Work, business and taxes
What salaries are like in Georgia, how to register as an individual entrepreneur with the 1% tax or set up a company, which taxes you pay and whether foreigners can work here.
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What are salaries and pensions like in Georgia?
The average gross monthly wage in Georgia was 2,389 GEL in the second quarter of 2026, and higher in Tbilisi.
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Where can you find a coworking space in Tbilisi and Batumi?
Both cities have coworking spaces: Georgia's Innovation and Technology Agency (GITA) takes online bookings, and private spaces are collected in the Madloba catalog.
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Is there a tax on inheritance and gifts in Georgia?
Property received as a gift or by inheritance by first and second line heirs is exempt from income tax in Georgia.
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Do you pay tax when selling an apartment or a car in Georgia?
Tax on selling an apartment is due if you owned it under 2 years, and on selling a car if under 6 months have passed since title registration.
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Is there a property tax in Georgia?
Georgia has a property tax that individuals pay on the market value of real estate, with the rate depending on annual family income.
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What tax do you pay on renting out an apartment in Georgia?
An individual pays 5% income tax on rent from letting out a home for residential use when no expenses are deducted from that income.
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How does a freelancer pay taxes in Georgia?
A freelancer in Georgia usually pays tax as an individual entrepreneur, and with small business status the rate is 1% of turnover while calendar-year income stays under GEL 500,000.
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Is there unemployment benefit in Georgia?
Georgia has no unemployment benefit: the 2001 law that provided for it lost force in 2006, and an employee dismissed on certain grounds is entitled to severance pay.
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Can a foreigner withdraw pension savings when leaving Georgia?
The law allows a participant who no longer holds Georgian citizenship or a permanent residence permit to claim savings as a lump sum once the pension fund confirms the loss.
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How does the funded pension work in Georgia and who pays the contributions?
Georgia's funded pension consists of 2% of salary each from employee and employer, plus a state top-up of up to 2%, paid into an individual account.
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How long is maternity leave in Georgia and who pays for it?
Paid maternity leave in Georgia lasts 126 calendar days, or 143 days after childbirth complications or twins, and it is paid from the state budget.
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How do you resign or dismiss an employee in Georgia, and is compensation due?
An employee resigns by written application with 30 calendar days' notice, and for redundancy an employer gives 30 days' notice and pays severance of at least one month's pay.
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Does an employment agreement have to be in writing in Georgia?
An employment agreement in Georgia must be in writing if the working relationship lasts longer than one month, and for shorter work it may be oral.
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How are overtime and work on public holidays paid in Georgia?
Overtime in Georgia is paid at an increased hourly rate, and the law does not fix the size of the increase but leaves it to agreement between the parties.
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How many days of leave is an employee entitled to in Georgia?
An employee in Georgia is entitled to at least 24 working days of paid leave a year and at least 15 working days of unpaid leave a year.
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How many hours a week can you legally work in Georgia?
Standard working time in Georgia cannot exceed 40 hours a week, and in certain sectors with a continuous production process, listed by the Government, up to 48 hours is allowed.


