Georgia expat tax guide

Europe · how a foreigner who moves to Georgia is taxed · 2026 · Expat-friendly

If you move to Georgia, you become a tax resident when 183 or more days in Georgia within any rolling 12-month period. As a resident you are taxed on a territorial basis — A new Georgian resident is taxed only on Georgian-source income; genuinely foreign-source income is exempt — but work physically performed while in Georgia is Georgian-source even if the client and payment are abroad. The top personal income tax rate is 20%. A foreign pension is treated as: Exempt — treated as foreign-source passive income and not taxed in Georgia for a resident. Georgia also offers the Small Business Status (1% turnover) regime, which can sharply change this picture. It lacks a US tax treaty and lacks a US totalization agreement. Overall it reads as expat-friendly for an inbound mover. General information, not tax advice — verify with Georgia's tax authority.

Source: PwC Worldwide Tax Summaries. Data as of June 2026.

Georgia expat tax at a glance

Question	Georgia (2026)
When you become tax resident	183 or more days in Georgia within any rolling 12-month period
Residency day-count trigger	183 days
How residents are taxed	Territorial — A new Georgian resident is taxed only on Georgian-source income; genuinely foreign-source income is exempt — but work physically performed while in Georgia is Georgian-source even if the client and payment are abroad.
Top personal income tax rate	20%
Foreign pension treatment	Exempt — treated as foreign-source passive income and not taxed in Georgia for a resident
Foreign capital gains / dividends	Exempt when genuinely foreign-source; for individuals, gains on listed securities and crypto are 0%, and only dividends from Georgian companies bear 5% WHT
Special expat / non-dom / retiree regime	Small Business Status (1% turnover)
US income tax treaty	No
US social-security totalization	No

Source: PwC Worldwide Tax Summaries. Data as of June 2026.

Compiled from the primary source for Georgia, cross-checked against PwC Worldwide Tax Summaries, the OECD, the IRS US-treaty list and the SSA totalization list. Rules change — confirm with the official tax authority. This is not tax advice.

What this means if you relocate to Georgia

The first thing that matters is tax residency: 183 or more days in Georgia within any rolling 12-month period. The 183-day line is the headline trigger, but a home, family or business ties can make you resident sooner — so counting days alone is risky.

Once resident, Georgia largely leaves foreign income alone (territorial basis), which is why it appears on lists of friendly destinations for expats and remote workers. The top 20% rate only bites at the highest income band — an average earner pays less.

Foreign pensions and investments

Foreign pension: Exempt — treated as foreign-source passive income and not taxed in Georgia for a resident. Foreign capital gains and dividends: Exempt when genuinely foreign-source; for individuals, gains on listed securities and crypto are 0%, and only dividends from Georgian companies bear 5% WHT. These outcomes can be overridden by a double-tax treaty, which decides whether the source country or Georgia taxes each stream — a key reason retirees should map their specific income against the relevant treaty.

The Small Business Status (1% turnover) regime

Special regimes have eligibility tests, time limits and sunset dates that change frequently. Treat the summary above as a starting point and verify the current terms with Georgia's tax authority before relying on it.

US citizens and social security in Georgia

US-citizen-abroad angle for Georgia. Treaty status per the IRS list; totalization per the SSA list, 2026.
Question	Georgia
US income tax treaty?	No
US social-security totalization agreement?	No
Tax basis for residents	Territorial
Top personal income tax	20%

There is no US tax treaty with Georgia, so US citizens rely on the Foreign Tax Credit (and the Foreign Earned Income Exclusion) under US domestic law to soften double taxation. With no totalization agreement, you can be exposed to social-security-type charges in both the US and Georgia. See our guides on FEIE vs the Foreign Tax Credit and totalization agreements.

Countries with a similar expat-tax profile to Georgia

Georgia and its nearest peers by expat-friendliness. Source: PwC Worldwide Tax Summaries, 2026.
Country	Tax basis	Top income tax	Special regime
Georgia (this country)	Territorial	20%	Small Business Status (1% turnover)
Singapore	Territorial	24%	None
Hong Kong	Territorial	17%	None
Monaco	Territorial	0% (no personal income tax)	None
Panama	Territorial	25%	Pensionado retiree visa (not a tax regime)
Costa Rica	Territorial	25%	Pensionado / Rentista visas (not a tax regime)

Frequently asked questions

When do you become a tax resident of Georgia?

183 or more days in Georgia within any rolling 12-month period. The headline trigger is 183 days. Once resident, Georgia taxes you on local-source income only (foreign income is generally outside scope). This is general information for 2026, not tax advice — verify with the official authority.

How does Georgia tax a foreign pension?

Exempt — treated as foreign-source passive income and not taxed in Georgia for a resident. Tax treaties can reassign who taxes a pension, so the outcome depends on your nationality and the source country. Confirm with a cross-border adviser before relying on this.

What is the Small Business Status (1% turnover) regime in Georgia?

An Individual Entrepreneur with Small Business Status pays 1% on gross turnover up to 500,000 GEL/year (about USD 180k), rising to 3% above the threshold. A separate Micro Business Status gives 0% under 30,000 GEL. Very popular with nomads/freelancers in 2026. It is a headline summary for 2026; conditions and sunset dates change, so verify the current rules with Georgia's tax authority.

Is Georgia good for US citizens or retirees?

Georgia does not have a US income tax treaty and does not have a US social-security totalization agreement. Without a totalization agreement, you can owe social-security-type contributions in both the US and here. US citizens are taxed on worldwide income wherever they live, but the Foreign Earned Income Exclusion and Foreign Tax Credit usually prevent double income tax. Not tax advice.

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Sources & accuracy

Profile for Georgia compiled from its primary source, cross-checked with PwC Worldwide Tax Summaries, the OECD, the IRS US-treaty list and the SSA totalization list. Treaty status is nuanced: there is no modern US-Georgia income tax treaty. The IRS list still shows the inherited 1973 US-USSR treaty, but Georgia does not honour it, so practical relief is nil. No US totalization agreement. Standard flat PIT is 20%; the 1% IE regime is the real draw. Data as of June 2026 (2026 position). This page is general information, not tax advice — tax residency and special regimes are fact-specific and change often, so verify with Georgia's official tax authority and a qualified cross-border adviser before acting. See our methodology and disclaimer.

Last updated: 2026-06-21