UK
US
Individual entrepreneur and small-business status
Georgia's small-business status is a specific regime for eligible individual entrepreneurs. It is not a general low tax rate for every expatriate, employee or company. Turnover, activity exclusions and registration conditions need checking before the headline is used in a comparison.
Income source is a separate question. Work physically performed in Georgia can be Georgian-source even where the client and receiving account are abroad. Compare turnover tax with the actual commercial activity, costs and departure-country obligations.
Country facts to keep in view
- Personal income tax
- 20%; genuine foreign-source income exemptRemote work performed in Georgia is not automatically foreign-source. Special small-business status has its own rules.
- Company tax
- 15% on qualifying distributionsGenerally a distributed-profit model, including certain deemed distributions. Financial-sector rules differ.
- Dividend tax
- 5% domestic; foreign-source generally exemptSource classification and any overseas withholding matter.
A situation worth reviewing
A consultant working from Tbilisi for overseas clients should first establish whether the activity is eligible and where the work is performed. Payment from a foreign company does not on its own turn the fee into exempt foreign-source income.
For UK assets and UK connections
A retained UK company and an individual Georgian business are separate taxpayers. Do not apply the small-business rate to UK company profits by reference to the shareholder's new home. Establish the UK departure position and examine where the company is managed and where services are performed. Document the actual arrangement before changing contracts.
For US persons
US citizenship generally keeps worldwide-income reporting in scope. Georgian registration and a low local charge do not resolve the US treatment of self-employment, foreign entities or retained accounts. The US-Georgia framework is the older US-USSR treaty, not the modern UK-US convention. Ask for coordinated advice before selecting a legal form.
Before changing an arrangement
Confirm the activity eligibility, registration and record-keeping requirements with the Revenue Service. Separately assess the 2026 labour-migration framework and its stated exclusions. Permission to enter, the right to work and small-business tax status are distinct. A low headline rate is useful only if the actual business qualifies and remains workable.
YOUR EXISTING ASSETS
How could your accounts fit?
Open the accounts you hold. These are starting points for a review, with the conditions and evidence attached to each finding.
UK accounts
UK ISA! Review / opportunity
An ISA may work without another wrapper
The UK ISA relief can remain, while Georgia applies its foreign-source-income rules independently.
Confirm the source of each investment return and nonresident contribution restrictions. The official English code consolidation is being updated, so current Georgian text must be checked before action.
Worth exploring: Review retaining the account before restructuring.
Ask a planner: Would retaining the ISA meet both current and future needs?
Sources & conditions
Checked 2026-10-19. Conditions apply; no personal eligibility decision.
General investment account! Review / opportunity
Verify source before replacing the portfolio
Georgia exempts qualifying non-Georgian-source income and gains of resident individuals.
The underlying asset and transaction must support that classification. Account location alone is insufficient; confirm current legislation and retained UK obligations before disposal.
Worth exploring: Compare keeping the portfolio with the fees of any alternative.
Ask a planner: Would the existing portfolio already qualify locally?
Sources & conditions
Checked 2026-10-19. Conditions apply; no personal eligibility decision.
Offshore investment bond! Review / opportunity
Assess whether this policy still adds value
A foreign policy may already hold foreign assets, but its local classification still needs confirmation.
Compare the policy expense and access terms with holding investments directly. Foreign-source relief is not itself evidence that the insurance wrapper creates an extra saving.
Worth exploring: Compare the existing bond with a simpler portfolio.
Ask a planner: Does the policy offer a benefit after its costs?
Sources & conditions
Checked 2026-10-19. Conditions apply; no personal eligibility decision.
UK operating business! High priority
A UK company is not Georgia small-business status
Work performed from Georgia and company management need review even where customers pay from abroad.
The small-business regime applies to eligible registered individual entrepreneurs, not automatically to UK company profits. Article 104 treats locally delivered services as Georgian-source in relevant cases.
Worth exploring: Review the operating model and eligibility before claiming a small-business rate.
Ask a planner: Am I trading personally, operating a company, or both?
Sources & conditions
Checked 2026-10-19. Conditions apply; no personal eligibility decision.
US accounts
US brokerage account! Review / opportunity
Local foreign-source relief is only one layer
A US taxpayer may still owe US investment tax even when qualifying returns are exempt in Georgia.
Check fund domicile, basis and withholding. A Georgian broker or foreign pooled fund does not by itself improve the US result and can add PFIC review.
Worth exploring: Review keeping the existing portfolio before buying local alternatives.
Ask a planner: Which investments fit both systems?
Sources & conditions
Checked 2026-10-19. Conditions apply; no personal eligibility decision.
BRING THESE QUESTIONS
Make the conversation useful.
- Does my activity qualify for Georgian small-business status and how is its source determined?
- Which of my pension and investment receipts are genuinely foreign-source after moving to Georgia?
- What would change if I moved again or returned home?
YOUR NEXT STEP
What would this mean for you?
Discuss your Georgia plans, existing assets and cross-border tax questions with an International Wealth Planner.
Sources, dates and scope
Published 2026-10-19; editorial review 2026-10-26. The country fact check date is shown beside the facts. General education from an unregulated publisher and introducer. This article does not determine suitability or provide personal financial, tax or legal advice.
Revenue Service: preferential tax regimesDividend taxLiving in GeorgiaEntry and insurance requirementsPersonal income taxCompany taxUK residence and foreign incomeUS citizens and resident aliens abroadIRS Form 8621 and PFIC reportingGeorgia MFA: entry informationState Services Development Agency: residence permitsMatsne: Law on Labour MigrationMatsne: Georgian Tax CodeRevenue Service: small-business applicationHMRC: UK-Georgia treatyIRS: Georgia treaty documentsHMRC: ISAs abroadIRS: foreign trustsFCDO: Georgia safetyGeorgia MFA: tourist health and accident insuranceFCDO: Georgia healthcareNational Bank of Georgia: service comparisonRevenue Service: electronic servicesCellfie: subscriber agreementIRS: foreign account reportingOur editorial standards