Move to Georgia: 1% Flat Tax for Entrepreneurs
Georgia offers one of the lowest tax rates in the world for small business entrepreneurs: just 1% on gross revenue up to ~$165k. With 0% tax on foreign capital gains, visa-free entry for a full year, and a cost of living under $1,000/month, it is the best-value tax relocation in the world.
Tax Environment
Georgia's Individual Entrepreneur with Small Business Status allows you to pay just 1% tax on gross revenue up to GEL 500,000 (approximately $165,000 USD per year). This is one of the simplest and lowest tax structures available anywhere. Registration takes a few days, and there is no requirement for complex accounting or deductions.
The standard personal income tax rate in Georgia is a flat 20% on worldwide income for tax residents. However, the small business status effectively replaces this for qualifying entrepreneurs. Dividends are taxed at 5%, and there are no social security contributions required from individual entrepreneurs.
Georgia does not tax capital gains from the sale of foreign assets. This includes foreign stocks, cryptocurrency, and property held outside Georgia. There is no inheritance tax, no wealth tax, and no VAT for small business status holders below the GEL 100,000 threshold.
Cost of Living
A mid-tier lifestyle in Tbilisi. Costs are lower in Batumi and other regional cities.
| Category | Monthly Cost (USD) |
|---|---|
| Rent (1-bed apartment, city) | $500 |
| Food & groceries | $300 |
| Utilities (electricity, water, internet) | $80 |
| Transport (metro, taxi, bus) | $50 |
| Total | $930 |
Visa Options
Available to most nationalities
No application required—just enter
Can register as individual entrepreneur while visa-free
Via business registration or employment
Allows banking and long-term stay
Path to permanent residency after 6 years
Income requirement: $2,000/mo
Designed for digital nomads and remote workers
Simplified application process
Estimated Annual Tax Savings
Approximate savings from relocating to Georgia with Small Business Status, based on standard tax rates in each origin country.
| Moving From | Gross Income | Tax at Home | Tax in Georgia (1%) | Annual Savings |
|---|---|---|---|---|
| Australia | $200k AUD | ~$78k | ~$2k | ~$76k/yr |
| United Kingdom | £150k GBP | ~£48k | ~£1.5k | ~£46.5k/yr |
| Canada | $200k CAD | ~$75k | ~$2k | ~$73k/yr |
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Open the calculator →Frequently Asked Questions
How does Georgia's 1% tax for entrepreneurs work?
Georgia offers an Individual Entrepreneur Small Business Status that allows you to pay just 1% tax on gross revenue up to GEL 500,000 (approximately $165,000 USD). You register as an individual entrepreneur, apply for small business status, and pay 1% on all revenue. No complex deductions or accounting required.
Does Georgia tax foreign capital gains?
No. Georgia does not tax capital gains from the sale of foreign assets. This includes foreign stocks, crypto, and property held outside of Georgia. Capital gains from Georgian assets may be subject to the standard 20% income tax rate.
Do I need a visa to live in Georgia?
Most nationalities can enter Georgia visa-free and stay for up to 365 days. You simply enter the country and can stay for a full year. For longer stays, you can apply for a residence permit through business registration or employment. The "Remotely from Georgia" program also facilitates stays for digital nomads.
How much does it cost to live in Georgia?
A mid-tier lifestyle in Tbilisi costs approximately $930 per month, covering rent ($500), food ($300), utilities ($80), and transport ($50). Total costs range from $1,100 to $2,800 depending on lifestyle and location.