Georgia (GE)
Caucasus gateway with long visa-free stays for many nationalities, low business taxes, mountain-and-wine culture, and a fast-changing 2026 work-permit environment.
Leaving Georgia
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
8-week Georgia departure checklist: Week 8 (2 months before): Give written notice to landlord per contract terms. Notify internet provider (1 month notice for most). Begin researching health insurance in destination country. Contact your Georgian accountant about tax returns and obligations. Week 6 (6 weeks before): File any outstanding Revenue Service tax returns. Begin Georgian company liquidation process at NAPR if applicable. Book flights. Week 4 (1 month before): Notify mobile operator. Begin selling or shipping furniture/belongings not taking with you. Transfer or close investments/savings accounts. Request medical records and translations from your Tbilisi clinic. Notify home country embassy of departure. Week 2 (2 weeks before): Cancel recurring Georgian payment services (TBC Pay automations, subscriptions). Contact Pension Agency (pensions.ge) to confirm account status and access credentials. Pack and arrange storage/shipping. Week 1 (final week): Visit Telasi service centre to close electricity account and collect meter readings. Obtain Revenue Service tax clearance certificate if needed. Confirm SWIFT transfer details with TBC/BOG for remaining balances. Departure day: Final property inspection and photos. Key handover. Read all meters. After departure: Confirm bank transfers received in destination account. File final Georgian tax return (by March 31 of the following year if applicable). The most important administrative actions are: (1) tax filings, (2) company deregistration if applicable, (3) deposit recovery from landlord, (4) pension account preservation.
Deregistration
Georgia does not have a formal deregistration requirement equivalent to Germany's Abmeldung. If you hold a Georgian residence permit, you should notify the Civil Registry Agency (CRA — cra.gov.ge) of your departure and surrender or cancel the permit. If you simply depart before your 365-day visa-free period expires, no formal exit process is required. Residence permit holders: submit a written notice to CRA at least 2–4 weeks before departure requesting permit cancellation. Keep a copy of the cancellation confirmation — this is useful proof if you return to Georgia later. If you registered a Georgian company (LLC, sole trader), formally deregister it at NAPR (napr.gov.ge) and the Revenue Service (rs.ge) to avoid ongoing filing obligations and potential penalties. Company liquidation through NAPR: 50–200 GEL, takes 2–4 weeks. Ensure all outstanding tax returns are filed before closing the company. Embassy registration: notify your home country's embassy in Tbilisi that you are leaving — update your overseas registration record.
Tax clearance
Revenue Service (rs.ge) tax obligations on departure: 1. File all outstanding tax returns for periods during which you had Georgian income. Annual income tax return deadline: March 31 for the previous calendar year. If departing mid-year, a departure return may be required for the period from January 1 to departure date. 2. Obtain a Certificate of No Tax Debt (Tax Clearance Certificate) from the Revenue Service if your home country requires proof of Georgian tax compliance for tax residency change. Apply online at rs.ge or at a Revenue Service service centre — costs 10–30 GEL, issued within 3 working days. 3. Sole traders with Small Business Status: close the status at the Revenue Service before departing or ensure a trusted person can file quarterly returns on your behalf (via power of attorney). Unclosed Small Business Status generates ongoing filing obligations and potential late-filing penalties (5% per month). 4. VAT-registered businesses: file final VAT return and deregister from VAT. 5. Virtual Zone companies: deregister Virtual Zone status if the company is being liquidated; or maintain it if a director/manager will remain in Georgia. 6. Home country implications: check with your home country tax authority how the change of residency affects your tax status. Many expats who become Georgian tax residents need to formally terminate Georgian tax residency — obtain a Certificate of Tax Residency (available at rs.ge) as evidence for home country tax purposes.
Pension portability
Georgian Mandatory Pension Scheme portability (pensions.ge): Your mandatory pension account (accumulated from the 2%+2%+2% contributions during Georgian employment) remains in your individual account at the Pension Agency after you leave Georgia. You do NOT have to close or transfer it on departure. Withdrawal options: (a) Full withdrawal at age 60 (Georgian retirement age — you receive the full accumulated balance); (b) Full early withdrawal is permitted only in cases of severe disability or life-threatening medical condition; (c) Partial early withdrawal is permitted if the account balance exceeds the relevant threshold — consult the Pension Agency for current rules; (d) Transferability: Georgia has limited bilateral pension agreements with other countries. In most cases, pension funds cannot be transferred directly to a home country pension scheme. Practical advice: log into your pensions.ge account before leaving. Note down your account number, accumulated balance, and current investment portfolio. The portal allows you to change investment strategy online from abroad. Keep your access credentials safe — you will need them at age 60 to initiate withdrawal. Voluntary contributions: you can continue making voluntary contributions to your Georgian pension account from abroad if you choose — contact the Pension Agency for bank transfer details.
