status, aligning your labour permit with your residence permit, and keeping your tax affairs in good standing are essential to building toward permanent residence. A particularly valuable feature is that permanent residents are exempt from the Special Labour Permit requirement, so reaching permanent residence simplifies your working status considerably under the new system. For those with capital, the investment route offers a faster path, while most others build toward permanent residence through successive renewals of employment-based or entrepreneur-based temporary residence.
Georgia’s 2026 reform is a fundamental change to how foreigners work in the country. The key points:
These rules are administered by the Ministry responsible for labour and the State Employment Support Agency. Because the reform is recent and significant, always verify the current requirements, exemptions, and transition deadlines before applying — in particular, check whether you qualify for an exemption (such as remote work for a purely foreign company) before assuming you need the permit, and regularise within the transition period if you were already working in Georgia.
Most rejections or compliance problems happen for a recognisable set of reasons:
A good immigration adviser confirms eligibility and exemptions and prepares a complete file before submission, which helps prevent most problems. Under the new system, the most consequential error is simply working without the Special Labour Permit, which now carries real fines, followed by job-description mismatches and missed follow-on deadlines. Confirming your exemption status, advertising the vacancy where required, and keeping your documented role aligned with your actual work are the surest ways to stay compliant.
Georgia’s new Special Labour Permit system is a significant change, and getting the two-stage process right matters more than ever. At moving2europe.eu, we help foreign nationals and employers navigate it from start to finish. Here is what we bring to the table:
Whether you are joining Tbilisi’s growing tech scene, starting a business under the favourable tax regime, or relocating with an employer, we can help you stay compliant and make the move to Georgia smoothly — with the right permits, the correct exemptions identified, and a complete, properly prepared file.
Wherever you are in the process, moving2europe.eu is ready to help you take the next step toward working in Georgia. Choose the path that fits you:
Take the first step toward your new career in Georgia — get in touch with moving2europe.Eu today.
Moving2Europe helps job seekers find rewarding employment opportunities across Georgia. We connect skilled professionals with trusted Georgian employers in IT, export services, hospitality, finance, and education, supporting candidates from South Asia, East Asia, Sub-Saharan Africa, the Middle East, Latin America, Europe, and North America.
Our work placement services focus on Georgia’s main hubs, including Tbilisi, Batumi, and Kutaisi.
We guide candidates through every stage of the journey — from the new Special Labour Permit and residence permit or D1 visa to the IT specialist route, Individual Entrepreneur setup, document preparation, and onboarding. Whether you’re an IT specialist, an entrepreneur, or a skilled professional, we help you secure stable, well-matched work that meets Georgian standards and supports your long-term goals.
Since 1 March 2026, yes — most foreigners who work for a local employer (including remotely) or who are self-employed in Georgia need a Special Labour Permit. This is a major change from Georgia’s previously very open system.
It is the new mandatory authorisation, introduced on 1 March 2026, that grants the right to work or run a business in Georgia. It is issued by the State Employment Support Agency within around 30 calendar days, for a fee of up to 500 GEL, and is separate from a residence permit.
No longer automatically. Since the 2026 reform, holding a residence permit does not by itself grant the right to work — you also need a Special Labour Permit, unless you hold permanent residence or an investment residence permit, which are exempt.
Yes. First, you obtain the Special Labour Permit (the right to engage in labour activity. You apply for a residence permit with work rights (within 10 days if you are in Georgia) or a D1 immigration visa (within 30 days if you are abroad).
It is a dedicated route for technology professionals, requiring at least two years of relevant work experience and an annual salary of at least USD 25,000 (or the lari equivalent). It reflects Georgia’s drive to attract IT talent.
The Special Labour Permit costs up to 500 GEL, with standard government fees for the residence permit or D1 visa. Overall, the cost of obtaining work authorisation in Georgia remains low.
The Special Labour Permit is issued within around 30 calendar days. You then apply for a residence permit within ten days (if in Georgia) or a D1 visa within thirty days (if abroad). Delays may occur if additional documents are requested.
