Foreign Freelancers in Georgia May Need a Work Permit Starting in 2026

For several years now, Georgia has become one of the most attractive destinations for freelancers, IT specialists, and remote workers from around the world. A major reason is the country’s Individual Entrepreneur (IE) system, which allows small businesses and freelancers to operate under a 1% tax regime when working with foreign clients.

Because of this, thousands of professionals — especially software developers, designers, consultants, and other remote workers — have moved to Georgia to register as Individual Entrepreneurs. Many of them receive payments from international clients while legally paying taxes locally.

In particular, Georgia saw a large wave of relocation from Russia, Europe, and other countries, with many IT professionals choosing to open IE status here. Some live in Georgia permanently, while others eventually relocate elsewhere but keep their IE status and Georgian bank accounts active in order to continue managing their international income.

However, the introduction of new labor migration legislation in Georgia recently raised concerns within the expat and freelance communities. Many began asking whether Individual Entrepreneurs, remote workers, and company directors would now be required to obtain official work permits in order to continue operating legally in the country.

The Georgian authorities have now provided clarification.

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Georgian Ministry Confirms Work Authorization Requirement

The Ministry of Internally Displaced Persons from the Occupied Territories, Labour, Health and Social Affairs of Georgia has officially confirmed that foreign Individual Entrepreneurs and company directors will need to obtain authorization to carry out labor activity in Georgia.

This clarification was issued in response to an official request submitted by the consulting company Register in Georgia, which asked the Ministry to explain how the new labor migration law applies to foreigners working remotely or running businesses in Georgia.

The official response was delivered after more than two weeks of review.

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Rules for Individual Entrepreneurs Already Working in Georgia

According to the Ministry’s clarification, foreign Individual Entrepreneurs who are already operating from Georgia will fall under the new regulation.

Foreign entrepreneurs who, as of March 1, 2026, are already conducting business activities in Georgia — including those participating in partnerships, managing businesses, or otherwise engaged in economic activity that generates income — will become subject to the new compliance requirements starting May 1, 2026.

This means they will be required to obtain official authorization to carry out labor or entrepreneurial activity in Georgia.

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Individual Entrepreneurs Who Do Not Permanently Live in Georgia

The regulation also applies to entrepreneurs who declare income in Georgia but do not permanently reside in the country.

Beginning March 1, 2026, any Individual Entrepreneur who declares income in Georgia and pays taxes locally will be required to register through a special electronic system and obtain authorization to perform labor activity.

In other words, simply declaring income and paying taxes as an IE will no longer be sufficient — foreign entrepreneurs will also need to go through the official registration process.

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Company Founders and Directors Are Also Affected

The requirement is not limited to freelancers and sole proprietors.

Starting March 1, 2026, the obligation to obtain work authorization will also apply to founders and directors of companies registered in Georgia.

This includes individuals appointed to these roles under company statutes or employment contracts in accordance with Georgia’s Law on Entrepreneurs.

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Growing Concerns Among Expats and Remote Workers

The clarification has already sparked discussions among expats and remote professionals living in Georgia.

Many freelancers and IT specialists originally chose Georgia because of its simple tax system, relatively low cost of living, and minimal bureaucracy for remote workers. For years, the country positioned itself as a hub for digital nomads and international entrepreneurs.

Now, some members of the remote work community are worried that the new rules could make the system more complicated.

Some freelancers are concerned that without a valid work authorization, they may no longer be able to legally receive income through their Georgian Individual Entrepreneur status.

This is particularly sensitive for Russian IT specialists and programmers working for American or international companies, who rely on their Georgian IE status to receive payments and operate legally outside their home countries.

Because of the uncertainty surrounding the new requirements, some people are already discussing possible alternatives. While many are waiting for additional details about the electronic registration system and application process, others are considering relocating again — either moving further into Europe or, in some cases, returning to their home countries.