Georgia Today, citing JUST Advisors specialists, outlines the tax rates, new labor migration rules and land and property checks that foreign investors face in 2026.
According to Georgia Today, Georgia remains relatively easy to enter for foreign investors: a company can be incorporated quickly, foreign investors generally enjoy legal guarantees comparable to those of Georgian investors, and the tax system is comparatively straightforward. Specialists from JUST Advisors quoted in the article stress, however, that easy entry should not be confused with low compliance. On taxes, the article lists a corporate profit tax of 15 percent, with taxation generally linked to the distribution of profit rather than to accounting profit alone. Dividends paid by a Georgian resident company to an individual or a nonresident enterprise are generally subject to 5 percent withholding tax. Personal income tax is 20 percent and VAT is 18 percent, with mandatory VAT registration generally arising when taxable supplies exceed GEL 100,000 over any continuous 12-month period. The experts note that the main tax risk lies in classifying cross-border transactions, such as payments to a foreign parent or other nonresident for management, IT or consulting services. On employment, the article says that since March 1, 2026 most foreign nationals working for a Georgian employer fall under a permit-based labor migration regime. It requires a written employment contract, a right to work and the relevant residence status or D1 visa, with a general review period of up to 30 calendar days. Amendments from July 2026 introduce an annual quota in relevant cases where an employer plans to hire more than five foreign citizens in a year or exceeds a 5 percent workforce threshold, along with minimum turnover criteria of generally GEL 50,000 per foreign applicant (GEL 35,000 for educational and medical institutions). Employees registered as of March 1, 2026 must obtain the required right to work and residence status by January 1, 2027. Employment without the right to work can lead to a GEL 2,000 fine for the employer per foreign employee and a separate GEL 2,000 fine for the employee. For property and land, the article notes that special restrictions apply when agricultural land is acquired by a foreigner or by a Georgian company with a foreign dominant shareholder; in certain cases this is possible only on the basis of an investment plan and a Government decision. It also says a Public Registry extract is essential but not enough for due diligence: buyers should also review the seller's authority, cadastral data, land designation, construction documentation and contractual restrictions. This is a summary of the published material and not legal or tax advice.