Most “move to Georgia” guides are written for Europeans or digital nomads who genuinely escape their home tax net the moment they leave. For Americans, that is simply not true. The United States taxes its citizens and green-card holders on their worldwide income regardless of where they reside, and layers on foreign-account reporting that follows you across every border. So the real question for a US citizen is not “can I live in Georgia?” — you easily can — but “how do Georgia’s rules interact with the obligations I can never leave behind?” This guide leads with that reality, then walks through entry, business setup, banking, residence, and cost.

Why Americans choose Georgia

Georgia (the country, not the state) sits at the crossroads of Europe and Asia, with a temperate climate, a famously low cost of living, fast internet in the major cities, and an English-friendly service economy. For US passport holders the headline draw is generous: you can enter and stay for a full 365 days visa-free, which is far longer than the Schengen 90/180 squeeze that frustrates so many Americans in Europe. On top of that, Georgia offers one of the simplest small-business tax regimes in the world and a banking system that — with some friction — does accept US clients. It is genuinely one of the easiest countries on earth for an American to set up a base of operations.

Entry & the 365-day visa-free stay

As of 2026, US citizens may enter Georgia visa-free and remain for up to 365 days, provided the passport is valid for at least six months. Always verify the current rules with official sources before you travel, as visa policy can change. The 365-day clock is what makes Georgia practical for a long stay: you can live here, and you can work remotely for foreign employers and clients during that time. What the visa-free stay does not permit is taking up employment by a Georgian company — for that you would need the appropriate permit.

One important 2026 change: from 1 January 2026, every person entering Georgia must hold valid travel medical insurance with a minimum of 30,000 GEL coverage for the full duration of the stay. This is not optional, and a year-long stay means a year-long policy. We cover compliant policies, coverage limits, and how to buy in our guide to the 2026 mandatory travel-insurance rule.

Set up a business: IE vs LLC

Two structures dominate for foreigners. The Individual Entrepreneur (IE) is a sole-proprietor registration that, with small-business status, taxes turnover at just 1% up to an annual ceiling of 500,000 GEL — ideal for freelancers, consultants, and solo service providers. The LLC is a separate limited-liability company, better suited to partners, employees, or businesses that want a distinct legal entity and the option of Georgia’s territorial corporate model.

The 1% IE regime is fully open to Americans (you can register as an individual entrepreneur on the 1% tax), and the LLC route is equally available — read our comparison of choosing between an LLC and an individual entrepreneur to decide. But pause here: registering an IE lowers your Georgian tax to near zero; it does not lower your US tax. A US person still owes US tax on that same income, a point we make honestly in the tax section below.

Banking as a US citizen — the FATCA reality

Georgian banks do accept US persons — but expect friction the moment you disclose your citizenship. Under FATCA, banks ask US clients to complete a W-9, run extra KYC, and report your account information to the US Treasury. Some branches are slower to onboard Americans than other nationalities, and documentation requirements are stricter. It is very doable, just not frictionless.

We have written a dedicated walkthrough on how to open a Georgian bank account as a US citizen under FATCA — the documents, the W-9 step, and what to expect at each bank — so we will not repeat the mechanics here. The key mindset: a Georgian account is fully visible to the US, so plan to report it (see below).

Taxes: you still answer to the IRS

This is the section that sets Georgia apart for Americans. Georgia operates a broadly territorial system, and the 1% IE regime can take your Georgian tax close to zero — but that has no bearing on your US filing. As a US person you file a US return on your worldwide income every year, wherever you live. The Foreign Earned Income Exclusion (FEIE) and the Foreign Tax Credit (FTC) may reduce what you owe — they do not erase the obligation to file, and a 1% Georgian tax leaves little foreign tax to credit. On top of income tax come the disclosures: an FBAR (FinCEN Form 114) if your foreign accounts aggregate over $10,000 at any point in the year, and FATCA Form 8938 at higher thresholds.

How this interacts with Georgian residency matters: if you spend enough time here you may also become a Georgian tax residency and the 183-day rule case, which changes where Georgia taxes you — but never removes the US layer. We signpost the mechanics rather than tutorialize them; the practical takeaway is to budget for a US-aware accountant in addition to any Georgian filing.

Residence permit options

Many Americans never bother with a permit, relying on the 365-day stay and a quick border reset. But if you want to settle longer-term, Georgia offers several residence permit routes: a work residence permit (tied to a Georgian business or employment), an investment residence permit (for qualifying property or capital investment), and short-term residence linked to property ownership above a threshold value. A permit is also useful if you want to be employed by a Georgian company, which the visa-free stay does not allow. Requirements and thresholds shift, so confirm the current criteria with official sources or a local advisor.

Cost & practicalities

Cost of living is the quiet selling point. In Tbilisi and Batumi, a comfortable rental, groceries, dining out, and good mobile internet typically run a fraction of comparable US cities. The currency is the lari (GEL); cards are widely accepted in cities. Practical first steps for a US arrival usually look like this: secure compliant travel insurance, open a bank account (with your W-9 ready), register your IE if you will earn here, and line up a US-aware tax advisor before year-end.

US vs Georgia: what you still file

Obligation	Georgia	United States (you still file)
Income tax return	1% IE turnover tax / territorial rules	Annual return on worldwide income — always
Reduce double tax	Low local rate	FEIE / Foreign Tax Credit may reduce, not erase
Foreign bank accounts	Bank reports you to US Treasury (FATCA)	FBAR (FinCEN 114) if accounts aggregate over $10k
Foreign asset disclosure	N/A	FATCA Form 8938 at higher thresholds
Bank onboarding	W-9 + extra KYC for US persons	—

Frequently asked questions

Can I really stay in Georgia for a full year as a US citizen?

As of 2026, US citizens may enter visa-free and stay up to 365 days with a passport valid for at least six months. Verify current rules with official sources before travel, and remember the 2026 mandatory travel-insurance requirement.

If I register a 1% IE, do I stop paying US tax?

No. The 1% regime lowers your Georgian tax, but as a US person you still file a US return on your worldwide income. FEIE or the Foreign Tax Credit may reduce what you owe, but they do not remove the filing obligation.

Will a Georgian bank open an account for an American?

Yes, Georgian banks accept US persons, but you should expect FATCA friction: a W-9 form, extra KYC, and the bank reporting your account to the US Treasury. See our dedicated FATCA banking guide for the step-by-step.

Can I work in Georgia on the visa-free stay?

You can live in Georgia and work remotely for foreign employers and clients during the 365-day stay. You cannot take up employment by a Georgian company on the visa-free entry — that requires the appropriate residence/work permit.

This article is general information, not tax, legal or immigration advice. Rules change — verify with official sources.