ExpatHub.GE - Georgia / Tbilisi / Batumi

29/09/2026

📢 IMPORTANT LEGISLATIVE UPDATE 📢

Georgia is removing the middle tier of the household property tax.

A Tax Code amendment passed its first hearing on September 29th, 2026, and will eliminate the 0.05-0.2% bracket that applies to households earning between 40,000 and 100,000 GEL a year. Parliament is using an accelerated procedure, and final approval is expected within the next few days.

Before the change, property tax was assessed on a household's annual worldwide income, in three brackets:
- Below 40,000 GEL: fully exempt
- 40,000-100,000 GEL: taxed at 0.05-0.2% of the market value of taxable property
- Above 100,000 GEL: taxed at 0.8-1% of the market value

The exact rate depended on the municipality where the property is located.

After the change, the middle bracket will be gone from the Tax Code. The change will apply to the current 2026 property tax obligation (November deadline), which is based on property owned throughout 2025.

If you have already filed ahead of the deadline, you may need to amend your declaration. The property tax filing form is expected to be updated to reflect the change.

If you own property in Georgia and aren't sure where you land, feel free to reach out.

28/07/2026

Georgia’s Free Industrial Zones are well‑known for offering significant tax benefits, including a 0% corporate tax. What is often misunderstood, however, are the specific conditions attached to this regime.

Our latest article explains how FIZs work, who they're suitable for, and the pitfalls to avoid.

Free Industrial Zones of Georgia offer significant tax breaks but only for the right businesses. Here's what the rules actually say.

22/07/2026

📢 IMPORTANT UPDATE 📢

The Georgian government has eased the labour migration process and work residency requirements for foreigners once again. Starting in July, newly established businesses/entities that are still subject to the new labour migration requirements can now obtain labour permits and residence permits more easily.

- Back in March, Georgia introduced a new labour permit system for foreign workers and entrepreneurs. In April, the requirements were mostly rolled back: foreign owners of Georgian companies, entrepreneurial individuals with non‑Georgian revenue sources, and foreign directors of medium‑large (Category I–III) enterprises got exempted.

- However, the rules remain in force for some, notably for directors of Category IV entities (which includes virtually all newly established companies) and Individual Entrepreneurs with local dealings.

- For these individuals, the original problem with the system had not been resolved. To activate a labour permit, you needed a work residence permit. But to get the work residence permit, your Georgian company had to show 50,000 GEL in annual turnover: something a brand‑new business obviously could not yet demonstrate.

- The government has now quietly resolved this circular dependency with a July amendment to Ordinance No. 520. Under the new rules, newly established companies (registered within the last 3 months) with no more than 3 foreign employees can obtain a work residence permit without meeting the 50,000 GEL turnover requirement. Instead, a simple company‑issued certificate confirming the number of foreign staff is sufficient. The permit is issued for 6 months, after which normal renewal conditions (including the 50,000 GEL turnover requirement) apply.

*In simple terms, a foreign national can now register a Georgian business, obtain a labour permit, and immediately apply for a work residence permit to activate it, without needing any revenue history.*

How these changes will play out in practice remains to be seen. We will continue monitoring developments closely and keep you informed.

15/07/2026

MiCA is now fully in force across the EU. For crypto businesses and individual traders, the landscape just changed significantly. Georgia offers a favourable alternative: simpler VASP registration, zero tax on individual crypto trading for tax residents, and a flexible LLC setup for those who can't or don't want to relocate.

Crypto in Georgia after MiCA is an increasingly attractive option. Here's what you need to know about going the Georgian route.

08/07/2026

Interested in Georgian real estate?

Check out our comprehensive buyers guide. Updated for 2026.

Where to buy property in Georgia (Tbilisi / Batumi), pricing, growth, yields/returns, buying rental property, & common pitfalls.

29/06/2026

Georgia's immigration law is changing on September 1st, 2026.

New student visas, tighter study permit rules, a marriage verification commission, a foreigner database, and more. Check out the article below.

Georgia's immigration law is changing on September 1st, 2026. Here's what expats need to know about the new rules.

04/06/2026

Georgia just clarified the rules on property sale taxes, and for most individual sellers, the news is good. Read our full breakdown of the May 2026 Ministry of Finance ruling in our new article linked below.

New tax rules for selling property in Georgia in 2026 are now in effect. Here's what individual sellers need to know.

20/04/2026

Article 18 Rejection - Overturned. We recently secured a positive court outcome for a client whose residence permit application had been rejected under Article 18 of the Georgian immigration law (a provision related to state security).

Following an appeal and a court hearing, the judge nullified the rejection and ordered the government to issue a new decision on the permit. The court also ordered full compensation of the client's legal and court fees.

If your residence permit has been rejected on the basis of Article 18, it is worth getting a legal opinion before accepting that outcome as final. Rejections can be challenged, and in some cases, successfully overturned.

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17/04/2026

As of today, parliament has rolled back the controversial March 1st requirements under an expedited procedure.

You no longer need a Special Labour Permit, visa, or residence permit if you are:

A remote employee of a Georgian business (no entry required)

Working for non-resident clients whose business isn't in Georgia

An owner or director of a Georgian company (some categories excluded)

Here for a short-term project, event, or service

Work residence permits also got simpler. The 50,000 GEL turnover requirement is gone. (New requirements may come via ordinance — stay tuned.)

These changes remove unnecessary barriers. Good for expats. Good for Georgia.

Georgia is rolling back labour permit requirements, exempting remote workers, foreign contractors, and company partners and directors.

26/03/2026

Georgia's popular tax regimes have quietly received a package of amendments in 2026 that every freelancer and entrepreneur in Georgia should know about. Our latest article breaks down what changed, what it means for you, and how to stay compliant.

Learn the 2026 updates to Georgia’s small business, micro business, and fixed tax regimes, including 1% tax activation and reporting rules.