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New 2026 Georgia Work Permit Rules: Labor Immigrant or Self-Employed Work Permit

Introduction The landscape for foreign professionals and entrepreneurs in Georgia is changing. On February 20, 2026, the Georgian government issued Resolution №70, introducing a rigorous new framework for obtaining a work permit in Georgia for foreigners. Whether you are a “Labor Immigrant” looking to join a local company or a[...]

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New Migration Law Changes in Georgia: Work Permit Reform 2026

Introduction As of March 1, 2026, Georgia is introducing the most significant changes to its migration and labor framework in years. For foreign nationals seeking to work, run a business, or reside in Georgia, the legal landscape will be transformed—especially with the introduction of a mandatory work permit system[…]

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Simplified Residency Permit: New Opportunities for IT Specialists!

We're excited to share some groundbreaking news from the Georgian government, aimed at fostering the growth of the IT sector and attracting international talent. Starting September 1, 2025, amendments to the Georgian Law "On the Legal Status of Aliens and Stateless Persons" come into force. This significantly simplifies[...]

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Regulation of digital (crypto) assets in Georgia

Introduction Recently, crypto technologies have become very popular in Georgia. Until now, crypto regulation was unregulated in Georgia, which raises the risks of money laundering and terrorist financing, but from January 1, 2023, the National Bank of Georgia began regualtion of the crypto industry. Regulation includes the registration[...]

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New Instructions On Virtual Zone IT Company Taxation

Introduction According to the order of the head of the Revenue Service N33544 of December 29, 2022, the methodical instruction was approved on the taxation of virtual zone IT company in Georgia. The methodological reference explains the rules related to granting and canceling the status of virtual zone[...]

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New instructions on taxation of Free Industrial Zone Enterprise

Introduction According to the order of the head of the Revenue Service N33543 of December 29, 2022, the methodical instruction on taxation of  Free Industrial Zone Enterprise was approved. The methodical reference explains the rules of activity of the Free Industrial Zone Enterprise, including the permitted and prohibited[...]

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Short Review Of Profit Tax in Georgia

1. INTRODUCTION The profit tax rate in Georgia is - 15%. The following shall be subject to profit taxation: 1. Distributed profit; 2. Costs incurred or other payments not related to economic activity; 3. Free delivery of goods/services and/or transfer of funds; 4. Representation expenses paid in excess[...]

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Short Review Of Labour Code In Georgia

1. INTRODUCTION 1. The legal capacity of natural persons to enter into an employment agreement shall commence from the age of 16. 2. The legal capacity of minors under the age of 16 to enter into an employment agreement shall derive from the consent of their legal representative[...]

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Small Business Entrepreneur

1. Introduction In order to attract foreign investment and boost the economy chapter XII of the Tax Code of Georgia offers a special taxation regime for small business entrepreneurs, which imposes significant tax benefits. In general, according to Georgian lax legislation, the income of a natural person is[...]

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Special Trading Company

1. Introduction In order to further improve the business environment in the country, strengthen Georgia's potential as a regional hub, and increase the interest of multinational international companies, the Government of Georgia allows companies to obtain "Special Trading Company" status and benefit from corporate profit tax.  This status[...]

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