Remote Work from Georgia: Working for a Foreign Employer

Georgia has long been one of the most popular places for remote workers: a visa-free year for almost everyone, a low cost of living by Western standards, and minimal bureaucracy. But since 2026, "just live and work from Georgia" comes with nuances that did not used to matter: a new work permit law, and a long-standing but still relevant difference between a "remote employee" and a "freelancer with an IE." Here is what you can do without registering anything, and what requires paperwork.

Two different statuses that often get confused

For the law, the distinction between two situations matters a lot. First: you are a salaried employee of a foreign company, paid under an employment contract, and simply happen to be physically in Georgia. Second: you are a freelancer or self-employed person, billing several clients and running your own activity while in Georgia. Legally these are different things, and since 2026 the difference directly affects whether you need a work permit.

A remote employee of a foreign company

If you are employed by a company registered outside Georgia and simply happen to be physically in the country, the law generally does not require a work permit: an exemption applies to people whose work relates to an employer outside Georgia. Lawyers note, however, that the wording is not perfectly clear, and enforcement practice is still forming. There is no unambiguous precedent yet.

A freelancer with an IE and foreign clients

Here the situation is tougher. We separately checked the current text of the government resolution, including the amendments made throughout 2026: there is no explicit exemption for self-employed people who work only with foreign clients. The law defines a self-employed foreigner as someone conducting activity in Georgia for financial gain, without regard to where that gain comes from. That means if you have registered an IE in Georgia and work with clients abroad while living in the country, you most likely need a work activity permit, whatever some blogs claim about a supposed freelancer exemption.

The Remotely from Georgia program

A separate program for remote workers, launched back in 2020, is still running: proof of income from $2,000 a month or $24,000 in savings, health insurance, and an application through the e-visa portal or the House of Justice. It grants 12 months of legal stay, non-renewable, and is free to obtain, taking about 10 days. Formally it is not a full visa but an entry permit with certain privileges, and it does not remove the need to sort out your status under the new work permit law if your activity falls under its requirements.

The visa-free year: the simplest option for a short stay

Citizens of most countries can enter Georgia visa-free for up to a year. For those planning to live in the country for a few months while working for a foreign employer, separate registration is often not needed at all, as long as their status falls under the remote-employee exemption. There is no need to get into the details of the Remotely from Georgia program in that case: it mainly matters to people who want the program's official privileges, not just legal stay.

Tax residency is counted separately

Neither remote work, nor the Remotely from Georgia program, nor visa-free status on their own make you a tax resident of Georgia. Residency is determined by actual physical presence: 183 days or more within 12 months. If you spend more than half the year in Georgia, it is worth sorting out the tax consequences separately, rather than treating your visa or work status as an indicator.

A bank account for receiving a salary or payments

A salaried employee of a foreign company usually needs nothing more than a personal account, including a Wise or Payoneer account, to get paid, without opening anything in Georgia. Freelancers with an IE generally need a full Georgian bank account to receive client payments and pay taxes.

The rules governing remote work and self-employed status in Georgia have already changed several times in 2026 alone, and there is no consistent enforcement practice yet for many borderline cases. If your situation does not reduce to a simple "salaried employee of a foreign company with no local clients," it is worth getting advice from an immigration lawyer rather than relying only on the general description in this article.