Retiring in Georgia: residence, pension tax, healthcare and what we could not confirm

Georgia has no pension visa of its own, yet it keeps coming up for retirees on modest incomes: entry is easy for many nationalities, rents outside the centre are low and several advisers say foreign-source income is generally not taxed there. Each of those points has a catch, and for a Polish pensioner there is a fourth: moving a pension outside the EU is not automatic. This guide separates what we could confirm from what we could not. It is general information, not legal, tax or pension advice, rules changed in 2026 and sources disagree.

Who it suits, and the honest drawbacks

It suits people with a stable pension in euros or dollars who want a low-cost base, can live outside EU healthcare and are comfortable with a country whose rules change often.

• No EU cover. The EHIC and forms such as S1 do not apply in Georgia, so health costs are yours.
• Healthcare is commonly described as weaker outside Tbilisi and Batumi; we found no measured comparison, so treat it as a view, not a fact.
• Batumi is seasonal, mountain winters are cold and distance from family and from Polish services is real.
• Rules move: the property threshold, the entry insurance and tax guidance all changed or were reported to change within a year. Read the Polish Ministry of Foreign Affairs travel information on gov.pl before you commit; we did not assess the current political situation for this article.

How you can stay

• Visa-free. Polish travel portals say Poles need no visa. Georgian sources describe a visa-free stay of up to a year for citizens of about 94 countries, but they disagree on 360 versus 365 days and on whether Poland is on that list, so confirm on the Georgian foreign ministry site.
• Entry insurance. Polish consumer sites report that since 1 January 2026 entrants must hold health and accident cover of at least GEL 30,000 for the whole stay. What the sum covers and who is checked is unclear, so confirm before travelling.
• Residence through property. From 1 March 2026 the minimum value for the one-year temporary permit rose from USD 100,000 to USD 150,000 (law-firm summaries). One source says it is the combined value of all your properties, and a transition rule may let earlier registrations use the old figure. The permit is renewed yearly while you hold the property. Permanent residence after five years (one guide) or six (others) of continuous lawful residence: check the law.
• Other routes. We found no retirement-specific permit. Work, business, study and family routes exist but rarely fit a pensioner. Temporary permits run one to six years depending on the ground.

Tax: what is clear and what is not

Georgian tax residency generally follows a 183-day rule, but sources differ on whether the test is any continuous 12 months or the calendar year, and the certificate is issued per year by the Revenue Service. See the 183-day rule in Georgia.

• Georgian-source income of residents is taxed at a flat 20%.
• Several consultancies say foreign-source income of residents, including foreign pensions, is exempt. Others say residents are taxed on worldwide income, and one warns that income received from abroad does not automatically count as foreign-source (Tax Code, article 104). We found no Revenue Service text confirming the pension point, so get a written opinion before relying on a zero rate.
• Poland keeps taxing you if you remain a Polish tax resident, generally on worldwide income. The new Poland-Georgia treaty was signed on 7 July 2021, entered into force on 1 April 2023 and applies from 1 January 2024 (Dz.U. 2023 poz. 563). We did not read its article on pensions, so we do not state how pensions are allocated. See tax residency when relocating.

ZUS and health cover in Poland

ZUS says payment abroad mainly concerns people living in the EU or EFTA, or in a state with an agreement. Georgia is neither, and we found no social security agreement with it. We therefore do not claim that a ZUS pension is paid there, or that it is not: ask ZUS in writing before you move, and report any change of address or account. We also could not confirm what happens to NFZ cover after a move outside the EU; a rule on reporting by pensioners abroad was reported as a draft. See moving a pension abroad.

Healthcare in Georgia

The state Universal Healthcare Programme is designed for citizens. One expat forum says registered residents can use it, but we found no official confirmation for foreigners, so plan on private or international insurance. We found no premium figures. See healthcare abroad for owners and residents.

What it costs: sources disagree

We do not give a retiree budget, because the figures conflict and some come from marketing pages.

• One-bedroom rent: about USD 400 outside the centre and USD 550 or more nearer it (a September 2026 guide); USD 500 to 800 in other sources.
• One person: USD 750 to 1,100 on a tight budget and USD 1,400 to 2,100 comfortable, housing included (September 2026 guide); about USD 705 and USD 1,175 on a cost-of-living site; about EUR 939 on a 2026 index; USD 684 on a retiree page.
• We found no reliable couple figures and no sourced prices for Kakheti or Kutaisi.

Where to live, and property

Tbilisi and Batumi have the most services; see best areas in Georgia and the Tbilisi market review. Foreigners can buy apartments, with restrictions on agricultural land, as described in our Georgia property guide and prices and buying costs. Do not treat rental yield as a pension substitute: see yield and investment.

First-year checklist

• Ask ZUS in writing whether and how your pension is paid to Georgia.
• Ask NFZ what happens to your cover.
• Get a written tax opinion on Polish and Georgian residency and the treaty.
• Buy insurance that meets the entry requirement and covers evacuation.
• Rent first, for several months, in the town you are considering.
• Check the property threshold and current rules before buying anything for a permit.
• Make a will that works in both countries: see wills for property abroad and inheritance tax abroad.
• Keep a return plan and a budget for care in Poland.

FAQ

Is there a retirement visa? Not that we found. Poles can enter without a visa, and long-term residence runs through other grounds such as property. Are foreign pensions tax-free? Several advisers say so for residents, others disagree and we found no official confirmation, so verify in writing. Will my ZUS pension arrive? We could not confirm; ask ZUS before moving.

What this means for a normal retiree

• Treat Georgia as a rental-first trial, not a one-way move.
• Settle pension payment, tax residency and health cover before you sell anything in Poland.
• Do not buy property only to obtain a permit without checking the current threshold.
• Budget with a range and your own lines, not a marketing average.
• Keep a way back, including health cover that works in Poland.

An independent adviser who is not tied to any developer can help you compare options and bring in local lawyers; D.H. Realting works from Warsaw in that role.