Digital nomad visa and tax rules are national (Georgia-wide) and apply identically in Gudauri; no city-specific variation exists for immigration/tax law.
Overall9/10Among the 5% easiest cities for visas
Good to know
Good to Know
- Most nomad-relevant passports (US, EU/EEA, UK, Canada, Australia, New Zealand, Japan, South Korea) get a full 365 days visa-free per entry into Georgia — no visa run needed for a full year of travel.
- Since January 1, 2026, every entrant — visa-free or not — must carry health/accident travel insurance with at least 30,000 GEL of coverage; border officers can check this alongside your passport, so buy a compliant policy before you fly rather than risk an on-the-spot markup.
- The 365-day clock resets each time you exit and re-enter, but Georgian border officers can refuse entry if they suspect you're using repeated short trips abroad purely to dodge residency rules.
- If you're Indian, don't assume the standard visa-free rule applies to you — check the Georgian e-visa/consular visa requirements specifically, as India is generally excluded from the main visa-free list.
- There's a separate, shorter 90-day rule for people who aren't citizens of the visa-free-list countries but hold a valid US, UK, Schengen, or GCC visa/residence permit — don't confuse this with the 365-day rule for citizens of those countries.
- Most nomads from visa-exempt countries never need to formally apply for the 'Remotely from Georgia' visa at all — the standard 365-day visa-free entry already covers the same length of stay, so the 'digital nomad visa' is really an optional add-on rather than a requirement.
- If you plan to stay past 183 days, get local tax advice before your clock runs out: registering as an Individual Entrepreneur with Small Business Status (1% tax) generally needs to be done before or promptly after you trigger tax residency, since the low rate isn't applied retroactively to income earned before approval.
- Sources disagree on whether the formal 'Remotely from Georgia' application track is currently active or paused/under revision — but this matters little in practice since visa-free entry covers the same year-long stay for most nationalities.
Tax Notes
- Standard Personal Income Tax Rate
- 20% flat rate on taxable income for residents and on Georgian-sourced income generally
- Social Security
- Georgia does not levy social security contributions on self-employed individuals or Individual Entrepreneurs; mandatory pension contributions (2% employer + 2% employee) apply only to employed Georgian citizens/permanent residents.
- Pre 183 Day Treatment
- Nomads present under 183 days in a 12-month period generally are not Georgian tax residents on foreign-sourced income, though this also means Georgia's double-tax treaties may not protect them from taxation in their home country during that period.
- Tax Residency Trigger
- An individual becomes a Georgian tax resident automatically after being physically present in Georgia for 183 days or more within any rolling 12-month period (Article 34, Tax Code of Georgia); no application is needed and residency status is assessed per tax period.
- VAT Registration Threshold
- GEL 100,000
Micro Business Status 0 Percent
- Turnover Cap
- GEL 30,000
- Description
- Individuals with very low turnover can register for Micro Business Status, which carries a 0% income tax rate.
High Net Worth Individual Program
- Net Worth Threshold
- GEL 3,000,000
- Or Annual Income Threshold 3 Years
- GEL 200,000
- Plus Minimum Georgian Source Income
- GEL 25,000
- Description
- HNWIs can secure Georgian tax residency without meeting the 183-day physical-presence rule, needing only an annual visit, provided they meet net-worth or income thresholds.
Small Business Status 1 Percent Regime
- Rate Above Cap
- 3% on the excess, up to a second threshold; status is revoked if the cap is exceeded for two consecutive years
- Turnover Cap For 1 Percent
- GEL 500,000
- Residency Requirement
- Neither Georgian tax residency nor citizenship is required to register as an Individual Entrepreneur or obtain SBS, though the 1% rate strictly applies only to Georgian-sourced income.
- Description
- Individual Entrepreneurs can apply for Small Business Status (SBS), taxed at 1% of gross turnover (rising to 3% on turnover above the cap), which is popular with freelancers, IT/digital-marketing workers, and consultants (though certain professions like law, audit, and medical/architectural services are excluded).
Digital Nomad Visa
- Duration
- Up to 1 year, matching the general visa-free allowance
- Who Its For
- Remote employees, freelancers, and business owners whose income comes from outside Georgia, intending to stay roughly 6 months to 1 year
- Program Name
- "Remotely from Georgia"
- Renewal Path
- Nomads wanting to stay beyond the initial ~365 days typically need to leave and re-enter to reset the visa-free clock, or transition to a residence permit (e.g. via Individual Entrepreneur / investment / work-based residency), since the nomad track itself is not described as indefinitely renewable in place.
- Application Fee
- GEL 0.00
- Processing Time
- Approximately 7-10 business days
- Application Process
- Fully online through Georgia's dedicated nomad-visa portal (no embassy visit required for the digital nomad track); if a nationality isn't visa-exempt, a standard e-Visa is used instead.
- Status Note
- Introduced in 2020; some 2023-era sources reported the formal program had been paused/under revision, while most current guides (2026) still describe it as active. Because eligible nationalities already receive 365 visa-free days, in practice very few nomads go through a formal application - most simply enter visa-free and register locally if they need tax/business status.
