Europe

Georgia Investment Residence Permit

Georgia grants a five-year investment residence permit for USD 300000 equivalent investment, with a path to longer-term status if requirements are maintained.

Investment Residence Permit flag

Program overview

Status
Active
Minimum Investment
USD 300K
Established
2019
Processing Time
1-2 months
Schengen Access
No
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Investment options

Real Estate
USD 300K
Business Investment
USD 300K

Citizenship requirements

Eligibility
No direct citizenship path

Key benefits

Resident individuals may be exempt on income that does not have a Georgian source; Georgian-source income is taxed at flat 20%

Family inclusion

Spouse
Dependent children up to age 18

Tax situation

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
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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

Find your path to permanent residency

Our advisors help you compare programs, understand citizenship timelines, and structure your investment for maximum benefit.

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