Make your move to Tbilisi with your business and tax arrangements organised. We help remote professionals choose between individual entrepreneur registration and a company, understand Georgian taxes and arrange the local services they need.
Choose how to work from Georgia
A successful move starts with your work and clients. We help you compare an individual entrepreneur registration with a company, consider eligibility for Small Business Status and understand the Georgian tax treatment of your contracts.
Arrange the practical essentials
- Business registration and legal address.
- Tax status, invoicing and VAT review.
- Bank account application support.
- Monthly accounting and filing arrangements.
- Work-permission and residence steps relevant to your circumstances.
Keep international income organised
The location of a client or bank account is one part of the picture. We consider where the work is performed, the contract and your residence position so your Georgian reporting reflects the activity. We can also identify the questions to resolve in your current country before you move.
A remote client does not settle the income-source question
A professional may live and perform work in Tbilisi while the customer pays from abroad. The Georgian source analysis looks at the actual activity and the statutory rules. List the work, where it is performed and how it is contracted before deciding which income-tax treatment applies.
| Question | Information to gather | Why it matters |
|---|---|---|
| Where are you tax resident? | Travel dates, prior residence and continuing connections | Residence classification and treaty analysis |
| Are you employed or independent? | Contract, duties, supervision and payment arrangements | Salary versus business-income treatment |
| Does 1% status fit the activity? | Actual services and deliverables | Eligibility under the permitted/excluded activity rules |
| When does VAT become relevant? | Supply classification, rolling turnover and foreign purchases | Registration, invoicing and reverse-charge obligations |
| What work permission applies? | Nationality, residence status and actual work | The 2026 right-to-work framework |
| How will records be kept? | Banking, invoices, contracts and monthly routine | Reliable returns and evidence of the business |
Choose the business form around how you work
An individual entrepreneur may suit a person delivering an eligible service in their own name. An LLC has separate ownership and corporate records and may suit a team, investment or a business with several owners. Compare personal responsibility, customer requirements, costs, taxes and the way profits will be used.
Small Business Status is a separate tax status and some activities, including consulting, are excluded. The agreement should accurately describe the work performed. Choose the tax treatment from those facts rather than changing the service label simply to fit a rate.
Make the first month easy to account for
Arrange the business address, registration, appropriate bank account and document routine before receipts become difficult to reconstruct. Keep a travel record from the start of the move. Send foreign subscriptions and business expenses to the accountant along with customer invoices, and review any residence or work-authorisation dates that need action.
Discuss the next step
Tell us your nationality, current residence, type of work and planned time in Georgia.
Request a consultationFrequently asked questions
Does foreign payment make my remote-work income foreign-source?
Not necessarily. The type of income, the work performed and source rules matter. The location of the paying customer or bank account alone does not determine the tax treatment.
Can I use Small Business Status while VAT registered?
Small Business Status and VAT are separate regimes. VAT registration may be required while preferential income-tax status continues, subject to the conditions of each regime.
Legal basis: Tax Code of Georgia, including residence and income-source provisions; Government Resolution No. 415; Law on Labour Migration.