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Georgia Hiring Guide

Hire compliantly in Georgia. Compare EOR providers and access one of the simplest tax systems in Europe with a flat 20% income tax, minimal employer obligations and a fast-growing tech scene in Tbilisi.

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Capital

Tbilisi

Language

Georgian

Average Salary

GEL 2,200

Payroll Cycle

Monthly

Employer Cost

Paid Leave

24 days

Public Holidays

17 days

Tax Rates

20%

Georgia Guides

Detailed guides on the employment topics that matter most when hiring in Georgia. Independently researched, updated for 2026.

Minimum Wage in Georgia 2026: Legal Rate vs Real Market

Georgia's statutory minimum wage is GEL 20 per month, unchanged since 1999. See what employers actually pay, gross-to-net calculation, and total employer cost for 2026.

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Average Salary in Georgia 2026: What Employers Actually Pay

The average salary in Georgia is approximately GEL 2,270 per month gross (~$850 USD), but that number hides a sharp divide. Tbilisi tech salaries run two to three times the national average, while much of the country earns under GEL 1,500. With a flat 20% income tax, no social security contributions, and total employer costs among the lowest in the region, Georgia is increasingly attractive for international hiring. This guide covers salaries by role, city, and industry, plus tax, employer costs, and regional comparisons.

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Work Permit in Georgia: March 2026 Updates

Georgia introduced a mandatory work permit system on 1 March 2026, ending years of open access for foreign workers. This guide covers the new Special Labour Activity Permit, the two-stage application process, the labour market test, fees, penalties, exemptions, the IT residence permit, and what changes for EOR arrangements.

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Best Employer of Record in Georgia

We independently rank EOR providers based on their actual performance in Georgia. The Best EOR in Georgia guide evaluates providers across pricing transparency, local entity ownership, onboarding speed, in-country support and contract compliance.

Georgia’s payroll system is simple on paper, but most global EOR providers have limited on-the-ground presence in the country. Verify that your EOR has a real Georgian entity and local HR expertise, not just a third-party partner.

Best EORs in Georgia

Before You Hire in Georgia

There is no statutory minimum wage for the private sector. Georgia’s formal minimum wage of GEL 20/month has not been updated since 1999 and is effectively irrelevant. Market rates determine actual salaries, typically starting around GEL 1,000-1,500/month for entry-level roles.
Employer costs are among the lowest in the region. The only mandatory employer contribution is 2% of gross salary to the funded pension scheme. There is no social security tax, no health insurance levy and no unemployment contribution from the employer.
Flat 20% income tax with territorial taxation. Georgia taxes residents only on Georgian-sourced income. Foreign income is not taxed. This makes it attractive for companies hiring remote workers who also earn income from other sources.
Employment contracts must be in writing. The Georgian Labour Code requires written contracts specifying salary, working hours, duties and termination conditions. Verbal agreements are unenforceable and expose the employer to liability.

Why hire in Georgia

One of the simplest tax systems globally

Flat 20% income tax, 2% employer pension contribution, no social security tax, no payroll levies. Total employer cost is essentially gross salary plus 2%. For companies used to European contribution rates of 20-45%, Georgia is a different world.

Growing IT and tech talent in Tbilisi

Tbilisi's tech ecosystem has expanded rapidly with skilled developers, designers and digital professionals. IT specialist salaries average GEL 4,000+/month (~USD 1,450), a fraction of Western European or US rates for comparable quality.

Strategic location between Europe and Asia

Georgia bridges the Caucasus, with strong trade and cultural ties to both the EU and Central Asia. UTC+4 timezone gives overlap with European mornings and Asian afternoons. Direct flights from Tbilisi to major European and Middle Eastern hubs.

Business-friendly regulatory environment

Georgia ranks among the top 10 globally for ease of doing business. Company registration takes 1 day. Virtual Zone Person (VZP) status offers IT companies exemptions from corporate profit tax and VAT on qualifying activities.

Key Employment Facts

When you hire in Georgia, the 2% employer pension contribution and flat 20% income tax make it one of the simplest payroll environments globally. The complexity is not in the numbers but in the limited EOR provider presence and the absence of an enforced minimum wage, which makes contract drafting critical.

