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 the process for IT specialists Georgia residency.

What’s Changing?

Under the new regulations, IT specialists Georgia residency can be obtained through a simplified procedure. This permit is initially for 3 years, with a possible extension up to 12 years. This unprecedented step underscores Georgia’s aspiration to become a regional IT hub. It also aims to attract skilled professionals from around the globe.

Why Is This Important?

This change offers numerous advantages for IT professionals:

• Simplified Procedures: It will reduce bureaucracy and accelerate the residence permit acquisition process.
• Long-Term Perspective: A 3-year initial permit and its potential 12-year extension offer stability. This benefits those planning long-term development in Georgia.
• New Opportunities: Georgia’s technology sector is rapidly expanding. Tbilisi is fast becoming a startup hub, creating many career opportunities.

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Tax Benefits in the IT Sector

Beyond the simplified residence permit process, Georgia offers significant tax incentives for IT specialists and companies. These benefits make the country even more attractive:

1. International Company Status

The Georgian government has introduced the “International Company” status. IT and maritime service companies can benefit from it. Companies with this status enjoy the following advantages:

• Profit Tax: Instead of 15%, it’s only 5%.
• Income Tax (on employee salaries): Instead of 20%, it’s 5%.
• Dividend Tax: It does not incur taxation at the source of payment.
• Property Tax: You are exempt from property tax (excluding land) if you use the property for permitted activities.
• Reduced Taxable Profit: You can reduce taxable profit by salaries paid to Georgian citizen employees. You can also reduce it by costs of research, design, and experimental-constructive services.

Important: To obtain International Company status, a company must meet certain conditions. These include having at least 2 years of experience in permitted activities (e.g., software development, computer games, computer programming, and other information technologies).

For more information about International Company status check our blog post here.

2. Virtual Zone Status

Individual and legal entities in the IT sector can obtain “Virtual Zone Person” status. This allows them to benefit from significant tax incentives. This applies if they supply their IT services/products to non-resident customers outside of Georgia.

The advantages of this status are:

• Profit Tax: The distribution of profits from a Virtual Zone Person’s IT supply outside Georgia is not taxed.
• Value Added Tax (VAT): Supplies made outside of Georgia are not subject to VAT.

Important: To obtain Virtual Zone status, the company must be registered in Georgia. Its main activity must also be in the IT sector.

For more information about Virtual Zone status check our blog post here.

3. Small Business Status (for Freelancers)

If you are an individual IT specialist (freelancer), you can benefit from Small Business status. This applies if your annual turnover does not exceed 500,000 GEL. In this case, you tax your income at a rate of only 1%, instead of the standard 20% (if you are not a VAT payer).

For more information about Small Business status check our blog post here.

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Why Georgia?

Georgia is not only distinguished by its developing IT sector but also offers:

• A Friendly Environment: Georgian hospitality is renowned worldwide.
• Favorable Tax System: Low taxes are particularly attractive for freelancers and small businesses.
• Affordable Cost of Living: Compared to Western countries, the cost of living in Georgia is significantly lower.
• Rich Culture and History: Georgia boasts stunning nature, ancient history, and a unique culture.
• Strategic Location: Georgia serves as a bridge between Europe and Asia.

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If you’re an IT specialist looking for new challenges, career advancement, and a better quality of life, Georgia is the ideal place for you. Don’t miss out on this unique opportunity for IT specialists Georgia residency!

For more details about new IT Residency Permit in Georgia refer to the Georgian Law “On the Legal Status of Aliens and Stateless Persons”: https://www.matsne.gov.ge/ka/document/view/2278806?publication=20

Do you have any questions or want to learn more about Georgia’s tax benefits amd IT Residency Permit in Georgia? Contact and let us know.

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 of digital asset operators with the National Bank and their regulation in terms of prevention of money laundering and financing of terrorism. In connection with this, amendments were made to the Organic Law on the National Bank of Georgia, which came into effect on January 1, 2023. Regulation is based on the recommendations of the Financial Action Task Force, FATF. Also, the experience of the United States of America, EU member states and Singapore was taken into account.

