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 issued by the Public Service Development Agency (PSDA) under the Ministry of Justice, while the prerequisite right to work is granted by the State Employment Support Agency through the labour-migration portal (labourmigration.moh.gov.ge).

• 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

• Completed application form (carries a unique code generated when the right to work is granted)
• Passport copy
• Proof of legal presence or residence in Georgia
• The decision granting the right to work (submission waived if verifiable electronically)
• Certificates confirming at least 2 years of IT experience
• Proof of annual income of at least USD 25,000, received in at least two payments 30 days or more apart
• 3×4 cm colour photograph (electronic format)
• Service-fee payment receipt
• Foreign documents must be apostilled or legalised and translated into Georgian

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. Right to work: Apply first to the State Employment Support Agency for the right to engage in IT labour activities, through the labour-migration portal (labourmigration.moh.gov.ge). The Agency decides within 30 calendar days under the standard procedure (10 working days expedited). Approval produces a unique code that is entered on the residence-permit application form.
2. Residence permit:
   • Applicants outside Georgia: within 30 days of receiving the right to work, 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 a Public Service Hall or House of Justice.

The IT residence permit has two official PSDA processing tiers: GEL 500 (90 calendar days) or GEL 750 (60 calendar days). The residence card is issued separately for GEL 60–150 depending on urgency. All documents not in Georgian must be translated into Georgian, and applicants must register on the migrant electronic portal.