Georgia long attracted freelancers with low taxes and simple registration. After reforms some rules tightened, but the country remains one of the most convenient for remote workers in the region. Below: what changed, how to pay taxes legally, and what life in Tbilisi looks like.

What changed in taxes

The well-known 1% small-business scheme with turnover caps was revised: reporting requirements grew, activity types and residency rules were clarified. Check current rates and limits on Georgia’s Revenue Service (RS) site and up-to-date freelancer guidance. The trend is more transparency and control — but compared with many EU countries the burden is still moderate.

Freelance and small business

Freelancers usually register as sole entrepreneurs or open an LLC. Sole status is simpler and fits people billing foreign clients to a local account. Tax depends on regime and turnover: fixed-rate options and progressive bands exist. Keep income records and file on time — otherwise fines and account freezes. Many use local accountants or nomad-focused services.

How it works in practice

Registering a business in Georgia can be done remotely in days with documents and often a local contact or agent. Then open a Georgian bank account, receive client payments, and pay tax under your chosen regime. Some freelancers still receive funds on foreign accounts (Wise, PayPal, etc.) and declare income in Georgia — align with currency and tax rules and consult a specialist if unsure.

Accounts and banks

A local GEL or USD account helps with rent, utilities, and taxes. Major banks (TBC, Bank of Georgia, Liberty) serve residents and sometimes non-residents — non-resident onboarding can be stricter. Many combine a Georgian account for daily life and a foreign one for client inflows.

Housing in Tbilisi

Rent rose with relocator demand but stays cheaper than major Western European cities. A one-bedroom in a decent area often runs $400–700/month. Popular expat areas include Vake, Saburtalo, Mtatsminda. Lease and address registration matter for banks and migration. Food and transport are moderate; internet is generally good.

Pros and cons

Pros: relatively low tax when compliant, fast business setup, affordable living, year-long visa-free or easy entry for many passports, solid digital infrastructure. Cons: rules and rates change — stay updated; informal schemes raise risk; banks tighten requirements; popular areas get pricier.

Georgia still lets many freelancers pay less than in Western Europe — but “tax freedom” now demands attention to rules and reporting. Cross-check current law and use a local accountant or lawyer when needed.