Georgia
countryGeorgia exempts individuals from income tax on crypto sales — Ministry of Finance guidance treats the gains as foreign-source income outside Georgian tax. Citizens of roughly 95 countries get a visa-free year, and tax residency comes at 183 days or via a high-net-worth program. The catches: the exemption rests on guidance rather than deep statute, and the political environment is volatile.
Bitcoin tax treatment
Gains from selling crypto are exempt from personal income tax for individuals, treated under Ministry of Finance guidance as foreign-source income — confirmed as of mid-2026. Commercial trading or mining as a business is taxed normally, and crypto trades are VAT-exempt.
territorial taxation: yes
Getting in
Residency: Citizens of ~95 countries can stay visa-free for a full year; tax residency comes at 183 days, or with no physical presence via the High Net Worth Individual program (wealth or income thresholds apply).
Citizenship: Naturalization requires about 10 years of residence plus language and history exams — rarely the goal for arrivals here.
Regime stability — the honest note
The exemption rests on ministry guidance rather than entrenched statute, and Georgia's politics have been turbulent — cheap and easy today, on thin legal foundations.
Verified 2026-06-12. Tax law is paper, not bedrock — verify against primary sources before moving anything that matters. This is not tax or legal advice.