How to Hire Remote Employees in Georgia: A Guide for International Companies

Georgia — the country in the South Caucasus, not the US state — has become a practical option for companies building remote teams. Professionals there often work with foreign clients as independent contractors, and the local tax framework for sole traders is one of the simplest in the region.

This guide explains how hiring in Georgia typically works, which model to choose, and what to sort out before your new team member starts.

Why companies hire in Georgia

• Time zone. Georgia is GMT+4, giving a good overlap with European working hours and a convenient window for the Middle East and Asia.
• A contractor-friendly framework. Professionals can register as Individual Entrepreneurs and invoice foreign clients directly.
• A simple tax regime for contractors. Eligible Individual Entrepreneurs with Small Business Status pay 1% of turnover up to GEL 500,000 (approx. USD 190,000) a year.
• Talent used to international work. Many Georgian professionals already work in English with teams abroad, particularly in software, design, marketing and customer support.

Three ways to hire in Georgia

1. Independent contractor (B2B)

The professional registers as an Individual Entrepreneur in Georgia and works with your company under a services agreement. You don’t need a local entity or payroll. This is the most common route for small and mid-sized remote teams.

2. Employer of Record (EOR)

An EOR provider legally employs the person on your behalf and handles payroll and employment obligations, usually for a monthly fee per employee. This suits companies that want a traditional employment relationship without opening an entity.

3. Your own Georgian entity

Setting up a company in Georgia makes sense if you plan a larger local team. It involves ongoing accounting, payroll and reporting obligations.

For a detailed comparison, see B2B Contractor vs Employer of Record in Georgia.

Step by step: hiring a contractor in Georgia

1. Define the role. Skills, seniority, working hours, budget and how you’ll measure deliverables.
2. Source and screen candidates. Through your network, job boards, LinkedIn or a local recruitment partner.
3. Agree terms. Rate, currency, invoicing schedule, notice period, confidentiality and intellectual property.
4. Sign a B2B services agreement. The contract should reflect a genuine contractor relationship — defined services, flexibility in how work is done.
5. Contractor registration. The professional registers as an Individual Entrepreneur at the Public Service Hall and applies separately for Small Business Status through the Revenue Service.
6. Invoicing and payment. The contractor invoices you, typically monthly, and you pay by international bank transfer.

What to watch out for

• Excluded activities. Small Business Status is not available for some activities, including consulting of any kind, legal, medical, architectural and audit work, and licensed activities. Software development, design and marketing usually qualify.
• How services are described. Contracts and invoices should describe the actual work (for example, “software development services”), not generic “consulting”.
• Worker classification. The contract label alone doesn’t decide whether a relationship is genuinely independent. Check the rules in your own country with a legal adviser.
• Foreign nationals. From 1 March 2026, foreign nationals working as Individual Entrepreneurs in Georgia need a permit to engage in labour activity. This doesn’t apply to Georgian citizens.

This article is general information, not legal or tax advice. Rules change, and eligibility depends on individual circumstances. Amounts in US dollars are approximate (1 GEL ≈ 0.38 USD, October 2026). See our Recruitment Services Disclaimer.