Documents Required
- Valid passport (typically 3-6 months validity remaining)
- Proof of remote work: employment contract, client agreements, or certificate of business incorporation
- Financial proof: bank/pay statements or savings evidence meeting the income threshold
- International health insurance covering the full stay
- Criminal background check
- Accommodation proof (rental agreement or hotel booking)
- Travel itinerary / flight booking
Income Requirement
- Monthly Income Option
- GEL 5,260
- Alternative Savings Option
- GEL 63,120
- Note
- Applicant must show either a stable monthly income of about $2,000 or total savings of about $24,000; figures are commonly quoted directly in USD by Georgian authorities and guides.
Visa Free Entry
- Country
- Georgia (applies uniformly to Gudauri as there is no region-specific entry rule)
- Stay Clock
- Per-entry, not rolling. The day of crossing the border is day one, and the 365-day allowance resets on each new entry (e.g. after a short trip to Armenia, Turkey, or Azerbaijan), though immigration officers can question or refuse entry if they see a clear pattern of border-hopping used to simulate residence.
- Baseline Rule
- Citizens of a government-approved list of roughly 94–98 countries and territories — including all EU/EEA states, the UK, USA, Canada, Australia, New Zealand, Japan, South Korea, Israel, Turkey, Ukraine, and the GCC states — may enter Georgia without a visa and stay for up to 365 days per entry. This is one of the most generous visa-free regimes in the world; most countries offering visa-free access cap it at 90 days.
- Official Source
- Ministry of Foreign Affairs of Georgia (geoconsul.gov.ge) — visa-free travel and entry rules page; underlying ordinance published via the Legislative Herald of Georgia (matsne.gov.ge).
- Remote Work Status
- Working remotely for a non-Georgian employer or foreign clients is allowed during a visa-free stay. Taking local employment with a Georgian entity requires a work permit, not just visa-free status.
- Who Is Excluded Or Different
- Indian citizens are a notable exception: they are generally not on the open visa-free list and need a Georgian visa or e-visa, unless they hold a qualifying visa/residence permit from a recognized third country (US, UK, Schengen, etc.), in which case a more limited visa-free stay may apply.
- Process For Eligible Travelers
- No advance application needed — arrive with a valid passport (or ID card for EU/EEA, UK, Switzerland, Armenia, and Turkey citizens in most cases) and get stamped in at the border. Officers can still ask questions about purpose of travel, proof of funds, accommodation, and onward travel, and can deny entry at their discretion.
- Max Stay Days For Eligible Citizens
- 365
Overstay Penalty Example
- Up To 90 Days Late
- GEL 360
- Beyond 90 Days Late
- GEL 720
- Note
- Figures reported for US citizens overstaying the 365-day allowance; unpaid fines can lead to future entry bans.
Mandatory Travel Insurance Since 2026
- Exemptions
- Diplomats, certain treaty-country nationals, and air transit passengers who do not clear passport control.
- Requirement
- All foreign nationals entering Georgia, including visa-free visitors, must hold health/accident travel insurance valid for the full duration of the stay, with minimum coverage of 30,000 GEL, established under Decree No. 602.
- In Effect Since
- 1 January 2026
- Minimum Coverage
- GEL 30,000
- Practical Note
- This is checked alongside the passport at land and air border crossings; travelers who arrive without a compliant policy risk being sold one on the spot at a markup, or facing entry difficulties.
Secondary Pathway For Non Listed Nationalities
- Period
- within any 180-day period
- Max Stay Days
- 90
- Extra Condition
- For nationals of 17 specific countries (including Afghanistan, Bangladesh, Ghana, Ethiopia, Pakistan, Nigeria, and others), the underlying visa/residence permit must be valid for at least one year from the entry date — a restriction tightened in 2025 to curb irregular migration.
- Description
- Separate from the citizenship-based list above, holders of a valid visa or residence permit from the USA, UK, a Schengen country, or a GCC country may enter Georgia visa-free even if their own nationality is not on the main list.
Visa Ease Tier
Very high
Baseline Visa Free Entry
- Max Stay Days
- 365
- Eligible Countries Approx
- 90-96, varies slightly by source
- Description
- Citizens of roughly 90-96 countries (including the US, UK, EU, Canada, Australia) can enter Georgia visa-free and remain for up to 365 days per entry, with no application, fee, or sponsor required. For most nomads this visa-free allowance functions as the de facto one-year 'digital nomad visa'.
Visa Ease Tier Rationale
Ease is driven by a 365-day visa-free stay for most nationalities requiring no application at all, an optional free/low-document 'Remotely from Georgia' path with ~10-day processing, an automatic (no-application) 183-day tax-residency rule, and an accessible 1% Small Business Status regime open even to non-residents.
AI-generated estimateData refreshed July 2026
This section has no cited sources.
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Data last updated July 2026 · Verify anything important.