10:43 - 1.07.2025

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July 1, Fineko/abc.az. Georgia will close the 1% tax scheme for individual entrepreneurs for those who do not live in the country and do not receive a special permit. The Parliament of Georgia has adopted amendments tightening the rules of employment for foreign citizens without a residence permit.

ABC.AZ informs that starting from March 1, 2026, all foreigners working in Georgia for hire or for themselves (including sole proprietors) are required to obtain a special work permit.

If there is no penalty, a fine of 2,000 lari, repeated violations will lead to a doubling and tripling of fines.

There will now be a two-step process for foreigners: first, obtaining a work permit, then obtaining a corresponding residence permit or visa. According to local lawyers, in some cases, even traveling outside Georgia for a period of more than six months may be the basis for revoking a permit.