
UAE Retirement Visa
From ~USD 2.0M
1-2 mo · 30yr to citizenship
Georgia grants a five-year investment residence permit for USD 300000 equivalent investment, with a path to longer-term status if requirements are maintained.

Program overview
Investment options
Citizenship requirements
Key benefits
Family inclusion
Tax situation
| Tax Type | Territorial Tax System |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | 20% |
| Foreign Income | Usually exempt |
| Capital Gains | Exempt |
| Dividends | Exempt |
| Wealth Tax | None |
| Inheritance Tax | None |
| Learn more |
Program details
Georgia's investment residence permit is a statutory investor route that grants a temporary residence permit for up to five years, provided the applicant meets the investment criteria in the Law on the Legal Status of Aliens and Stateless Persons.
The core qualifying threshold is USD 300K equivalent in GEL, either as an investment in Georgia (as defined under the investment promotion framework) or via ownership of immovable property in Georgia (excluding agricultural land) with a market value exceeding USD 300K equivalent in GEL. Market value must be supported by an accredited certified assessor.
For applicants investing in a business, the law also sets annual turnover evidence requirements to maintain the permit (USD 50K in year one, USD 100K in year two, and USD 120K in years three to five, each as USD equivalent in GEL). For property-based investment permits, the investor must maintain ownership of the qualifying property (or a replacement of equal or higher value).
The program does not provide Schengen access. Its real value is the right to reside in Georgia and, if desired, structure tax residence under Georgia's rules. Presence days and sourcing rules can materially change the tax outcome, so immigration planning should be coordinated with tax planning.
Interested in Georgia's Investment Residence Permit?
Our advisors can guide you through the application process and help you evaluate if this program fits your goals.
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Personal income tax rate, capital gains and dividend headline rates
PwC Worldwide Tax Summaries - Georgia (Overview)·Last checked: 13/01/26
Foreign income exemption for resident individuals
PwC Worldwide Tax Summaries - Georgia (Individual)·Last checked: 13/01/26
Treatment of gifts and inheritance as taxable income
Tax Code of Georgia (English translation)·Last checked: 13/01/26
Investment residence permit threshold (USD 300000)
Matsne - Law of Georgia on the Legal Status of Aliens·Last checked: 13/01/26
Short-term property residence permit threshold
Matsne - Law of Georgia on the Legal Status of Aliens·Last checked: 13/01/26
Expert guidance
Our advisors help you compare programs, understand citizenship timelines, and structure your investment for maximum benefit.
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