Health insurance
Private health insurance cancellation: Georgia has no public health insurance — only private insurance. Georgian insurer policies (Aldagi, GeoMed, ALD Insurance, IMEDI L): 1. Review your policy for cancellation notice requirements — most require 30–60 days written notice before the policy end date. 2. Annual policies: if you depart mid-year, you may receive a pro-rated refund for unused months — check your policy terms. 3. Cancel by written notice (email or registered letter) to your insurer. Request written confirmation of cancellation date. 4. Medical records: request copies of all your medical records from your Tbilisi clinic(s) in English. Georgian medical records are in Georgian — you need a certified translation if bringing them to your home country. Translation cost: 20–50 GEL per page. 5. Prescription medications: obtain sufficient prescriptions for any ongoing medications from your Tbilisi doctor to cover your transition period. Many medications available OTC in Georgia require prescriptions elsewhere — stock up before leaving. 6. Bridge coverage: arrange private health insurance in your home country to begin from your departure date. There will likely be a gap between Georgian insurance ending and home country coverage beginning if you do not plan carefully.
Bank account
TBC Bank and Bank of Georgia account options on departure: Option 1 — Keep accounts open: Both TBC and BOG allow non-residents to maintain accounts. This is useful if you: receive rental income from Georgian property; maintain a Georgian Virtual Zone company with ongoing revenue; receive pension disbursements from pensions.ge; or plan to return. There are no monthly fees for basic accounts. Manage via TBC SPACE app or BOG mobile app from anywhere in the world. Option 2 — Close accounts: If you no longer need Georgian accounts, close them before departure. Visit the bank branch with your passport. Request a SWIFT transfer of the remaining balance to your foreign bank account. Fee: 20–50 USD for international transfer (TBC: TBCBGE22; BOG: BAGAGE22). Allow 3–5 business days for processing. Multi-currency accounts: if you hold GEL, USD, and EUR accounts, convert GEL to USD/EUR before transferring internationally — GEL cannot be freely converted once outside Georgia. TBC Pay / BOG Pay: deactivate mobile payment links if closing accounts. Georgian bank cards: notify your bank to block or cancel Georgian debit/credit cards before departure to prevent fraudulent use.
Utilities
Tbilisi utility disconnection checklist: 1. Electricity (Telasi): Call Telasi customer service or visit a service centre. Request account closure from your departure date. Read and photograph the electricity meter on your last day. Request return of any deposit paid at account opening (if applicable). Telasi contact: 115 or telasi.ge. 2. Water (Tbiliselebi JSC): Water accounts are usually in the landlord's name — inform your landlord of the departure date so they can take over. Take a water meter reading photograph. 3. Internet and mobile: Silknet, Magticom, CableVision — most broadband contracts are month-to-month in Georgia. Notify your provider at least 1 month before departure. Mobile contracts: most Georgian mobile plans are prepaid — simply stop topping up or request number cancellation. 4. SIM card: Port or cancel your Georgian SIM. If keeping a Georgian number for ongoing business purposes, check if your operator supports international roaming keeping the number active. 5. Georgia Pay services (TBC Pay, BOG Pay): cancel any recurring bill payments set up through banking apps.
Rental contract
Georgian rental contract exit procedure: Notice period: Most Georgian rental contracts specify a notice period of 1–3 months. Review your specific lease for the required notice period — it is often 30 days for furnished apartments and 60–90 days for unfurnished. If your contract does not specify, Georgian law implies a reasonable notice period. Written notice: give written notice by the method specified in your contract (often email or hand-delivered letter). Keep a copy. Property condition: on your last day, conduct a joint inspection with the landlord. Take comprehensive photographs of every room documenting the property's condition (walls, floors, appliances, fixtures). If any damage occurred during your tenancy, agree the cost of repair in writing before departure. Security deposit return: Georgian law does not specify a fixed deadline for deposit return — agree with your landlord in writing before departure. Typical practice: deposit returned within 2–4 weeks after move-out and utility final bills are settled. Utilities final bills: ensure all utility accounts are settled before departure. Get written confirmation from the landlord that all bills are paid. Key handover: return all keys in person and get written receipt. Georgian rental law: Georgia's tenancy law is less protective than Western European laws. Written leases notarised at a Georgian notary provide stronger protection in case of disputes. If your deposit is withheld unfairly, dispute resolution is through Georgian civil courts — costly and slow.
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