How to leave Georgia properly and stop worrying about your “Georgian past”

As of 1 March, working in Georgia is, as a general rule, possible if you hold the corresponding right to work and a migration status - a residence permit, a D1 visa or another basis provided by law. An exception applies, for example, where the work or services are performed for a foreign client and relate to that client’s activity outside Georgia.
Source: Law of Georgia “On Labour Migration”

At the same time, a financial filter remains in place for obtaining a work residence permit through economic activity: the turnover from the sole proprietor’s or employer’s activity must meet the established requirements, including a benchmark of GEL 50,000 over the last 12 months.
Source: Law of Georgia “On the Legal Status of Aliens and Stateless Persons”;
JUST Advisors article on the temporary residence permit in Georgia

This is why some foreigners are now deciding to leave Georgia, or at least to reassemble their Georgian legal life. That is a normal part of global mobility. The only question is how to leave properly: with no tax loose ends, no forgotten sole proprietorship, no blocked access, no unmanaged property, no banking surprises and no anxiety about your “Georgian past”.

Before you leave, it helps to write down everything that ties you to Georgia:
A sole proprietorship, a company or a share in one; your tax portal account; bank accounts and cards; contracts with clients, contractors and landlords; employees; real estate; a car; a residence permit and ID card; a Georgian phone number; utility contracts; subscriptions; loans; fines; court or administrative proceedings.

The main mistake is assuming that everything stops automatically once you physically leave. It does not. Your tax portal account stays open, the bank keeps charging fees, a lease may remain in force, property still needs managing, and an official request from the tax authority may arrive after you have already gone.

There are three basic strategies for a sole proprietorship: keep it, suspend actual activity, or close it.

Strategy 1. Keep the sole proprietorship

This makes sense if you still have genuine economic activity, you understand whether the new labour migration rules apply to you, and you are ready to keep maintaining tax accounting.

Working with a foreign client is not in itself a universal exemption from a work permit: what matters is that the service is provided to a non-resident and relates to that non-resident’s activity outside Georgia.

What to do:
•      check whether you need a work permit;
•      check whether the basis for your residence permit still holds;
•      keep your accountant or draw up a clear tax reporting calendar;
•      make sure the phone number and email in your tax portal account are current and that you can access them;
•      make sure the Georgian number linked to rs.ge will work abroad;
•      check that there are no outstanding tax liabilities.

If the sole proprietorship stays but you no longer actually work in Georgia, it is important not to simulate turnover or create artificial income purely for the sake of migration status. That can raise questions with both the bank and government authorities.

Strategy 2. Keep the sole proprietorship but stop the activity

This option suits those who do not want to part with the sole proprietorship for good but are not planning to earn income through their Georgian status right now.
Termination or inactivity of economic activity can be recorded in the tax portal.

Under the Tax Code of Georgia, persons with micro or small business status file a declaration within 30 days of ceasing economic activity. An individual entrepreneur ceasing economic activity files a declaration of aggregate income and deductions within 30 working days, and no further declarations are required until the activity is resumed.
Source: Tax Code of Georgia

In practice this means: before the “pause” you need to close the tax period, pay your taxes, check for penalties, cancel unnecessary statuses or obligations and retain access to the tax portal.

Strategy 3. Close the sole proprietorship

If you definitely do not plan to continue activity in Georgia, closing the sole proprietorship is often safer than keeping it “just in case”.
The practical order is as follows:
•      file an application to cancel the sole proprietorship with the Public Registry (at the House of Justice);
•      cancel small business status or any other special status you held;
•      hand in cash registers and payment terminals;
•      close business accounts;
•      check your tax portal account;
•      file final declarations if you are required to;
•      keep confirmations of closure and of tax payments.

Important: closing a sole proprietorship does not automatically make debts, penalties, contractual obligations and liability disappear. A sole proprietor is an individual who is liable for obligations with their own property. So before closing, reconcile accounts with clients, contractors, the bank and the tax authority.

Even if you are leaving, Georgia may remain part of your tax history.
Check:
•      whether all declarations have been filed;
•      whether taxes, penalties and fines have been paid;
•      whether there are any active cash registers, terminals or electronic waybills;
•      whether the cessation of activity has been recorded correctly;
•      whether there are tax overpayments that can be refunded or offset;
•      whether you will end up with Georgian tax residency for the year of departure.

