Country profile
Georgia
Best : For tight budgets: low-cost company and life, 1% on turnover under small business status, with real geopolitical risk.
A Caucasus country (about 3.7 million people) between the Black Sea, Russia and Türkiye, capital Tbilisi, currency the lari. One-day company setup, a 1%-of-turnover small business status under a cap, one-year visa-free stays for many nationalities and low living costs.
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International rankings
The main public indices scoring business climate, economic freedom, corruption, peace and domestic safety. Figures copied from the official editions; a weak rank shows where to look closer.
| Index | Score | Rank |
|---|---|---|
| Doing Business 2020Banque mondiale / World BankScore 0–100, rank out of 190 economies (1 = best). | 83.7 | #7 / 190 |
| B-READY 2025Banque mondiale / World BankThree pillars scored 0–100 (regulatory framework, public services, operational efficiency). No overall rank: the World Bank publishes a quintile per pillar across 101 economies. |
| |
| Index of Economic Freedom 2026Heritage FoundationScore 0–100, rank out of 184 countries (1 = freest). | 69.6 | #35 / 184 |
| Corruption Perceptions Index 2025Transparency InternationalScore 0–100 (100 = very clean), rank out of 182 countries. | 50 | #56 / 182 |
| Global Peace Index 2026Institute for Economics & PeaceScore 1–5 (lower = more peaceful), rank out of 163 countries. | 2.066 | #94 / 163 |
| GPI 2026 — Societal Safety and SecurityInstitute for Economics & PeaceScore 1–5 (lower = safer), rank out of 163 countries (1 = safest). | 2.478 | #104 / 163 |
- Doing Business 2020 : Last published edition (data as of May 2019). The World Bank discontinued the series in 2021 after data irregularities: read it as a historical benchmark.
- B-READY 2025 : Successor to Doing Business. Sample averages: 66.3 / 54.0 / 60.0. The 2026 edition (over 160 economies) is due by end-2026.
- Index of Economic Freedom 2026 : Hong Kong has not been graded separately since 2021 (folded into China).
- Corruption Perceptions Index 2025 : Published February 2026.
- Global Peace Index 2026 : Overall rank: conflict, domestic safety and militarisation. Day-to-day safety is the next row. Malta and Hong Kong are not covered.
- GPI 2026 — Societal Safety and Security : Appendix C of the 2026 GPI: homicide, violent crime, terrorism and instability. Excludes armed conflict and militarisation. Malta and Hong Kong are not covered.
Geopolitical risk
Tax by profile
Tax and contributions actually paid on a reference case, for a newcomer who is tax resident in 2026. Where a special regime is open to them, it is applied and flagged. The score out of 10 follows from the effective rate.
Rentier
10/10
Effective rate ≈ 0%
- Foreign-source income of individuals not taxed
Georgian-source dividends and interest: 5%.
Employee
6/10
Effective rate ≈ 20%
- Flat 20% tax on salary
- 2% mandatory pension only for citizens and permanent residents
Entrepreneur
10/10
Effective rate ≈ 1%
Special regime applied : small business status
Without it : 19.25%, score 6/10
- Small business status: 1% of turnover up to GEL 500,000
Consulting is excluded from this status; through a company, expect 15% on distribution plus 5% on the dividend.
Reference cases and scoring
- Rentier: €100,000 a year from a foreign portfolio (€40,000 dividends, €20,000 interest, €40,000 gains on listed shares), no other activity.
- Employee: €60,000 gross a year paid by a local employer, single with no children. Employee contributions included, employer share excluded.
- Entrepreneur: €100,000 profit from a small local business, fully paid to the owner through the most common route (company and dividends, or sole trader).
Score = 10 minus 0.2 per point of effective rate (0% gives 10, 25% gives 5, 50% or more gives 0), rounded to the half point. Foreign withholding taxes and employer contributions are not counted.
Indicative figures as of October 2026 · Main source : rs.ge. Not tax advice.
Business: incorporating
Georgia offers a compact hub: fast registration, 0% on reinvested profit for small LLCs, and relatively open local banks. The domestic market stays small.
0% (réinvesti)
Corporate tax
$50–$3,500
Setup
USD, indicative
$800–$4,000
Per year
USD, indicative
8.5/10
Ease
Ranking
7.5/10
Banking
Ranking
9/10
CFC
Pas de CFC notable
NAPR fees are very low (~GEL 100–200 for registration). DIY stays symbolic; a foreigner package (translations, address, banking help, accounting) is closer to €2–3.5k in year one. Ongoing costs stay among the cheapest in this set if monthly bookkeeping stays simple: watch banking access and real substance if you need banks to take you seriously.
Who it fits
- Digital founders with export activity and occasional presence in Tbilisi
- Small LLC reinvesting profit within micro/small business thresholds
- Seeking a low-cost hub between EU and Asia with usable banking
The real drawbacks
- Large structure with heavy profit distributions: 20% on distribution
- Activity needing institutional EU or US branding without explanation
- Founders refusing any travel for Georgian bank KYC
Real estate: investing
8.5 %
Net yield
indicative
≈ 36 k€
30 m² studio
Tbilissi
~3%
Purchase costs
+60%
10-year prices
+35%
5-year prices
- Rental income tax : 5% / 20%
- Capital gains (personal holding) : 5% (pas d'exonération durée)
- Capital gains (via company) : IS sur PV (indicatif)
- Public debt / GDP : 36%
- Currency : GEL
Reference listings portal : MyHome.ge
Moving there: living and residence
Georgia pairs affordable Tbilisi, seaside Batumi, and an attractive tax frame for residents. Living in Georgia appeals to lean remotes, but homeschool is coded banned in our database, a hard stop for some families.
5.9/10
Liberty score
equal weights
1–20%
Income tax
0%
Inheritance
Banned
Homeschool
Residence routes
- Visa-free entry + registration (1 year): One-year stay; renewal or status change before expiry
- Work / residence permit: Renewable residence title
- Permanent residence: Permanent residence permit
Reference cities
- Tbilissi (cost low)
Lively, cheap and welcoming, with a real remote-worker community in Vake and Vera. Polluted air in winter, aggressive driving, poorly maintained old buildings, and frequent protests downtown since the political crisis of late 2024. - Batoumi (cost low)
A Black Sea resort, busy in summer and very quiet off season. Many new towers of uneven quality, the rainiest city in the country, casinos everywhere in some districts.
Small business status is tax, not a visa. Check nationality for entry rights.
All residence routes, steps and costs · Daily life: cost of living, family, FAQ
Go deeper on Georgia
The 16 reference countries
Each country fits a different profile. Pick the one that matches yours.
Indicative Liberty Stack data · Methodology · Rankings : Doing Business 2020, B-READY 2025, Index of Economic Freedom 2026, Corruption Perceptions Index 2025, Global Peace Index 2026, GPI 2026 — Societal Safety and Security.