Tbilisi, 20 Feb 2026 – The era of “just showing up” in Tbilisi is officially over. As of March 1, 2026, Georgia has launched a mandatory Georgia Special Labour Activity Permit that every foreign professional and entrepreneur must obtain to stay legal. This new rule is a game changer for those looking to enjoy one of the world’s most business friendly environments in Eastern Europe.
Route for Freelancers Or Small Business Owners
For people looking to start “small business” and digital nomads, the path to legal status starts with registering as an Individual Entrepreneur (IE). This remains an incredibly low-investment route, costing between $50 and $100 for registration. Under the new 2026 framework, you must secure your georgia activity permit immediately after registration to unlock your residency.
The permit requires you to show a business turnover or a valid contract. Once approved, you can apply for the “Small Business” tax status. This is the biggest draw for moving to Georgia, a flat 1% tax rate on your annual turnover. It’s an unbeatable deal for freelancers who want to maximize their take home pay while living in a high growth European hub.
The $25,000 IT “Catch” and 3-Year Residency
If you are working in the tech sector, there is a specialized new option. Georgia is now offering a dedicated IT Residence Permit that grants an immediate 3-year stay. To qualify, you must earn at least $25,000 per year and possess the georgia activity permit. This provides long-term stability that was previously difficult to secure for remote developers and tech founders.
However, the “new catch” is the sequence. You can no longer apply for residency first. The georgia work permit process is now staged: you get the activity permit, then the residence permit. If you are already in the country when your permit is approved, you have exactly 10 days to file your residency paperwork at the Justice Hall to avoid being out of status.
Avoid the 2,000 GEL Fine: 2026 Enforcement
The Georgian government is taking these 2026 labor reforms seriously. Working without a valid georgia activity permit now carries an immediate 2,000 GEL fine for both the individual and the business. If you’re a remote worker exclusively serving foreign clients, you may be exempt from the visa requirement, but you still need the activity permit if you’re operating as a local IE.
Existing residents have a grace period until January 1, 2027, to transition to the new system. For everyone else, following this new route is the only way to protect your business. By securing your permit early, you ensure your right to live, work, and enjoy the 1% tax lifestyle in the heart of the Caucasus.
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J. Maham is a specialized travel and immigration analyst with a focus on European work permits and South Asian’s mobility. With over 5 years of experience tracking global visa policy shifts, Maham provides verified, actionable insights for professionals seeking legal pathways to the EU and beyond.