NOMOCON
0% tax on foreign-source income.
0% tax on personal cryptocurrency gains.
Individual Entrepreneur (Small Business Status): 1% tax on turnover (up to the legal threshold).
Simple administration with minimal compliance requirements.
Property appreciation of up to 15% per year (location-dependent, especially in Batumi and Tbilisi).
5% tax on rental income.
Stable demand driven by immigration and tourism.
0% tax on capital gains after holding property for two years.
Lower than the average cost of living in the European Union.
Company registration in 1–2 days (or approximately 10 days remotely).
Business-friendly and liberal economic environment.
Internationally oriented banking system.