12 August 2026

Georgia expands work authorization exemptions, introduces employer quota system and clarifies short-term professional activity rules

Georgia has adopted further amendments to its immigration and labor migration framework. The changes expand work authorization exemptions for certain foreign nationals, replace prior job posting and labor market testing requirements with a new employer quota system, and clarify the rules governing short-term professional activities which may also create opportunities for certain foreign nationals to move into longer-term employment. In March 2026, Georgia introduced significant immigration reforms, including the introduction of work authorization requirements and D1 visa/work residence permit requirements for foreign nationals employed by Georgia-registered employers, as well as mandatory vacancy posting requirements prior to applying for a foreign national's work authorization. The latest amendments abolish the prior job posting and labor market testing requirements, and instead introduce a quota-based system and provide further clarification regarding the application of work authorization requirements.

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: 2026-1720