For tax residency what matters is not 183 calendar days from 1 January, but presence in Georgia for 183 days or more within any 12 consecutive calendar months ending in the relevant tax year. A day of presence is counted regardless of how long you were in the country that day.
Source: Tax Code of Georgia

This matters especially for those leaving in spring or summer: you can already be physically out of Georgia and still carry tax consequences for the year based on your earlier period of presence.

A Georgian bank account after departure can be an asset - or a source of problems.

Before leaving, check:
•      card expiry dates;
•      whether internet banking and the mobile app work;
•      whether SMS/push confirmations arrive abroad;
•      whether your Georgian number will work in roaming;
•      whether there are maintenance fees, minimum balance requirements or inactivity charges;
•      whether a card can be reissued remotely;
•      whether the account can be closed remotely;
•      which operations the bank will allow a non-resident after departure;
•      whether you should update your KYC questionnaire in advance.

If you do not need the account, it is better to close it. If you need it for taxes, rent, utility payments or property management, keep it - but set up controls: access, limits, an authorised representative, statements and notifications.

Do not close the account before you are sure that no tax refunds, final settlements with clients, rental deposit or property payments still need to pass through it.

A Georgian number is often linked to your tax portal account, bank, government services, utility accounts and messengers. Losing the SIM card abroad can mean losing access to the tax authority, the bank and your documents.

Before departure:
•      switch the number to a plan that works in roaming;
•      top up the balance;
•      check the SIM card’s activity period;
•      enable auto-payment if possible;
•      update your email as a backup channel;
•      save the PUK and your operator contract details;
•      consider an eSIM or a duplicate if your operator allows it.
Your phone number is part of your legal infrastructure in Georgia.

After you leave, many certificates can be obtained through a representative, but that is always slower and more expensive. Some documents are easier to collect in person before departure.

It is worth arranging in advance (if required in the country where you are moving the centre of your vital interests):
•      a criminal record certificate;
•      a certificate of no tax debt;
•      an extract on your sole proprietorship or company from the Public Registry;
•      a property extract with the cadastral code;
•      bank statements for the required period;
•      confirmation of closure of the sole proprietorship or cessation of activity;
•      copies of declarations and tax payments;
•      marriage, divorce and birth certificates if they were issued in Georgia;
•      your children’s education documents if a child studied in Georgia;
•      vehicle documents, insurance and roadworthiness inspection if you have a car.

A criminal record certificate may be needed for a residence permit in another country, for work, study, citizenship or visa procedures. For use abroad, check in advance whether an apostille or consular legalisation is required.

Real estate is an asset that requires management even when the owner lives in another country.

A minimum checklist:
•      update the Public Registry extract;
•      check the cadastral code, area, designated use, encumbrances, mortgage and seizures;
•      check for any outstanding obligations to the developer;
•      conclude a contract with a management company or a trusted representative;
•      set out who pays for utilities, repairs, taxes and building management;
•      make an inventory report and photograph the condition of the apartment;
•      decide who is entitled to rent the property out, sign contracts, accept deposits and evict tenants;
•      set up utility payments and debt monitoring.

In the contract with a management company or agent it is important to specify not just “rent out the apartment”, but the limits of authority: how much can be spent on repairs without your consent, where the rent is transferred, how often reports are sent, and who is responsible for keys, damage, vacancy, taxes and tenant claims.

If the property was the basis for your residence permit, check separately whether that basis still holds. A property-based residence permit is tied to the confirmed market value of the object; after 1 March 2026 the threshold is stated as USD 150,000.

Also remember property tax and land tax where they apply. These obligations can remain regardless of whether you live in Georgia or have already left.

A residence permit does not need to be “closed” simply because you are leaving. But you need to understand what will happen to its basis.

Check:
•      the validity period of the residence permit and ID card;
•      the basis of the permit: employment, sole proprietorship, real estate, family, investment, IT, study;
•      whether that basis survives your departure;
•      whether the permit needs renewal and whether you will be able to come for the application;
•      whether you have a valid registered address;
•      whether the employment contract or sole proprietorship activity that supported the status is ending.