Definition

Let’s get acquainted with the amendment to the law of the National Bank, according to which it was determined:

1) Digital (crypto) asset – a digital expression of value, which is interchangeable and not unique, is the subject of transfer or trade in digital form and is used to make investments and/or payments. A digital asset does not include a digital representation of cash, securities or other financial instruments;

2) Convertible digital (crypto) asset – a digital asset that has an equivalent value in the market in national or foreign currency, in another digital asset and/or financial instrument, in which it can be exchanged;

3) Digital (crypto) asset service – exchange of a convertible digital asset (including through a self-service kiosk) in national or foreign currency, another digital asset or financial instrument, transfer and/or storage/administration of a convertible digital asset or an instrument necessary for its use, which allows for control over a digital asset, management of a portfolio consisting of convertible digital assets (except collective portfolio management) and/or administration of a trading platform for convertible digital assets and/or lending of such digital asset and/or initial offering and/or initial offering services;

4) Digital (crypto) asset service provider – an entity who provides digital asset services for the benefit of another entity.

Regulation

Let’s start by saying that according to the law the digital (crypto) asset is not a legal tender in Georgia.  The National Bank has been granted full authority to supervise the activities of the digital (crypto) asset service provider. The National Bank is authorized to:

a) In accordance with the legislation of Georgia on the prevention of money laundering and financing of terrorism, the entity subject to supervision shall request and receive information on the sources of capital of the subject subject to supervision, ownership structure, direct owners and beneficial owners of significant shares (including the origin of property and/or funds) );

b) In case of violation of the legislation of Georgia on the prevention of money laundering and financing of terrorism, the entity subject to supervision should stop or limit certain operations, prohibit the distribution of profits, accrual and distribution of dividends, increase wages, issue bonuses and other similar compensation, impose a monetary fine, cancel registration. , authorization, recognition and revocation of license;

c) in case of violation of the legislation of Georgia on the prevention of money laundering and financing of terrorism, suspend the administrator of the entity subject to supervision from the right to sign, impose a monetary fine and demand his dismissal;

d) to provide the entity subject to supervision in accordance with the legislation of Georgia on the prevention of money laundering and terrorist financing, the list of entities whose activities contain or may contain the risk of money laundering or financing of terrorism;

e) In case of non-submission or incomplete submission of the requested information within the defined period, impose a sanction on the entity subject to supervision in accordance with the Georgian legislation on the prevention of money laundering and terrorism financing.

In order to prevent money laundering and financing of terrorism and fight against them, the National Bank supervises the activity of the entity subject to supervision based on a risk-based approach. Information about the sanctions imposed by the National Bank is published on the official website of the National Bank according to the procedure established by the National Bank.

Supervision

1) The National Bank is authorized to supervise the activities of the digital (crypto) asset service provider. Supervision provides for the registration and deregistration of the digital (crypto) asset service provider, the establishment of suitability criteria for the administrators of the digital (crypto) asset service provider, inspection and regulation in order to facilitate the prevention of money laundering and terrorist financing, the determination of information accompanying the transfer of the digital (crypto) asset, the issuance of written instructions, the imposition of additional requirements, restrictions and sanctions .

2) The digital (crypto) asset service provider is obliged to register with the National Bank and meet the requirements established by the National Bank. The rules of registration, cancellation of registration and regulation of the digital (crypto) asset service provider in the National Bank are established by the normative act of the National Bank.

3) It is not allowed to provide digital (crypto) asset services by a an entity who is not a digital (crypto) asset service provider registered by the National Bank or a representative of the financial sector, who is authorized to provide digital (crypto) asset services by the activity regulatory legislation.

4) The digital (crypto) asset service provider is prohibited from providing digital (crypto) asset services, supporting activities necessary for the provision of this service, and performing activities other than the exchange of its own digital (crypto) asset.

