Begin with the person, business and reason to move
Georgia can serve as a home, an operating location, an investment destination or a banking jurisdiction. These functions should be considered separately. An investor with foreign-source income, a consultant performing work from Tbilisi and a company employing a Georgian team can have very different tax and immigration outcomes.
The personal guide explains source and individual regimes; the corporate guide explains profit distributions and management. Use them together if you will own or direct a business while living here. An overseas company and foreign customer base do not eliminate the need to examine what actually happens in Georgia.
Choose a residence route before committing capital
The current short-term property route requires non-agricultural property with an assessed market value exceeding US$150, 000 equivalent in GEL. The investment route is distinct: at least US$300, 000 qualifying business investment or property worth more than US$300, 000, with different continuing conditions. A developer’s price is not the accredited valuation required for immigration.
Work and self-employment also need a 2026 labour-migration scope review. Current exceptions are material, and entry permission, a residence permit and tax residence are separate questions. Build a route for each family member rather than assuming every dependent adult qualifies.
Build the long-term plan around realistic rights
Ordinary naturalisation generally requires ten years of qualifying lawful residence and other conditions. Marriage and exceptional citizenship have distinct rules; an investment-residence permit is not a purchased passport. Renunciation/dual-nationality restrictions also deserve attention before selecting Georgia as a second-citizenship strategy.
The banking guide links deposit protection and the regulator’s bank register. The departure guide identifies the business, pension and tax records that should survive a later move. Our implementation work can connect these pieces into a plan with clear responsibilities, records and continuing reviews.
Sources & research notes8 references
Sources supporting this guide. Research draft awaiting editorial review.
- Matsne — Tax Code, English consolidation 25 June–30 September 2026; September amendment separately reconciled
- Matsne — Legal Status of Aliens and Stateless Persons, current consolidated edition
- Public Service Development Agency — residence-permit requirements, documents and service periods
- Matsne — Labour Migration Law, current consolidated edition including 2026 exceptions
- Public Service Development Agency — nationality routes and application documents
- Matsne — Organic Law on Georgian Citizenship, English version shown 7 March–26 June 2025
- Deposit Insurance Agency — coverage level per depositor per bank/microbank
- Matsne — Funded Pension Law, current edition including 16 September 2026 amendment