Harnessing the strategic potential of the Caucasus with Georgia's pro-business tax regimes and emerging digital talent.
Georgian Lari (GEL)
Tbilisi
GMT+4 (GET)
Georgia is a rising star in the global business arena, consistently ranking high for ease of doing business. Located at the crossroads of Western Asia and Eastern Europe, it has become a preferred hub for international companies looking for a flexible operational environment. With special tax statuses for IT and service-oriented businesses, Georgia offers an unparalleled mix of strategic positioning and cost-efficiency.
Nestled between the Greater Caucasus Mountains to the north and the Black Sea to the west, Georgia boasts a stunningly diverse landscape. From the high-altitude peaks of Svaneti to the subtropical coast of Batumi, the country is as geographically varied as it is strategically located. Tbilisi, the capital, is a vibrant metropolis that serves as the administrative and economic heart of the country.
Georgia's climate is highly diverse. The west experiences a humid subtropical climate, while the east is more continental with hot summers and cold winters. The Black Sea coast remains mild year-round, while the mountains offer world-class skiing in winter and cool escapes in summer.
At the core of Georgian culture is the concept of the "Guest as a Gift from God." Hospitality is not just a habit but a way of life. Known for its ancient polyphonic singing and 8,000-year-old winemaking tradition, Georgia is a society that deeply values heritage. In business, this translates into a culture of building strong personal rapport and mutual respect before diving into formal agreements.
Georgian (Kartuli), with its own unique and ancient script, is the official language. Russian is widely understood, especially by the older generation. However, English is the primary language for the tech, business, and international sectors, with the younger workforce reaching high levels of proficiency.
Georgia features a simple and transparent flat tax system. As of 2026, the Personal Income Tax (PIT) remains a flat 20% for all employment income.
The social security system is primarily based on a mandatory pension contribution. There are no additional employer-paid taxes for health or unemployment insurance.
| Types of Contribution | Contribution rate % (by employer) | Contribution rate % (by employee) |
|---|---|---|
| Pension Contribution | 2% | 2% |
| State Social Contribution | - | 2% (Government adds) |
| Health Insurance | Funded via general budget | Funded via general budget |
| Total | 2% | 2% |
| Occasion | Date in 2026 |
|---|---|
| New Year's Day & New Year Holiday | January 1–2 |
| Orthodox Christmas | January 7 |
| Orthodox Epiphany | January 19 |
| Mother's Day | March 3 |
| International Women's Day | March 8 |
| National Unity Day | April 9 |
| Orthodox Good Friday | April 17 |
| Orthodox Holy Saturday | April 18 |
| Orthodox Easter Sunday | April 19 |
| Orthodox Easter Monday | April 20 |
| Victory Day Over Fascism | May 9 |
| St. Andrew the First-Called Day | May 12 |
| Independence Day | May 26 |
| Mariamoba (Assumption of Mary) | August 28 |
| Svetitskhovloba (Mtskhetoba) | October 14 |
| Giorgoba (St. George's Day) | November 23 |
Salaries are paid monthly in Georgian Lari (GEL). While it is common for international firms to benchmark salaries in USD or EUR to avoid currency fluctuation risks, the final payment is executed in local currency through Georgian bank transfers.
The standard work week is 40 hours. For specific sectors, up to 48 hours is allowed. Employers are required to maintain attendance records, and overtime must be compensated by either additional pay or extra time off, as per the Labor Code.
Employees are entitled to a minimum of 24 working days of paid annual leave per year. Additionally, they can take up to 15 days of unpaid leave if needed.
Total leave is 730 days. Of this, 183 days are fully protected and partially paid by the state (currently capped at a one-time allowance of 1,000 GEL, though many international employers supplement this).
Fathers are entitled to take the remaining portion of the parental leave (after the initial maternity period) to care for the child, which can be shared between parents as they see fit.
Employees who adopt an infant under the age of 12 months are entitled to 550 days of leave from the day of birth, with 90 days being paid via a state allowance.