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17 February 2026

Georgia to introduce new work authorization and visa and residence permit requirements for foreign workers

Effective 1 March 2026, Georgia is expected to implement new immigration requirements for foreign nationals who are employed by local entities or engaged in self-employment, entrepreneurial activities or remote work. A transition period will apply for certain individuals, with full compliance required for all impacted individuals effective 1 January 2027. Employers may remain abreast of developments, review their internal policies and processes, and evaluate their current talent pipelines, to plan for future needs and mitigate delays and business disruptions.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-0456

 

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