Georgia offers residence to people who buy property or invest in the country, on a personal income tax that is territorial rather than worldwide. Foreign-source income of a resident is exempt, while income from work performed in Georgia stays taxable, so this is a territorial base and not a tax-free one.
Sources verified 2026-07-12
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Foreign-source income of a resident is exempt from Georgian income tax, so this is a territorial base for people who earn abroad. Income from work performed in Georgia is Georgian-source and taxed at 20 percent.
For a mover who commits the higher investment amount and wants a path to permanent residence.
| Investment amount | USD 300,000 |
| To permanent residence | 5 years |
| Georgian-source income | Taxed at 20% |
Covers the alien and family members on one investment.
For a mover who buys residential or commercial property in Georgia above the value floor.
| Property value | USD 150,000 |
| Excluded asset | No agricultural land |
| Permit term | 1 year, renewable |
The permit renews one year at a time rather than converting on a fixed schedule.
These are decided by different authorities, under different rules, on different clocks. The one people get wrong is the second.
Granted by the immigration authority. Says nothing about tax.
A residence permit lets you live in Georgia. Tax residency is counted separately, and the window slides: 183 days in any continuous 12-month period, not per calendar year, so splitting a stay across two years does not reset it. Becoming resident costs little either way, because Georgia taxes residents only on Georgian-source income.
A short-term residence permit is issued to an alien who owns immovable property in Georgia, excluding agricultural land, with a market value over USD 150,000 equivalent in GEL.
Law on Aliens
An investment residence permit is issued on an investment in Georgia of at least USD 300,000 equivalent in GEL, and it converts to permanent residence after five years.
Law on Aliens
Georgia taxes resident individuals on a territorial basis, so income that does not belong to Georgian-source income is exempt from income tax.
Tax Code
Ordinary naturalisation requires ten consecutive years of lawful residence in Georgia.
Citizenship Law
A generic read against Georgia's cited thresholds. Your plan weighs all six of your inputs against every destination.
A short-term residence permit is issued to an alien who holds the property right to an immovable thing in Georgia, other than agricultural land, with a market value exceeding USD 150,000 equivalent in GEL.
Legislative Herald of Georgia
The short-term residence permit is issued to the alien, and its validity may be extended for one year each time.
Legislative Herald of Georgia
An investment residence permit is issued to an alien and family members who have made an investment in Georgia of at least USD 300,000 equivalent in GEL.
Legislative Herald of Georgia
A holder of an investment residence permit for five years may apply for a permanent residence permit.
Legislative Herald of Georgia
Income received by a resident natural person that does not belong to Georgian-source income is exempt from income tax, which places personal income tax on a territorial basis.
Legislative Herald of Georgia
Georgian-source income includes income earned from employment in Georgia and income from services delivered in Georgia, so work performed while present in Georgia is taxable.
Legislative Herald of Georgia
A natural person's taxable income is taxed at the rate of 20 percent, unless the Tax Code provides otherwise.
Legislative Herald of Georgia
Ordinary naturalisation requires ten consecutive years of lawful residence, and a Georgian citizen may hold a foreign citizenship only in exceptional cases, so prior citizenship is otherwise given up.
Legislative Herald of Georgia
Moving to Georgia is four different jobs for four different people, and the order matters more than the choice of any one of them. Here is the sequence, what each person settles, and what to hold them to in writing.
Before you sell anything, move your family, or claim to have left
This is the one whose answer can make the rest of the plan pointless, so it is worth knowing before you spend anything on the rest. A residence permit somewhere else is not the same thing as having stopped being tax-resident where you are.
Ask for it in writing. A written residence and departure-date memo, with the tax on leaving set out asset by asset, and a list of the evidence your position depends on.
Six to twelve months before you intend to move
Routes look interchangeable from outside and are not. Which one you qualify for depends on evidence you may not have gathered yet, and gathering it is often the long pole.
Ask for it in writing. A route recommendation with the eligibility tested against your documents, plus a dated checklist of what is still missing.
Only after the lawyer has frozen the list
Ordering apostilles and translations before the list is settled is the most common way to pay twice. Certified documents also expire, so starting early can be worse than starting late.
Ask for it in writing. Authenticated originals and accepted translations, tracked so you know where every document physically is.
Once your status is approved
Approval is not the same as a working life. Banking, health cover, and a tenancy each have their own requirements, and several of them want the paperwork from the earlier stages.
Ask for it in writing. A working household: identity documents, an address, cover, banking, and a calendar of what renews when.
A licence is not the same as a good engagement. These are worth asking on the first call with anyone you find, in the Vetted Directory or outside it.
OmniFlag is not a law firm or a tax adviser. Experts are retained independently and their engagement letter defines what they advise on, what they file, and what they deliver.
A note for US citizens and green-card holders. US federal tax follows US persons wherever they live. A move to Georgia does not reduce US federal tax, and OmniFlag makes no such claim.
Income from employment or services performed while present in Georgia is Georgian-source and taxed at 20 percent, so the territorial exemption does not cover work done on the ground.
Georgia allows a citizen to hold a foreign citizenship only in exceptional cases, so ordinary naturalisation after ten years means giving up the prior passport.
Government legal texts are published in Georgian first, so a mover relying on English translations should confirm current figures with a local adviser before committing funds.
Indicator, not law · OmniFlag desk research, 2026
Ordinary naturalisation requires ten consecutive years of lawful residence in Georgia up to the day of applying.
Organic Law of Georgia on Georgian Citizenship (Legislative Herald of Georgia)
As a rule no. A Georgian citizen may hold a foreign citizenship only in exceptional cases under the law, so prior citizenship is otherwise given up on naturalisation.
Organic Law of Georgia on Georgian Citizenship (Legislative Herald of Georgia)
No. Georgia is territorial, so foreign-source income of a resident is exempt, but income from work performed in Georgia is Georgian-source and taxable.
Tax Code of Georgia, Article 82 (Legislative Herald of Georgia)
Southern Europe
Passive-income and remote-work residence, a defined path to a passport, and dual citizenship kept.
Southern Europe
Residence for income earned abroad, a flat-rate tax window for new arrivals, and a defined route to a passport.
Mediterranean
Non-domiciled tax status, residency you can plan around, and permit routes for retirees, investors, and remote workers.
OmniFlag ranks Georgia against your profile alongside every other destination it covers, and returns your Report with every claim cited. Nothing in it is read by a person: a claim it cannot cite does not render.
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OmniFlag helps you research and plan. It is not a law firm or tax advisor and does not give legal or tax advice. The filings go to licensed professionals you engage, and the order matters: a cross-border tax adviser where you are leaving, then an immigration lawyer in Georgia.