5) The National Bank is authorized to the digital (crypto) asset service provider and the representative of the financial sector, who has been granted the authority to provide digital (crypto) asset services by the activity regulatory legislation, to stop or limit the implementation of certain types of activities/operations (including, depending on the types of digital (crypto) assets), as well as other digital (crypto) assets Business relationships with service providers that pose increased risks related to money laundering and terrorist financing and/or the risk of evading international financial sanctions, hinder the traceability and/or supervision of the transactions carried out.

6) The National Bank is authorized to impose a sanction (including a monetary fine) on the digital (crypto) asset service provider and the provider’s administrator for violation of this law and the legal acts of the National Bank in the manner determined by it. The amount of the monetary fine will be sent to the state budget of Georgia.

Conclusion

The amendments included in the Organic Law on the National Bank of Georgia entered into force on January 1, 2023, but the National Bank of Georgia has until July 1, 2023 to introduce the all relevant rules for crypto regulation. Entities that carry out activities related to digital assets must register with the National Bank within 90 days of the implementation of the mentioned rule, because otherwise, their activities will be considered illegal business activities.

For more information or/and questions about the regulation of crypto assets in Georgia please contact us, we are always ready to help you.

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 or a custody/guardianship authority.

3. An employment agreement may be oral or written, fixed-term, or open-ended.

4. An employment agreement shall be concluded in writing if labour relations last longer than 1 month.

5. Except when the duration of an employment agreement is 1 year or longer, an employment agreement shall only be concluded for a fixed term if one of the following circumstances are present:

a. a specific amount of work is to be performed;
b. seasonal work is to be performed;
c. the amount of work has temporarily increased;
d. an employee being temporarily suspended from work is being replaced;
e. other objective circumstances.

6. If the duration of an employment agreement is more than 30 months an open-ended labour agreement shall be deemed to have been concluded.

7. A provision in an individual employment agreement concluded with an employee that contravenes Labour Code of Georgia a collective agreement with the same employee shall be void, except where the individual labour agreement improves the conditions of the employee.

2. WORKING TIME

1. Standard working time shall not exceed 40 hours a week.

2. The duration of uninterrupted rest between working days (or shifts) shall not be less than 12 hours.

3. Where the working day is longer than 6 hours, an employee shall be entitled to a break. The duration of a break shall be determined by agreement between the parties. Where the working day is no longer than 6 hours, the duration of a break shall be at least 60 minutes.

4. Employees who are breastfeeding infants under the age of 12 months may request an additional break of at least 1 hour a day. A break for breastfeeding shall be included in working time and shall be paid.

5. In addition to the 12 hours daily rest period, employers shall ensure that, per each seven-day period, every employee is entitled to a minimum uninterrupted rest period of 24 hours. By agreement between the parties, the employee may enjoy a rest period of 24 hours twice in a row within not more than 14 days.

6. The duration of working time for minors from the age of 16 to 18 shall not exceed 36 hours per week, nor 6 hours per working day.

7. The duration of working time for minors from the age of 14 to 16 shall not exceed 24 hours per week, nor 4 hours per working day.

8. A legal representative or supporter of a person with a disability may, in addition, to rest days, enjoy another paid rest day once a month, or agree on working time other than that provided for by the internal labour regulations.

9. Employers shall, in writing and/or electronically, keep a record of the hours worked by employees in the working day and shall make available to the employee the monthly records of the working time (hours worked). Employers shall store the records of working time (hours worked) for 1 year.

3. TRIAL PERIOD & INTERNSHIP

1. An employment agreement with a person may be concluded only once for a trial period of no more than 6 months. An agreement for a trial period shall be concluded only in writing.

2. The work performed during a trial period shall be paid for.

3. An employer may, at any time during the trial period the employment agreement with the employee, or terminate the employment agreement for a trial period.

4. An intern is a natural person who performs for an employer’s particular work, whether paid or not, in order to upgrade his/her qualifications and to gain professional knowledge, skills, or practical experience.

5. An employer shall not use an intern’s labour in order to avoid entering into an employment agreement. An intern shall not replace an employee. An employer shall not have the right to hire an intern to replace an employee with whom labour relations were suspended and/or terminated.

