Georgia Business Residence Permit

Summary

The D2 immigration visa and residence permit is Georgia's route for foreign entrepreneurs who run a Georgian company. It's the classic small-business founder path, and combined with Georgia's 1% small-business turnover tax it's become one of the most efficient structures in the region for solo operators, independent consultants, and bootstrapped founders.

The core threshold is the same as for work-based D1: the company has to generate at least GEL 50,000 (roughly $18,000 as of 2025) in annual turnover per foreign owner-director on the permit. Unlike many European residency-by-business programs, there is no minimum share capital, no employee-hiring requirement, and no special investment commitment — just a real business with real revenue.

Initial validity is one year, renewable as long as the business stays active and the turnover threshold is met. Like D1, the D2 counts toward permanent residence after six years and citizenship after ten (five with a Georgian spouse).

Eligibility

You qualify for the D2 when all of the following are true:

• You are a founder, owner, or director of a Georgian-registered legal entity (LLC is the standard form) or individual entrepreneur (Individual Entrepreneur / IE) registration.
• The business generates at least GEL 50,000 in annual turnover per foreign owner-director sponsored under D2.
• The business is actively operated — not a dormant shell. Renewal turns on real filings.
• You have a clean criminal record and can supply police certificates from your country of residence and any country where you've lived for the past five years.
• You can demonstrate sufficient means of support during your stay, usually through Georgian business income, bank funds, or continuing foreign income.

Why the 1% turnover tax matters

Georgia's small-business status (მცირე ბიზნესის სტატუსი) lets qualifying individual entrepreneurs pay just 1% on turnover up to GEL 500,000 (roughly $180,000). Above that cap you go to 3%, and beyond GEL 500,000 the status is lost. There are category restrictions — consulting, legal, medical, and a few other "professional" activities are carved out of the 1% regime and pay standard rates. For most software developers, e-commerce operators, online educators, and content businesses, the 1% regime is available.

The D2 and the 1% tax status are separate registrations but typically applied for together: you register the IE, elect small-business status with the Revenue Service, and then file for the D2 at the Public Service Development Agency (PSDA).

LLC vs. Individual Entrepreneur

• Individual Entrepreneur (IE) — simplest form, eligible for 1% turnover tax, no formal share capital. Turnover attaches directly to you.
• LLC (შპს) — standard company structure, pays 15% corporate tax on distributed profits (Georgia uses an Estonia-style distribution tax), useful if you plan to retain earnings or take on partners.

Both structures qualify for the D2 as long as the turnover threshold is documented.

Renewal risk

• At renewal the PSDA checks the Georgian tax return. If turnover fell below GEL 50,000 — or if you didn't file — the renewal can be denied.
• A "formally active but economically dead" company will typically pass the first renewal and fail the second.

Dependents

• Spouse and minor children can be added on the D4 family permit, filed alongside or after the D2.

What This Route Allows

This route can allow you to live in Georgia through the qualifying investment, business, or self-employment basis described above. The proof package should be concrete before filing: accepted investment or business activity, lawful source-of-funds records, corporate, property, or bank documents where relevant, background checks, and the government forms for this pathway.

What This Route Is Not

This is not just a business idea on paper. Entrepreneur and self-employment routes usually require a credible plan, real activity, funds, qualifications, or official endorsement.

Next Steps

1. Decide on structure. IE for the 1% tax; LLC if you need share classes, investors, or plan to retain earnings. You can have both — many founders run an LLC for retained operations and an IE for personal consulting invoices.
2. Register the company. Registration runs through the Public Service Hall (PSDA) and the National Agency of Public Registry. You can do it remotely through a power of attorney.
3. Elect the tax regime. For an IE doing eligible activities, file for small-business status with the Revenue Service to unlock the 1% rate. An LLC automatically uses the distributed-profit tax regime.
4. Open a Georgian business bank account. TBC Bank and Bank of Georgia are the usual choices. Expect to appear in person at least once for compliance.
5. Generate documented turnover. The first year's turnover has to be real and visible on tax filings. Plan the first 6–9 months around reaching the GEL 50,000 threshold.
6. File for the D2 residence permit. Submit at the PSDA with company registration, tax filings, a business plan, and your personal documents. Confirm the current standard and accelerated fee options before filing.
7. Keep the tax file clean. Renewal turns on filed tax returns — never miss a monthly IE declaration or the annual corporate filing.

Sources

• Law of Georgia on the Legal Status of Aliens and Stateless Persons — the governing statute for immigration visas and residence permits.
• Public Service Development Agency — Migration and residence permits — D2 filing procedures and residence-permit categories.
• Revenue Service of Georgia — tax regime guidance and filing portal.
• National Agency of Public Registry — company registration authority.
• Tax Code of Georgia — statutory basis for the 1% turnover tax and distributed-profit corporate tax.