Work Permit in Georgia for Foreigners: Right to Work, Employers, Self-Employed and Residence Rules
Georgia introduced a substantially more regulated labour migration framework in 2026. Foreign nationals who previously relied only on visa-free entry, a company registration, an employment contract or an Individual Entrepreneur registration may now need a separate right to work before carrying out paid employment or entrepreneurial activity in Georgia. The term most people search for […]
Cezary Zieniuk to Join Free IMC Webinar on the New Geography of Global Mobility
On 23 September 2026, Cezary Zieniuk, Founder of IBCCS TAX and International Tax Advisor, will join an expert panel organised by the Investment Migration Council (IMC) for a free online webinar: The New Geography of Global Mobility: Where Demand, Policy and Opportunity Are Moving. The session will examine how international mobility is changing and what […]
Property Tax in Georgia in 2026: Rates, Income Thresholds, Filing and Rules for Foreign Owners
Property tax in Georgia is an annual obligation that can apply to individuals who own real estate and certain other assets in the country. For many apartment and house owners, the most important questions are whether the GEL 40,000 family-income exemption applies, which municipal tax rate should be used, what value should be declared and […]
Accounting Entries in Georgia: Bookkeeping Examples for Georgian LLCs
Accurate bookkeeping starts with recording each business transaction in the correct accounts and in the correct period. For a Georgian LLC, those accounting entries form the underlying record from which tax filings, management reports and annual financial statements are prepared. For foreign founders, the difficulty is often not understanding whether money came in or went […]
VAT in Georgia in 2026: Registration, Rates, Returns, Invoices and New Rules
Value Added Tax (VAT) is one of the most important ongoing tax obligations for businesses operating in Georgia. The standard rate is 18%, but the practical VAT position depends on much more than the headline rate. A company needs to know when registration becomes mandatory, which transactions count toward the threshold, whether a supply is […]
SARAS Reporting in Georgia: 2025 Financial Statements and the 1 October 2026 Deadline
For Georgian companies with a calendar-year reporting period, the annual financial reporting deadline is approaching. Financial statements for the 2025 reporting period should be submitted to Georgia’s Service for Accounting, Reporting and Auditing Supervision, commonly known as SARAS, immediately once they are available and no later than 1 October 2026. The filing is more than […]
How to Start a Startup in Georgia in 2026: Company Setup, Innovative Startup Status, Tax Benefits & Funding
Georgia has developed a more structured environment for innovative businesses, technology founders and growth companies. For entrepreneurs, the opportunity is no longer limited to fast company registration or relatively straightforward operating costs. Georgia now has a formal innovation framework that can provide qualifying startups with status-based tax benefits, while local and international funding programmes continue […]
Legal Requirements for Georgian Companies: What Foreign Founders Need to Know
Georgia, the country in the Caucasus, offers a relatively straightforward environment for company registration, but incorporation is only the beginning of the legal lifecycle. Once a Georgian company starts signing contracts, hiring employees, licensing intellectual property, raising capital or operating in a regulated sector, the quality of its legal framework becomes as important as the […]
Special Trading Company Status in Georgia: Tax Benefits, Rules and Registration
Georgia offers several preferential tax regimes for specific business models. Special Trading Company Status is one of the most specialised. It is designed for companies that trade foreign goods through customs warehouses and use Georgia as part of an international re-export or distribution chain, rather than as a conventional domestic import market. The regime can […]
Legislative Changes in Labour Migration in Georgia: New Work Permit Rules for Foreign Nationals
New Labour Migration Rules in Georgia Significant amendments to Georgia’s legislation governing the employment of foreign nationals entered into force on 9 July 2026. The new rules introduce important changes to work activity permits, short-term professional activities, requirements for self-employed foreign nationals, employment quotas, reporting obligations, and supporting documentation. These changes are particularly relevant to […]