6. The duration of an unpaid internship shall not exceed 6 months, and the duration of paid internship shall not exceed 1 year. A person may do an unpaid internship with the same employer only once.

7. An internship agreement shall be concluded only in writing. Such agreement shall describe in detail the work to be performed by an intern.

4. VACATION LEAVE

1. An employee has the right to take a paid vacation for at least 24 working days a year, and unpaid vacation of at least 15 calendar days per year.

2. The employee has the right to request vacation after 11 months from the start of work. However, with the consent of the employer, vacation may be granted for up to 11 months.

3. From the second year of work, the employee can be given vacation at any time during the working year.

4. The employee can use the vacation in part or in whole (depending on the agreement between the employer and the employee).

5. The employer can determine the order of granting paid vacation to the employee during the year.

6. Not considered as a vacation: a) period of temporary incapacity for work; B) leave due to pregnancy, childbirth, and childcare; C) Additional leave for child care.

7. In case of temporary incapacity for work during paid vacation, compensation for temporary incapacity for work is issued for the entire period of temporary incapacity for work. In this case, the vacation days will be transferred to the number of days indicated in the hospital sheet (bulletin).

8. When taking an unpaid vacation, the employee is obliged to notify the employer 2 weeks in advance about it.

9. If the payment of paid leave vacation has a negative impact on the normal conduct of work, with the consent of the employee it is possible to postpone the vacation for the next year.

10. It is forbidden to transfer paid vacation to the next 2 consecutive years.

11. In case of termination of the employment contract at the initiative of the employer, the employer is obliged to compensate the employee for unused vacation in proportion to the employment relationship.

5. OVERTIME WORK

1. Overtime work is work performed by an employee by agreement between the parties for a period of time longer than the standard working time (40 hours per week).

2. Working on holidays is considered overtime work.

3. Holidays shall be: January 1, 2, 7, 19; March 3, 8; April 9; Easter days: Friday, Saturday, Sunday, Monday; May 9, 12, 26; August 28; October 14; November 23.

4. The total overtime work performed by minors shall not exceed 2 hours per working day and 4 hours per working week.

5. Overtime work shall be paid for at an increased hourly rate of remuneration. The amount of the said payment shall be determined by agreement between the parties. Overtime work shall be paid for together with monthly remuneration payable after the performance of overtime work.

6. The parties may agree to grant an additional proportional rest period to an employee to compensate for overtime work. An employee shall be granted an additional rest period not later than 4 weeks after the work has been completed.

7. An employer shall notify an employee of overtime work to be performed 1 week prior to such work.

6. MATERNITY & PARENTAL LEAVE

1. An employee shall, upon her request, be granted a paid maternity leave of 126 calendar days, and in the case of complications during childbirth or the birth of twins, maternity leave of 143 calendar days.

2. The employee has the right to distribute the leave days between pregnancy and postnatal periods.

3. An employee shall, upon his/her request, be granted parental leave of 604 calendar days, and in the case of complications during childbirth or the birth of twins, parental leave of 587 calendar days. 57 calendar days of the leave shall be paid.

4. Maternity leave (without complications, as a standard rule) is reimbursed for a total of 183 calendar days.

5. The father can also take leave for childcare (on the days when the mother did not use the leave).

6. When taking a period of parental leave, an employee shall notify the employer thereof 2 weeks prior to taking the leave. The employee shall use the paid part of maternity leave and parental leave in sequence, for 183 or 200 calendar days, respectively.

7. The employee can request in full or in part 2 to 12 weeks of unpaid leave per year until the child is 5 years old.

7. INCAPACITY FOR WORK

1. An employee who is unable to appear for work due to illness is obliged to immediately notify the authorized person by e-mail or other means:

a. the reason for non-appearance;
b. Estimated period of absence from work;
c. type of illness;
d. work that must be performed in his absence.