After a residence permit is granted, a foreigner must obtain the corresponding residence card (binadroba) within 1 month. So those who leave straight after approval should not forget about the ID card.
Source: Law of Georgia “On the Legal Status of Aliens and Stateless Persons”

If you plan to keep your Georgian legal infrastructure, a valid ID card is also useful because it simplifies a number of actions in Georgia, including issuing a power of attorney.

A separate risk area is not the sole proprietorship but the company.

If you are a shareholder or director of a Georgian company, check the following before you leave:
•      who actually manages the company;
•      whether there is an accountant;
•      whether declarations are being filed;
•      whether the bank accounts are active;
•      whether the legal address is up to date;
•      whether there are employees and employment contracts;
•      whether there are foreign employees and work permits for them;
•      whether contracts with clients and contractors have been closed;
•      whether banking substance and compliance requirements are being met.

If the company is no longer needed, you cannot simply “forget” about it. Liquidating a company is a separate procedure and usually much longer than closing a sole proprietorship. If the company stays, appoint someone responsible, leave a power of attorney and set up the bank and tax portal access.

Employers should remember: on early termination or amendment of an employment contract with a labour immigrant, the local employer must record the information in the Ministry of Labour’s dedicated electronic system within 5 calendar days.

Before leaving, close not only the government-related matters but also your private contracts.

On residential or office lease: sign a termination agreement and handover report, record the condition of the premises, return the keys, and get your deposit back or a written waiver of claims.

On employees: process dismissal or transfer correctly, pay out salaries, compensation and holiday pay, withhold taxes and close HR records.

On contractors and clients: sign acceptance reports, close advances, refunds, debts and access rights.

On the car: check fines, insurance, roadworthiness inspection, pledges and parking. If you are leaving the car in Georgia, issue a power of attorney for its use, sale or registration - but only to someone you genuinely trust.

General recommendation: leave a power of attorney in Georgia before you go.

A power of attorney may be needed for the tax authority, the bank, the Public Registry, the House of Justice, courts, the police, utility companies, a management company, a notary, the post office, insurers and tenants.

To issue a power of attorney in Georgia, a foreigner needs a valid international passport or a Georgian ID card. The attorney’s presence is usually not required - their details or a copy of their document is enough. If the principal does not speak Georgian, an interpreter is needed, and the power of attorney is usually drawn up in Georgian and in a language the principal understands.

Do not issue a power of attorney “for everything at once” unless there is a real need. It is better to split the powers:
•      tax and accounting;
•      banks;
•      real estate and lease;
•      the Public Registry;
•      courts and disputes;
•      the car;
•      obtaining certificates and documents.

Be especially careful with powers to sell real estate, receive money, take out loans, pledge assets, make gifts and dispose of bank accounts. These should be deliberate powers, not ones included by accident.

Before departure, make sure you have:
•      a decision on the sole proprietorship: keep, suspend or close;
•      final declarations filed and taxes paid;
•      access to rs.ge;
•      a working Georgian phone number;
•      access to your bank and valid cards;
•      a clear view of which accounts to keep and which to close;
•      a criminal record certificate and other necessary documents;
•      fresh Public Registry extracts;
•      a contract with a property management company;
•      a power of attorney for a reliable representative;
•      backup copies of all documents;
•      a calendar of upcoming dates: taxes, residence permit, cards, contracts, insurance, utility payments.

A legally safe departure is a small legal project: you need to understand what you are leaving behind in Georgia, what to close, what to keep, what to hand over for management and which documents are better obtained before you go.

JUST Advisors can prepare you for relocation legally: analyse your situation, check your sole proprietorship, company, taxes, bank accounts, residence permit, real estate, contracts, powers of attorney and documents, put together a clear action plan and promptly collect everything you need before departure.

We can also act as your attorney in Georgia. A power of attorney can be issued to JUST Advisors so that after your departure we can represent your interests before the tax authority, banks, the House of Justice, the Public Registry, notaries, management companies, tenants and other authorities or counterparties - within the scope of the powers you define in the document.

The main goal is that after your move Georgia becomes not a source of anxiety, but a neatly closed or reliably managed part of your legal history.