Legislative changes in Labour Migration: Amendments to the rules for granting the right to carry out labour activities to labour immigrants and self-employed foreign nationals

On 9 July 2026, important legislative amendments entered into force, introducing changes to the regulation of labour activities carried out by foreign nationals in Georgia.

Below, we provide a detailed overview of the key updates:

1. Introduction of the Concept of “Short-Term Professional Activity”

• Duration and limitation:The period of short-term professional activity may not exceed a total of 4 months within a calendar year and must not exceed the period of stay of the labour immigrant in Georgia.

• Employer’s obligation:The employer is required to register the labour immigrant in a special electronic system and submit the documentation specified in Annex No. 4.

2. Changes for Self-Employed Foreign Nationals Providing Services to Non-Residents

Previously, following the legislative amendments of 15 April 2026, foreign self-employed individuals providing services to non-resident persons outside Georgia were exempt from obtaining a work activity permit.

• What has changed:Under the new regulations, if such individuals require a residence permit in Georgia in order to legally stay in the country in the future, they are now entitled to voluntarily obtain the relevant work activity permit.

3. Additional Categories Exempt from the Application of These Rules

The list of categories to which the requirements of this legislation do not apply has been expanded to include the following:

• Individuals engaged in short-term activities: foreign nationals carrying out short-term professional activities in Georgia.

• Individuals working for the state: persons performing activities for the benefit of a public institution or a state-owned enterprise (where the state holds a share).

• Remote workers: individuals working fully remotely for a local employer without the need to enter Georgia for this purpose.

• Managers and governing bodies of certain entities: individuals carrying out managerial or executive activities, or participating in audit committees, within Category I, II, or III enterprises defined under the Law of Georgia on Accounting, Reporting and Auditing, or within Public Interest Entities (PIEs) determined under the relevant criteria established by law or approved by the Government of Georgia.

• Individuals with temporary residence rights: persons who have obtained the right to temporary residence in Georgia in accordance with applicable legislation.

4. Rules for Reporting Changes to Employment Contracts

The legislation now clearly defines when an employee is required to notify the Legal Entity of Public Law – National Employment Agency about changes made to an employment contract.

Notification is required in case of:

• Change of position (vacancy);

• Change of the field of activity.

Notification is not required in case of:

• Change in position level (for example, promotion);

• Change in remuneration (salary);

• Change in working schedule.

5. Prohibition of Power of Attorney for Self-Employed Individuals

It has been officially established that a self-employed person (for example, an individual entrepreneur) may not submit documents for obtaining a work activity permit through an authorised representative. The procedure must be completed personally by the applicant.

6. Mandatory Video Interview Requirement

• During the video interview stage, a self-employed individual must have the original passport used for submitting the application.

7. Advance Approval of Future Employment Quotas

• Local employers are now required to agree in advance on the planned number (quota) of foreign employees they intend to hire during the year.

8. Leaving Applications Unreviewed and Refund of Service Fees

• If a self-employed foreign national submits an application for a permit, but it is later determined that the relevant legislation does not apply to them (as they fall under an exempt category), the application will remain unreviewed, and the paid service fee will not be refunded.

9. Exceptional Conditions for Submitting Annual Turnover Documentation

A foreign self-employed individual may be exempt from submitting an annual turnover document issued by the Revenue Service (which confirms a turnover of GEL 50,000 per foreign employee) if the following conditions are met simultaneously:

• No more than 3 months have passed since their registration;

• The company does not employ more than 3 foreign nationals.

  
  

If the company/individual entrepreneur is not registered as a VAT payer, they must submit a document issued by a competent authority/person confirming that:

• The entity is not a VAT payer;

• The turnover generated during the last continuous 12 months meets the applicable thresholds (GEL 50,000 or GEL 35,000).

  
  

If no more than 3 months have passed since the establishment of the company or registration of the individual entrepreneur, and the entity does not employ more than 3 foreign nationals, submission of a turnover document is not required.

Properly managing changes in legislative regulations is essential to ensuring your business remains compliant and continues its operations smoothly.

Would you like to understand how new regulations may affect your business or employment activities in Georgia? The IBCCS TAX Georgia team is ready to provide qualified consultation and help you ensure full compliance with labour immigration requirements.

Contact Us:  helloGeorgia@ibccs.tax | +995 32 24 24 837