2. The employee is obliged to submit a sick sheet (bulletin) with a request for reimbursement upon arrival at work, within 5 working days after closing the sick sheet (bulletin), otherwise, the missed days will not be reimbursed and absence from work during this period will be considered unreasonably.

3. Temporary incapacity for work is remunerated if the period of incapacity for work is not more than 40 calendar days in a row and the total period of 6 months is up to 60 calendar days (after that the employer may not reimburse the period of incapacity for work or terminate the employment).

4. The employer is entitled to dismiss the employee if the period of incapacity for work exceeds 40 consecutive calendar days or during the total period of 6 months it exceeds 60 calendar days (in this case the employee must have used paid and unpaid vacation).

5. The amount of temporary incapacity for work is calculated according to the monthly salary.

8. INTERNAL REGULATIONS

1. An employment agreement may determine the internal labour regulations to be part of the employment agreement. In this case, an employer shall make the internal labour regulations (if any) available to a person for reading before concluding an employment agreement. An employer shall make changes to the internal labour regulations available to an employee for reading within 14 days of making such changes.

2. Internal labour regulations shall constitute a written document that may determine:

a) the duration of a working week, the start and end of a working day, and the duration of shifts in the case of shift work;
b) the duration of breaks;
c) the time, place, and procedure for remuneration;
d) the duration of paid leave and the procedure for granting it;
e) the duration of unpaid leave and the procedure for granting it;
f) the rules for observing employment conditions;
g) the types of incentives and liabilities and the procedure for their application;
h) the procedures for reviewing applications/complaints.

3. Based on work specificities, an employer may establish special procedures under internal labour regulations.

4. An employer shall take measures to ensure compliance with the principle of equal treatment between employees at an institution and shall include anti-discrimination provisions in the internal labour regulations and other documents of the institution, and ensure their observance.

5. A provision of internal labour regulations that contravenes Georgian Labour Law, an individual employment agreement, or a collective agreement, shall be void.

9. CONCLUSION

In this article, we discussed the significant main topics of the Labour Code Of Georgia.

You can download our brochure about this article here.

1. Introduction

The documents issued or caused to be issued by the authorities of foreign countries for use in the territory of Georgia needs to be certified, either by having an apostille affixed to it, or legalized.

2. Apostille

An Apostille is a French word meaning certification. It is simply a specialized certificate attached to the original document to verify it is legitimate and authentic. Each country will designate that authority (one or more) empowered to issue the Apostille. Typically and depending on each country it may be the dean of the Public Notaries, the Foreign Affairs Department, Justice Department, etc. In the official website of the Convention all competent authorities in each and every country are listed.

The Apostille does not certify the content of the document but its origin, that is, the authenticity of the signature and stamp of the authority, as well as its capacity to issue it within the legal system of such country.

Apostilles are available in countries, which signed the 1961 Hague Convention Abolishing the Requirement of Legalization of Foreign Public Documents, popularly known as The Hague Convention. The Hague Convention provides for the simplified certification of public (including notarized) documents to be used in countries and territories that are the members of the convention.

The Apostille Convention applies only if both the country of origin of the document and the one in which it will be used are signatory parts.

There are currently 121 countries that are incorporated into the Convention and this number is growing almost every year. The list of member countries as well as any restrictions arising from objections of some members to the accession of others, can be found on the official website of the Convention (www.hcch.net). Georgia is the member of Hague Convention from 2007. 

Apostilles are usually issued on the same day they are requested (if requested in person at the issuing office) and the price varies by country and the type of document to be apostilled, although they rarely cost over 70 $.

Once a document is certified with an apostille, it is acceptable for use in Georgia.

3. Legalization

In countries that are not the member to the Hague Convention documents must undergo a more involved process known as authentication and legalization of documents. You will not be able to use your documents in Georgia without first getting them legalized.

3.1. Authentication

Document legalization procedure can be divided into two stages: first stage is the internal authentication procedure performed by the competent authorities of document issuing country and second – the authentication procedure performed by the consular officer of the country of destination. For example, in order to use in Georgia a document issued in Canada some procedures of authentication should be performed by competent authorities of Canada (internal procedures) and at final stage the document should be presented to the Consular office of Georgia in Canada for the authentication (Consular legalization).

