Taxes for remote workers in Georgia employed by a foreign company: tax residency, salary payments and bank transfers

From messages by 4 participants in 1 source · Last activity: 27 days ago

TL;DR

After more than 183 days in Georgia, salary for work performed locally may be subject to Georgian tax; the discussion cites a 20% rate. For qualifying self-employed activity, a 1% small-business regime may apply up to GEL 500,000 turnover, but obtain professional advice for your specific employment setup.

What the community said

After spending more than 183 days in Georgia, you may become a Georgian tax resident. The discussion cites a 20% tax on salary for remote work physically carried out in Georgia; confirm the treatment with a tax adviser before setting up recurring payments.

28 days ago 183 days; 20%

If you work as a self-employed contractor, a preferential 1% tax regime may be available for turnover below GEL 500,000. Eligibility depends on the activity type and registering as a taxpayer in Georgia.

28 days ago 1% up to GEL 500,000

Regular salary transfers to a Georgian bank account may prompt the bank to ask for proof of source of funds. Keep supporting documents ready, such as an employment contract and payment records.

28 days ago Employment contract and payment records

For Russian tax obligations, the discussion notes that remote employees may pay Russian personal income tax at 13–15%. It also mentions reporting a foreign bank account to Russian authorities; verify this separately based on your residency status.

28 days ago 13–15% personal income tax