Starting September 2025 and March 2026, amendments to Georgia’s work-related immigration rules enter into force. 

      Approved in June 2025, the amendments aim to establish a new framework for granting special employment rights to foreign nationals and for regulating the labour and entrepreneurial activities of foreign individuals in Georgia.1  The new regulations introduce several mechanisms and criteria for managing work-related immigration in the country and offer a new information technology (“IT”) residence permit category.2


      WHY THIS MATTERS

      These changes will have an impact on businesses in Georgia that use foreign labour.  Additional rigour is being introduced by virtue of new compliance obligations and the imposition of penalties for non-compliance.  As a result, it is crucial for immigration advisers, global mobility professionals charged with the immigration affairs of their cross-border workers, employers and foreign workers to understand, and adhere to, the updated regulations.

      Additionally, a new IT residence permit is expected to create further opportunities for foreign professionals and entrepreneurs in the IT sector.

      Fines may be imposed in the event of non-compliance.


      Key Definitions

      Recent amendments have significantly redefined the concept of a “labour immigrant,” establishing a more comprehensive legal framework.  Additionally, the amendments introduced new terms, including “self-employed foreigner” and “service organiser.”

      Under the new provisions:

      Labour Immigrant Defined as a foreign national without a permanent residence permit in Georgia who seeks employment with a local employer or maintains remote work relations with a Georgian employer to engage in remunerative labour activities within the country, as well as self-employed individuals lacking permanent residency.

      Self-Employed Foreigner Defined as a foreign national without a permanent residence permit in Georgia who engages in labour activities within the country, such as operating or partnering in trade, services, or other types of business, acting as an independent contractor, or otherwise participating in entrepreneurial or labour activities for the purpose of generating financial gain.

      Service Organiser Referred to a natural or legal person who enters into any kind of arrangement with a self-employed foreign national resulting in the latter receiving a financial benefit.

      Work Authorisation

      • A labour immigrant seeking employment in Georgia must obtain work authorisation through a local employer, while self-employed foreign nationals are required to secure such authorisation independently.

      • Work authorisation is granted by the Ministry of Internally Displaced Persons from the Occupied Territories, Labour, Health and Social Affairs of Georgia (“the Ministry”).

      • A labour immigrant must comply with further legal requirements based on his or her location.  Those outside Georgia must apply for a D1 category immigration visa within 30 calendar days of receiving work authorisation.  Conversely, individuals already legally residing in Georgia must apply for either a labour residence permit or a residence permit for employment in the field of IT sector within 10 calendar days.  These requirements do not apply to labour immigrants who already hold a valid residence permit under Georgian law or who perform their work entirely remotely without entering the territory of Georgia.

      The employment and remunerated labour activities of labour immigrants with local employers, as well as the labour/entrepreneurial activities conducted by self-employed foreign nationals, are only permitted if:

      • a legally defined labour contract has been concluded between the labour immigrant (excluding self-employed foreign nationals) and the local employer.

      • the labour immigrant or self-employed foreign national possesses a valid right/authorisation to conduct labour activities as stipulated by the law.

      • a labour immigrant or self-employed foreign national holds a labour residence permit, a D1 category immigration visa, and/or another type of residence permit as defined by Georgian legislation.

      Penalties

      Engaging in labour activities without proper authorisation incurs significant financial penalties, with labour immigrants and self-employed foreign nationals facing fines of GEL 2,000 each for unauthorised activities.  Employers or service organisers that engage labour immigrants without the necessary permits are similarly fined GEL 2,000 per individual involved.  The penalties increase for repeated offences, with fines doubling for second offences, and tripling for further infractions. 

      Transitional Provisions

      Labour immigrants registered in the Ministry’s database as of 1 March 2026, must obtain work authorisation and a residence permit by 1 January 2027.

      Introducing IT Residence Permit 

      The amendments to the “Law of Georgia on the Legal Status of Aliens and Stateless Persons”3 have introduced a specific residence permit category for individuals engaged in the IT sector.  This temporary residence permit is available to labour immigrants registered with the Ministry, as well as their family members.  It also extends to foreign nationals registered as small-business entrepreneurs conducting IT-related activities as defined by the Georgian government, and their families.  Additionally, it covers executives and authorised representatives of international IT companies operating in Georgia.  This type of temporary residence permit is initially issued for a period of three years.


      KPMG INSIGHTS

      There is not much lead time in the run-up to the September start date for some of the new rules – a little bit longer for the March 2026 start date – for employers and individuals, as well as immigration advisers and global mobility professionals, to prepare for implementation.  New communications should be developed and issued to all stakeholders.  It is important to remember that non-compliance may result in penalties.  Given the considerable changes in procedures and policies relating to labour migration, employers may wish to consult with their qualified immigration counsel or a member of the KPMG Immigration team with KPMG in Georgia (see the Contacts section). 


      GEL 1 = EUR 0.316
      GEL 1 = USD 0.37
      GEL 1 = GBP 0.27
      GEL 1 = TRY 15.0995

      Source: www.xe.com   

      Contacts

      Gvantsa Chkhaidze

      Consultant, KPMG Law

      KPMG in Georgia

      Giorgi Lomidze

      Manager, KPMG Law

      KPMG in Georgia

      More Information

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      GMS Flash Alert reports on recent global mobility-themed developments from around the world to help you better understand what has changed and what that means for you.


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      Disclaimer

      * Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.

      The information contained in this newsletter was submitted by the KPMG International member firm in Georgia.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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