It depends. If you work remotely from Georgia for a foreign company with no local clients or activity, you may be exempt. However, if you operate as an Individual Entrepreneur with a Georgian taxpayer number and pay taxes in Georgia, the activity is treated as conducted in Georgia, and a permit is required.
Permanent residents, investment-permit holders (investing USD 300,000 or more), diplomats, refugees and asylum seekers, accredited journalists, directors of certain company categories, passive shareholders, short-term project participants, and remote workers for foreign companies with no local activity.
Georgia has one of the region’s most favourable systems — a flat 20% personal income tax and a 1% turnover tax for qualifying small businesses under Individual Entrepreneur status. The low cost of living means take-home income goes a long way.
It is a simple small-business status offering a 1% turnover tax on revenue up to a set threshold, with simplified reporting. It is popular with freelancers and small entrepreneurs, though from 2026 it requires a Special Labour Permit if you reside and work in Georgia.
IT and export-oriented services lead, especially in Tbilisi and Batumi, followed by hospitality and tourism, finance, education, and entrepreneurship. IT roles are generally well-received and offer a clear path to a residence permit.
Salaries are modest by Western standards, but the cost of living and taxes are low. IT roles pay well above the national average, and with a 1% turnover tax for entrepreneurs, take-home income stretches a long way.
In most cases, the employer must advertise the vacancy on the national jobs portal for at least ten working days. Exemptions apply to companies with International Company status, accredited academic institutions, and roles that pay over 15,000 GEL per month and require a relevant degree.
Foreign workers already registered in the labour migration system by 1 March 2026 generally have until 1 January 2027 to regularise their work and residence status. New entrants after that date must comply with the rules from the outset.
Yes. Spouses and dependent children can obtain residence permits based on family ties, with access to schooling and a very low cost of living. They can extend their residence alongside you, with translated and legalised civil documents.
Yes. After several years of continuous lawful residence, you can apply for permanent residence, and an investment of USD 300,000 or more can lead to an investment residence permit. Permanent residents are exempt from the Special Labour Permit requirement.
Yes. For 2026, certain categories have a zero quota — couriers, taxi drivers, and tour guides — effectively prohibiting foreign employment in them, while mountain guides have a small annual quota. IT and export roles are generally open.
Citizens of around 90 countries can still enter and stay visa-free for up to a year, but this is now strictly a residency privilege, not a work authorisation. To work, you must obtain a Special Labour Permit and the appropriate residence permit or visa.
Yes. Company and Individual Entrepreneur registration is fast and inexpensive, and Georgia remains very business-friendly. Under the new rules, self-employed foreigners conducting activities in Georgia need a Special Labour Permit, which must be applied for personally through the labour migration portal.
Common reasons include working without first obtaining the permit, a profession not requiring qualifications or sufficient local specialists being available, a zero-quota role, a job description not matching the actual work, or missing the residence permit or D1 visa deadline.
Yes. We confirm whether you need a permit or qualify for an exemption, guide you through the new two-stage process, support you with the Special Labour Permit, residence permit, or D1 visa, advise on the IT route and Individual Entrepreneur setup, and handle family applications from start to finish.
Please tell us your situation. Our team will confirm whether you need a permit or qualify for an exemption, guide you through the new two-stage process, prepare your documents, and coordinate everything from start to finish — so you arrive in Georgia ready to start.
Georgia remains one of the most affordable and entrepreneur-friendly destinations in the region — with a 1% turnover tax for small businesses, a flat 20% income tax, easy company setup, and a growing Tbilisi tech scene. The key change is the new Special Labour Permit, mandatory since 1 March 2026, which makes legal work a two-stage process: the labour permit first, then a residence permit or a D1 visa. Confirm whether you need a permit or qualify for an exemption, prepare your documents, and Georgia remains very accessible. And if you want a hand along the way, moving2europe.eu is here to help.
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