Key Employment Facts
Minimum Wage	GEL 20/month (statutory, not enforced in practice)
Probation Period	Up to 6 months
Standard Working Hours	40 hours/week
Paid Annual Leave	24 working days
Notice Period	30 days (employer-initiated)
13th Salary	Not statutory
Sick Leave	40 calendar days paid per year
Maternity Leave	126 calendar days (paid by state)

Good to Know: Georgia’s GEL 20/month statutory minimum wage has been unchanged since 1999 and is universally ignored. Actual entry-level market rates start around GEL 1,000-1,500/month. The 2% mandatory pension contribution applies only to Georgian citizens and permanent residents born after January 1, 1974. Those born before that date can opt in voluntarily. Foreign employees without permanent residency are fully exempt. Sick leave is 40 calendar days per year, paid by the employer. Maternity leave is 126 calendar days (paid by the state at a capped rate), extendable to 143 days for complicated births. Paternity leave is not separately defined but fathers can share parental leave. Overtime is limited to 4 hours per day and must be compensated at 125% of regular pay. The government often declares additional days off around major holidays (especially New Year/Christmas, typically January 1-10), which can catch international employers off guard.

What to Watch When Hiring in Georgia

Pension contributions only apply to citizens and permanent residents

The mandatory 2% employer pension contribution applies only to Georgian citizens and permanent residents born after 1974. Foreign employees without permanent residency are exempt. Your EOR must distinguish correctly.

No statutory minimum wage means contracts set the floor

Without an enforced minimum wage, the employment contract is the only document establishing the employee's pay. Poorly drafted contracts with vague compensation terms create risk in disputes.

VZP and International Company status have specific tax implications

Companies with Virtual Zone Person status pay only 5% tax on salary instead of 20%. If your EOR holds VZP status, confirm whether the tax benefit applies to your employees or only to the EOR's own operations.

Limited EOR provider presence in Georgia

Fewer global EOR providers have genuine on-the-ground operations in Georgia compared to major European or Asian markets. Some route employment through partner companies in Tbilisi. Verify entity ownership and local HR capability before committing.

Employer Costs and Employee Taxes in Georgia

When you hire in Georgia, the total employer cost of just 2% above gross salary makes it the cheapest developed hiring market for mandatory payroll contributions. There is no social security, no health insurance levy and no unemployment fund. The only obligation is the funded pension, and even that exempts foreign employees.

Employer Contributions
Contribution	Employer Rate
Funded Pension (citizens/permanent residents only)	2%
Social Security	None
Health Insurance	None (state-funded universal healthcare)
Unemployment Insurance	None
Total Employer Cost	~2% of gross

Employee Taxes
Tax / Contribution	Employee Rate
Income Tax (PIT)	Flat 20%
Funded Pension (employee share)	2%
Social Security	None
Health Insurance	None

Total employer cost in Georgia runs at just 1.02x of gross salary, making it one of the cheapest hiring markets for employers globally. For an employee earning GEL 3,000/month (~USD 1,090), total employer cost is approximately GEL 3,060. The simplicity is the feature: no complex contribution calculations, no annual cap adjustments, no multi-fund registrations.

Public Holidays in Georgia (2026)

Georgia has 17 public holidays per year, reflecting its Orthodox Christian heritage and national history. Holidays falling on a weekend are not moved to a weekday.

Date	Holiday
January 1	New Year’s Day (Akhali Tseli)
January 2	Second Day of New Year
January 7	Orthodox Christmas (Shoba)
January 19	Orthodox Epiphany (Natlisgheba)
March 3	Mother’s Day (Dedis Dghe)
March 8	International Women’s Day
April 9	National Unity Day
April 10	Orthodox Good Friday
April 11	Orthodox Holy Saturday
April 12	Orthodox Easter Sunday
April 13	Orthodox Easter Monday
May 9	Victory Day
May 12	St. Andrew’s Day (Androba)
May 26	Independence Day
August 28	Assumption of Mary (Mariamoba)
October 14	Svetitskhovloba (Day of Mtskheta)
November 23	St. George’s Day (Giorgoba)

Good to Know: Georgia follows the Orthodox (Julian) calendar for religious holidays. Orthodox Easter 2026 falls on April 12, two weeks before Western Easter. The government typically declares extended time off around New Year and Christmas (often January 1-10 including additional decreed days), making the first two weeks of January effectively a shutdown. Holidays falling on weekends are not substituted. In 2026, March 8 (Sunday), April 11 (Saturday), April 12 (Sunday) and May 9 (Saturday) fall on weekends. Employees required to work on public holidays must be paid overtime rates.

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