Internal legalization procedures vary by countries and depend on the legislation of a particular country. The process may be one or multi step, which means that the document should be presented to one or several state authorities in order to complete internal legislation procedures. Authentication usually begins with the relevant party signing a document and having it notarized. Then, relevant government agency examine the notary acknowledgement, and finally certify the document.

3.2. Legalization

Once a document is authenticated, it must be certified by the foreign jurisdiction to be valid there. This process, called legalization, usually occurs at the country’s embassy or consulate, and can be considered the final step in the authentication process.

Each country also has its own standards of proof. Once the documents have already undergone and internal legalization procedures in a respective foreign country are finished the documents must be legalized by Georgian Consulate. Consular legalization are provided based on an application of any interested person, within 10 working days of an application being filed.

The applicant may receive the service by visiting the Consulate in person or by post;

A list of documents to be submitted:

• Submit online application and upload all the documents on the official website: https://www.geoconsul.gov.ge/ka/register/visit
• Printed and signed application form;
• Document to be legalized;
• Document certifying the applicant’s identity (passport or ID card);
• In case of applying for legalization by proxy – a proxy form and an ID card of a person acting as proxy;
• If you are in another country of which you are not a citizen, then it is necessary for legalization to attach a document proving your legal stay in that country (eg visa, residence permit, etc.) together with the consular fee payment receipt.

The applicant may be denied legalization if:

• Only translation of a document to be legalized is submitted;
• Documents or acts submitted are not subject to legalization;
• Document submitted for legalization is not complete;
• Document submitted for legalization requires translation;
• Stamp or signature in a document submitted for legalization is either absent or does not conform to the sample preserved in the register;
• Document or act submitted for legalization is not issued by an authorized body of the consulate in question;
• Documents required for receiving the service were not submitted.

The service fee for the legalization of each document: 15 US dollars or its equivalent amount in the currency of the host country.

Legalization and authentication can be very time-consuming processes and brings its own set of requirements. Before you submit documents for authentication and legalization it is important to consider the following:

• What are the fees involved?
• What form of payment does the agencies accept?
• Will courier service be required? At what cost?
• What are the expected turnaround times?
• Familiarize yourself with the  current local jurisdictional requirements;
• As you will need to make schedules with government agency and embassy plan ahead and anticipate delays;
• Have direct contact with the relevant Georgian consulate (their contact information is given on the official website here) and clarify  their requirements in advance.

4. Neither apostille nor legalization

Georgia is also the member country of Minsk Convention on Legal Assistance and Legal Relations in Civil, Family and Criminal Matters was signed in 1993. According to Minsk Convention, for member country citizens and persons with the residence permit, only the notarized document is sufficient to be submitted and valid to another member country, thus avoiding the apostille and legalization procedures. In order to avoid the the apostille and legalization procedures it is necessary the Minsk Convention member country to be the member of Hague Convention as well.

Member countries of the Minsk Convention are:

• Republic of Armenia
• Republic of Azerbaijan
• Republic of Belarus
• Republic of Kazakhstan
• Kyrgyz Republic
• Republic of Moldova
• Russian Federation
• Republic of Tajikistan
• Turkmenistan
• Ukraine
• Republic of Uzbekistan

5. Conclusion

Whether the document is subject to Legalization or Apostille certification or is exempt from any requirement of authentication see the table below or on the official website of the Georgian Consulate here.

