IT Residence Permit

Georgia's IT Residence Permit is a three-year residence permit introduced in 2025 for foreign technology professionals. Effective from 1 September 2025, the program targets IT employees, freelancers, remote workers, and individual entrepreneurs in the information technology sector who have at least two years of documented IT experience and earn a minimum of USD 25,000 per year. The permit is administered by the Public Service Development Agency under the Ministry of Justice, with labour activity rights coordinated through the Ministry of Labour.

• Minimum 2 years of documented professional or economic activity in IT-related fields
• Annual income of at least USD 25,000 equivalent in Georgian Lari from IT sector work
• Income must be received in at least two payments with a minimum 30-day interval (single lump-sum payments do not qualify)
• Activities must fall within approved ISCO-08 occupation codes (code 25: ICT Professionals) and NACE Rev.2 activity types covering software publishing (58.21, 58.29), computer programming and consultancy (62.01, 62.02, 62.03, 62.09), and data processing and hosting (63.1, 63.12)
• Three eligible categories: (1) labour immigrants employed in IT by a Georgian or foreign company; (2) individual entrepreneurs registered with small business status in Georgia conducting approved IT activities; (3) executives and authorised representatives of international IT companies operating in Georgia

• Passport copy (valid at least 6 months)
• 3×4 cm photograph (electronic format)
• Certificates confirming at least 2 years of IT experience (diplomas, professional certificates, employment contracts, invoices)
• Proof of annual income of at least USD 25,000 (employment certificate, bank statements, salary statements)
• Employment contract (for employees) or proof of small business registration (for entrepreneurs)
• Proof of IT sector employment or entrepreneurial registration
• Payment receipt for service fees

The permit is granted for 3 years and is renewable in 3-year increments, provided continued compliance with IT sector employment, income, and residency requirements. The maximum total cumulative duration is 12 years. After 6 years of continuous legal residence, holders may apply for permanent residency. Georgian citizenship by naturalisation becomes available after 10 years of continuous residence, subject to examinations in Georgian language, history, and law.

The permit is automatically cancelled if the holder is absent from Georgia for 183 days or more within any continuous 12-month period. An exception applies for absences due to medical treatment abroad. This requirement applies to both the primary permit holder and any sponsored family members.

Spouses and dependent children of eligible IT professionals may obtain the same IT Residence Permit. Family members are also subject to the 183-day minimum annual presence requirement.

Georgia's standard personal income tax rate of 20% applies to Georgian-sourced income. Foreign-sourced income is not taxable for non-tax-residents. IT professionals registered as individual entrepreneurs with small business status may qualify for the 1% tax regime on annual turnover up to GEL 500,000 (3% above that threshold). This preferential rate applies to business income only — rental income, capital gains, dividends, and interest remain subject to the standard 20% rate.

The application follows a two-stage process:

1. Labour activity rights: Apply to the Ministry of Labour for the right to engage in IT labour activities (Special Labour Activity Permit). This review takes up to 30 days and costs a maximum of GEL 500.
2. Residence permit:
   • Applicants outside Georgia: within 30 days of receiving labour activity rights, apply for a D1 immigration visa at a Georgian consulate abroad, then submit the residence permit application within 10 days of entering Georgia.
   • Applicants already legally present in Georgia: submit the residence permit application directly at any Public Service Hall.

Residence permit fees: GEL 300 (30-day processing), GEL 450 (20-day processing), GEL 600 (10-day processing). Residence card issuance: GEL 60–150 depending on urgency. All documents not in Georgian must be translated into Georgian. Upon registration, IT professionals must register on the migrant electronic portal.