Georgia (DNV)
Remotely from Georgia + Individual Entrepreneur 1% tax scheme
Launched 2020.
- Income req
- $2K/mo
- Initial validity
- 12 mo
- Renewable
- Yes
- Application fee
- $0
- Permit fee
- $0
- Processing
- 0-2 wks
- Path to PR
- 6 yr
- Path to citizenship
- 10 yr
Income requirements
- Monthly minimum (USD): $2K
- Monthly minimum (native): 2,000 USD
- Savings alternative: $24K
Bank statements or contracts USD 2,000+/mo OR USD 24K savings
USD 2,000/mo income or USD 24K savings. Visa-free entry for US/EU/UK/Canada/Australia citizens (1-year stay without any visa). 'Remotely from Georgia' is a formal program for non-visa-free nationals.
Tax treatment
- Becomes tax resident: After 183 days; Georgia uses 'high-net-worth' status as alternative non-residency in some cases
- Flat-rate regime: 1%
- Special regime: Individual Entrepreneur (Small Business Status): 1% tax on annual turnover up to GEL 500,000 (~USD 180K)
- Foreign income: Georgian tax residents are taxed only on Georgian-source income (Georgia is territorial). Foreign income is NOT taxed even for residents — uniquely favorable. Self-employed with IE Small Business Status pay 1% on turnover up to USD 180K/yr.
Georgia's territorial taxation + 1% IE scheme = one of the world's best tax setups for freelancers/consultants. US persons must still pay US worldwide tax but FEIE excludes USD 130K (2025) of foreign-earned income.
Remote work requirements
- Must work for foreign employer: Yes
- Local clients allowed: Yes
- Local employment allowed: No
- Self-employed accepted: Yes
- Salaried vs freelance: both
Family inclusion
- Spouse: Yes
- Children under 18: Yes
- Dependent adult children: No
- Parents dependent: No
Family covered via visa-free entry for qualifying nationalities; otherwise separate applications.
Path to PR & citizenship
Permanent residency
- Available: Yes
- Years required: 6
PR after 6 years uninterrupted residence (work or self-employed permits). Visa-free 1-year stays don't always count — verify with PSDA.
Citizenship
- Available: Yes
- Years required: 10
- Language test: Yes
- Language level: Conversational Georgian + history exam
Naturalization after 10 years; Georgia generally requires renunciation of prior citizenship (US persons not realistic).
Eligibility requirements
- Visa-free nationality (95+ countries including US, EU, UK, CA, AU, JP) — no DNV needed
- For others: USD 2K+/mo income + 'Remotely from Georgia' application
Disqualifiers
- Sanctioned status
- Schengen-equivalent bar
Recent changes
- 2020-08
Remotely from Georgia announced for non-visa-free nationals.
- 2024
1-year visa-free entry for 95+ nationalities remains the simplest 'DNV' in the world — no application needed.
Notes
Georgia is arguably the world's most nomad-friendly country: 1-year visa-free + 1% IE tax scheme + territorial taxation + low cost of living + safe + EU candidate (since 2024). Top recommendation for US freelancers seeking tax optimization without giving up US citizenship.
EasyPassport is a document-organization tool focused on citizenship by descent. This page is reference research, not legal or financial advice. Always verify with the official program authority.