Remote Work from Georgia for a Foreign Employer

Georgia has long been a favorite base for remote workers. Citizens of many countries can stay up to a year without a visa, living costs are low by Western standards, and there is very little red tape.

In 2026, though, living in Georgia while working for a company abroad got more complicated. A new work permit law has come into force, and the old line between a remote employee and a freelancer registered as an individual entrepreneur (IE) now decides what paperwork you need.

Employee or Freelancer: Two Statuses People Mix Up

The law treats two situations very differently. In the first, you are on the payroll of a foreign company under an employment contract and simply happen to live in Georgia. In the second, you freelance or run your own business from Georgia and invoice several clients.

Since March 1, 2026, foreigners have needed a permit to work in Georgia. Which group you fall into decides whether you have to apply for a work permit in Georgia.

Remote Employees of Foreign Companies

The law has a separate exemption for people who work fully remotely and never have to come to Georgia for the job. Most law firms also consider you exempt if you live here and work full time for a company registered abroad, as long as the work relates to business outside Georgia.

Lawyers warn that the wording is vague, and nobody knows yet how inspectors will read it. There is no certificate that confirms the exemption, so keep your employment contract, proof that your employer is registered outside Georgia and evidence that you are a salaried employee close at hand.

IE Freelancers with Foreign Clients

The rules are stricter for the self-employed. The current regulations, including the 2026 amendments, have no explicit exemption for self-employed people whose clients are all abroad. The law defines a self-employed foreigner as someone who runs their own activity in Georgia for profit, wherever the income comes from.

If you have registered as an individual entrepreneur in Georgia and serve clients abroad while living here, assume you need a permit.

The same applies to contractors who work for a single foreign company under a service (B2B) contract. Legally you are self-employed, not staff, so the exemption for salaried employees does not apply to you.

Working without a permit can bring a 2,000 lari fine. Checks on self-employed people and IEs who were already working in Georgia started on May 1, 2026.

What Happened to Remotely from Georgia

The remote worker program launched in 2020 no longer accepts new applicants. These days remote workers usually stay in Georgia visa-free or apply for a residence permit.

Visa-Free Entry Is the Simplest Start

Citizens of many countries can live in Georgia without a visa for up to a year. Other passports get a shorter visa-free stay of 90, 45 or 30 days, so check the rules for yours before you plan a long stay.

Since January 1, 2026, you also need health insurance at the border that covers your entire stay for at least 30,000 lari. If you are coming for a few months to work for a foreign employer and qualify for the remote employee exemption, you often don't need to register anything else.

Tax Residency Is a Separate Question

Neither remote work nor visa-free status makes you a tax resident of Georgia by itself. Tax residency in Georgia comes down to physical presence: 183 days or more within 12 months.

Your salary is a different matter. Under the tax code, pay for work you do while physically in Georgia is Georgian-source income, so it is taxable here even before you reach 183 days. A double tax treaty between Georgia and your home country may exempt a short stay.

An exemption from the work permit does not make your salary tax-free. The rate is 20%, and because a foreign employer does not withhold Georgian tax, you pay it yourself and file an annual return on rs.ge by March 31 of the following year.

Freelancers with an IE usually pay far less. With small business status the rate drops to 1% of turnover up to 500,000 lari a year, and micro business status, for income up to 30,000 lari a year, means you pay 0%.

Getting Paid: Bank Accounts

A salaried employee of a foreign company can usually be paid into a personal account, including Wise or Payoneer, without opening anything in Georgia. Wise does not issue cards to people living in Georgia, so for everyday spending keep a card from home or get one from a local bank.

Freelancers with an IE generally need a proper business bank account in Georgia to receive client payments and pay their taxes.

The rules on remote work and self-employment in Georgia have changed several times in 2026 alone, and many borderline cases still have no settled practice.

If you have a single foreign client on a service contract, or even one client in Georgia, show your contract to an immigration lawyer before you apply for a permit or register an IE. Getting your status wrong can cost you 2,000 lari.