#	Countries	Verification procedures
1	Islamic Republic of Afganistan	Legalization
2	Republic of Albania	Apostille
3	People's Democratic Republic of Algeria	Legalization
4	Principality of Andorra	Apostille
5	Republic of Angola	Legalization
6	Antigua and Barbuda	Apostille
7	Argentine Republic	Apostille
8	Republic of Armenia	Does not required verification
9	Commonwealth of Australia	Apostille
10	Republic of Austria	Apostille
11	Republic of Azerbaijan	Does not required verification
12	Commonwealth of Bahamas	Apostille
13	Kingdom of Bahrain	Apostille
14	People's Republic of Bangladesh	Legalization
15	Barbados	Apostille
16	Republic of Belarus	Does not required verification
17	Kingdom of Belgium	Apostille
18	Belize	Apostille
19	Republic of Benin	Legalization
20	Kingdom of Bhutan	Legalization
21	Burkina Faso	Legalization
22	Plurinational State of Bolivia	Apostille
23	Bosnia and Herzegovina	Apostille
24	Republic of Botswana	Apostille
25	Federative Republic of Brazil	Apostille
26	Brunei Darussalam	Apostille
27	Republic of Bulgaria	Apostille
28	Republic of Burundi	Apostille
29	Kingdom of Cambodia	Legalization
30	Republic of Cameroon	Legalization
31	Canada	Legalization
32	Republic of Cape Verde	Apostille
33	Central African Republic	Legalization
34	Republic of Chad	Legalization
35	Republic of Chile	Apostille
36	People's Republic of China	Legalization (Apostille Convention applies to the Special Administrative Regions of Hong Kong and Macao only)
37	Republic of Colombia	Apostille
38	Union of Comoros	Legalization
39	Republic of Costa Rica	Apostille
40	Republic of Cote d'Ivoire	Legalization
41	Republic of the Congo	Legalization
42	Democratic Republic of the Congo	Legalization
43	Republic of Croatia	Apostille
44	Republic of Cuba	Legalization
45	Republic of Cyprus	Apostille
46	Czech Republic	Apostille
47	Kingdom of Denmark	Apostille
48	Republic of Djibouti	Legalization
49	Commonwealth of Dominica	Apostille
50	Dominican Republic	Apostille
51	Republic of Ecuador	Apostille
52	Arab Republic of Egypt	Legalization
53	Republic of El Salvador	Apostille
54	Republic of Equatorial Guinea	Legalization
55	State of Eritrea	Legalization
56	Republic of Estonia	Apostille
57	Federal Democratic Republic of Ethiopia	Legalization
58	Republic of the Fiji Islands	Apostille
59	Republic of Finland	Apostille
60	Republic of France	Apostille
61	Republic of Gabon	Legalization
62	Republic of Gambia	Legalization
63	Federal Republic of Germany	Apostille
64	Republic of Ghana	Legalization
65	Grenada	Apostille
66	Republic of Guatemala	Apostille
67	Republic of Guinea	Legalization
68	Republic of Guinea-Bissau	Legalization
69	Co-operative Republic of Guyana	Legalization
70	Republic of Haiti	Legalization
71	Hellenic Republic	Apostille
72	Republic of Honduras	Apostille
73	Hungary	Apostille
74	Republic of Iceland	Apostille
75	Republic of India	Apostille
76	Republic of Indonesia	Legalization
77	Islamic Republic of Iran	Legalization
78	Republic of Iraq	Legalization
79	Ireland	Apostille
80	State of Israel	Apostille
81	Italian Republic	Apostille
82	Jamaica	Legalization
83	Japan	Apostille
84	Hashemite Kingdom of Jordan	Legalization
85	Republic of Kazakhstan	Does not required verification
86	Republic of Kenya	Legalization
87	Republic of Kiribati	Legalization
88	Democratic People's Republic of Korea	Legalization
89	Republic of Korea	Apostille
90	State of Kuwait	Legalization
91	Kyrgyz Republic	Does not required verification
92	Lao People's Democratic Republic	Legalization
93	Republic of Latvia	Apostille
94	Lebanese Republic	Legalization
95	Kingdom of Lesotho	Apostille
96	Republic of Liberia	Apostille
97	Great Socialist People's Libyan Arab Jamahiriya	Legalization
98	Principality of Liechtenstein	Apostille
