Special Tax Regime · Georgia

Remotely from Georgia

Active Remote workers with non-Georgian income; max 183 days/year

Up to 1 year work authorization with 0% tax on foreign-source income. Renewable. Must have foreign employment contract and min $2,000/month income. Work permit issued in ~5 days.

Regime Rate
0%
Under the Remotely from Georgi
Standard Top Rate
20%
without this regime
Duration
1 yrs
Maximum 1 years from application
Target Profile
Full Exemption
Georgia

Tax Savings Illustration

Example: €150,000 Annual Gross Income
Under Remotely from Georgi
€0
Standard Rate
€21 000
Annual Saving
+€21 000

Eligibility Requirements

Who qualifies?
  • Remote workers with non-Georgian income
  • max 183 days/year

How the Regime Works

Full details
Up to 1 year work authorization with 0% tax on foreign-source income. Renewable. Must have foreign employment contract and min $2,000/month income. Work permit issued in ~5 days.

Regime vs Standard Rates in Georgia

Tax TypeStandard RateUnder This RegimeSaving
Income Tax (top rate)20%0%-20.0pp

Frequently Asked Questions

What is the Remotely from Georgia in Georgia?
The Remotely from Georgia Programme is a special tax regime in Georgia that provides 0% flat rate to qualifying individuals or entities. Up to 1 year work authorization with 0% tax on foreign-source income. Renewable. Must have foreign employment contract and min $2,000/month income. Work permit issued in ~5 days. Legal basis: GNTA & Revenue Service joint regulation 2020.
Who is eligible for the Remotely from Georgia?
Eligibility for the Remotely from Georgia is limited to: Remote workers with non-Georgian income; max 183 days/year. Applicants typically must not have been Georgia tax residents during a specified prior period. Always verify current conditions at the source: GNTA & Revenue Service joint regulation 2020.
How much tax do you pay under the Remotely from Georgia?
Under the Remotely from Georgia, you pay 0% personal income tax — compared to the standard Georgia top rate of 20%. This is a complete exemption for qualifying residents.
How long does the Remotely from Georgia last?
The Remotely from Georgia lasts for 1 years from the year you first qualify. After this period, standard Georgia tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the Remotely from Georgia?
Must have foreign employment contract and min $2,000/month income. For complete application procedures, refer to: GNTA & Revenue Service joint regulation 2020.

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Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.