Georgia for Digital Nomads: 1% Tax, Tbilisi Costs & Remote Work Rules
Why Georgia attracts freelancers, how the 1% small business status works, and realistic monthly costs in Tbilisi.
Why Georgia stays popular
Georgia combines a low cost base, fast internet in Tbilisi, and flexible entry rules for many passports. Freelancers often explore the individual entrepreneur / small business route with a 1% turnover tax on qualifying activities — but eligibility depends on your activity code and client locations.
Remotely from Georgia
The government programme targets remote workers from selected countries. Verify whether your nationality is listed and what income proof is required before booking flights.
Costs
Tbilisi remains one of the cheapest capitals on Nomad Tax Radar. Batumi is cheaper in winter but quieter off-season. Use our Georgia country guide with the freelancer scenario if you invoice clients directly.
Tax caution
Spending 183+ days in Georgia can trigger tax residency. Structure and substance matter — speak with a local accountant before relying on the 1% regime.