99	Republic of Lithuania	Apostille
100	Grand Duchy of Luxembourg	Apostille
101	Republic of Madagascar	Legalization
102	Republic of Malawi	Apostille
103	Malaysia	Legalization
104	Republic of Maldives	Legalization
105	Republic of Mali	Legalization
106	Republic of Malta	Apostille
107	Republic of  the Marshall Islands	Apostille
108	Islamic Republic of Mauritania	Apostille
109	Republic of Mauritius	Apostille
110	United Mexican States	Apostille
111	Federated States of Micronesia	Legalization
112	Republic of Moldova	Does not required verification
113	Principality of Monaco	Apostille
114	Mongolia	Apostille
115	Republic of Montenegro	Apostille
116	Kingdom of Morocco	Apostille
117	Republic of Mozambique	Legalization
118	Union of Myanmar	Legalization
119	Republic of Namibia	Apostille
120	Republic of Nauru	Legalization
121	Kingdom of Nepal	Legalization
122	Kingdom of the Netherlands	Apostille
123	New Zealand	Apostille
124	Republic of Nicaragua	Apostille
125	Republic of Niger	Legalization
126	Federal Republic of Nigeria	Legalization
127	Kingdom of Norway	Apostille
128	Sultanate of Oman	Apostille
129	Islamic Republic of Pakistan	Legalization
130	Republic of Palau	Legalization
131	Republic of Panama	Apostille
132	Independent State of Papua New Guinea	Legalization
133	Republic of Paraguay	Apostille
134	Republic of Peru	Apostille
135	Republic of the Philippines	Apostille
136	Republic of Poland	Apostille
137	Portuguese Republic	Apostille
138	State of Qatar	Legalization
139	Romania	Apostille
140	Russian Federation	Does not required verification
141	Republic of Rwanda	Legalization
142	Federation of Saint Kitts and Nevis	Apostille
143	Saint Lucia	Apostille
144	Saint Vincent and the Grenadines	Apostille
145	Independent State of Samoa	Apostille
146	Republic of San Marino	Apostille
147	Democratic Republic of Sao Tome and Principe	Apostille
148	Kingdom of Saudi Arabia	Legalization
149	Republic of Senegal	Legalization
150	Republic of Serbia	Apostille
151	Republic of Seychelles	Apostille
152	Republic of Sierra Leone	Legalization
153	Republic of Singapore	Legalization
154	Slovak Republic	Apostille
155	Republic of Slovenia	Apostille
156	Solomon Islands	Legalization
157	Republic of Somalia	Legalization
158	Republic of South Africa	Apostille
159	Republic of South Sudan	Legalization
160	Kingdom of Spain	Apostille
161	Democratic Socialist Republic of Sri Lanka	Legalization
162	Republic of the Sudan	Legalization
163	Republic of Suriname	Apostille
164	Kingdom of Swaziland	Apostille
165	Kingdom of Sweden	Apostille
166	Swiss Confederation	Apostille
167	Syrian Arab Republic	Legalization
168	Republic of Tajikistan	Does not required verification
169	United Republic of Tanzania	Legalization
170	Kingdom of Thailand	Legalization
171	Democratic Republic of Timor-Leste	Legalization
172	Togolese Republic	Legalization
173	Kingdom of Tonga	Apostille
174	Republic of Trinidad and Tobago	Apostille
175	Tunisian Republic	Apostille
176	Republic of Turkey	Apostille
177	Turkmenistan	Does not required verification
178	Tuvalu	Legalization
179	The former Yugoslav Republic of Macedonia	Apostille
180	Republic of Uganda	Legalization
181	Ukraine	Does not required verification
182	United Arab Emirates	Legalization
183	United Kingdom of Great Britain and Northern Ireland	Apostille
184	United States of America	Apostille
185	Oriental Republic of Uruguay	Apostille
186	Republic of Uzbekistan	Does not required verification
187	Republic of Vanuatu	Apostille
188	Bolivarian Republic of  Venezuela	Apostille
189	Socialist Republic of Vietnam	Legalization
190	Republic of Yemen	Legalization
191	Republic of Zambia	Legalization
192	Republic of Zimbabwe	Legalization

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