Georgia Was a Rare Exception — A Country Where Foreigners Could Simply Arrive and Work
For years, Georgia stood apart from virtually every post-Soviet country in its approach to foreign labor. Citizens from over 90 nations could enter visa-free, stay up to 365 days, and begin earning income — employed, freelance, or as registered individual entrepreneurs — without any government-issued work authorization. The country's Individual Entrepreneur status allowed qualifying foreign nationals to pay as little as 1% tax on annual revenues up to approximately $165,000, creating what many in the digital nomad community described as one of the most accessible legal work environments in the world. Tbilisi became a recognized hub for remote workers, freelancers, and small business owners operating across borders.
The System Had a Structural Problem It Could No Longer Ignore
Beneath the open-door appeal, a significant regulatory gap had developed. While approximately 42,000 foreign nationals were officially registered to work in Georgia, government estimates placed the actual number of foreign labor migrants staying six months or longer at approximately 239,000 — a nearly sixfold discrepancy. Georgian authorities cited in parliamentary explanatory notes described this gap as producing an influx of unqualified labor that negatively affected domestic employment conditions. The state lacked legal tools to refuse employment authorizations that could harm local workers. The scale of unregistered foreign economic activity had become both a labor market and a governance problem.
Parliament Amended the Law — Then the Government Issued the Rulebook
On June 26, 2025, Georgia's Parliament adopted sweeping amendments to the Law on Labour Migration and the Law on the Legal Status of Foreigners, introducing a mandatory work permit system effective March 1, 2026. The legislative framework required a separate government decree to define precise procedures, fees, timelines, and quotas. On February 20, 2026, Prime Minister Irakli Kobakhidze signed Government Decree №70, establishing the full procedural rules. The decree enters into force on March 1, 2026.
Unanswered Questions and Compliance Uncertainty Emerged Immediately
As the implementation date approached, legal advisors and members of Georgia's expat and entrepreneurial community identified several unresolved questions. The status of fully remote workers — foreign nationals living in Georgia but working exclusively for clients or employers outside the country, with no Georgian business registration and no local economic footprint — remained legally ambiguous. Advisory firms including PB Services and ExpatHub noted that the technological and regulatory framework was expected to be finalized only by March 1, 2026 itself, leaving limited time for employers and self-employed individuals to prepare. Foreign individual entrepreneurs who had previously relied on simple online registration to access Georgia's low tax rates now fell under the new definition of "self-employed foreigner" and faced a materially different compliance path — one requiring a government application, a mandatory video interview, and a business plan submission. Some advisors flagged that dormant or low-activity individual entrepreneur registrations would face scrutiny, with tax authorities checking actual business activity and income levels. The administrative burden was described as falling particularly hard on small businesses and startups that had previously engaged foreign talent informally.
The Permit System: What Decree №70 Actually Requires
Under Decree №70, any foreign national without a permanent residence permit must first obtain a Right to Labour Activity permit from the State Employment Promotion Agency before starting any paid work, freelance activity, or business in Georgia. Employers sponsoring a foreign hire must post the vacancy on the national jobs portal at www.worknet.moh.gov.ge for at least 10 working days, demonstrating no qualified local candidate was available, before submitting a work permit application on behalf of the prospective employee. Self-employed foreigners apply independently at www.labourmigration.moh.gov.ge and must complete a mandatory video interview with the Agency. The standard processing period is 30 calendar days; an expedited track delivers a decision within 10 working days at double the fee. Fees are set at 200 GEL for standard processing and 400 GEL for expedited. Positions with a monthly salary above 15,000 GEL requiring relevant higher education are exempt from the local labor market test. Zero-quota restrictions under the decree fully block foreign nationals from working as couriers, passenger transport drivers, or tourist guides in Georgia.
The Cost of Non-Compliance Is Now Codified
Both the foreign worker and the employing company face fines of 2,000 GEL for a first offence under the Law on Labour Migration of Georgia. Penalties double on the second violation within a year and triple for subsequent offences. The Ministry of Internal Affairs and the Labour Inspection Service are authorized to conduct workplace monitoring and impose penalties. Work permit revocation can follow contract termination, departure from Georgia for more than six consecutive months, visa expiry, or a deportation order.
A Transition Window Exists — But It Is Bounded
Foreign nationals already registered in Georgia's Labour Migration system with active status as of March 1, 2026 have until January 1, 2027 to obtain the required Right to Labour Activity permit and corresponding residence documentation. Self-employed foreigners already operating businesses as of March 1, 2026 have until May 1, 2026 before enforcement mechanisms apply to them specifically under the transitional provisions of Decree №70. Those not yet registered face the full requirements immediately.
Georgia Retains Its Tax Rates but Closes the No-Questions-Asked Era
The decree formalizes a structural shift in what Georgia offers to foreign workers and entrepreneurs. The 1% Individual Entrepreneur tax regime, the visa-free access for citizens of over 90 countries, and the IT residence permit pathway remain available. What no longer exists is the ability to arrive, register online in minutes, and begin working without government oversight. Foreign nationals who rely on Georgia's favorable conditions now face a multi-step authorization process tied to residency status, business justification, and labor market compatibility. The actual impact on foreign worker flows to Georgia will become measurable through 2026 as the permit system becomes fully operational and enforcement begins.
