Country Hiring Guide

Discover & Hire Top Talents in Georgia

Everything you need to know about the country's employment laws, culture, and workforce insights.

Capital

Tbilisi UTC+4

Economic Hubs

Tbilisi, Batumi

Currency

Lari (GEL)

Languages

Georgian, Russian, English

Payroll

monthly

Employer Tax

2.00%

Workforce Insights

Talent Landscape in Georgia

Georgia has an estimated labor force of about 1.89 million (2025), with talent demand concentrated in tourism, logistics, financial services, information technology and construction. International employers are most likely to find relevant candidate pools for Hospitality, Logistics, and Accounting & Finance. The market is well suited to focused hiring, while niche roles benefit from targeted sourcing and a clear employer value proposition.

Major Economic Hubs

Tbilisi, Batumi

Skills In-Demand

Hospitality

Working Culture

Hospitality and Relationship Commitment

Georgian business culture places high value on personal warmth, hospitality and trust. A relationship may deepen through meals and extended conversation before formal cooperation accelerates.

Respect for Seniority and Strong Leaders

Senior figures are often expected to provide clear direction and take responsibility. Junior employees may hesitate to contradict them publicly.

Direct Emotion with Personal Loyalty

Discussion can be expressive and candid, but loyalty to trusted colleagues is strong. Managers should separate passionate communication from personal hostility.

Average Salary

Job Title	Avg Monthly Salary (GEL)
Accounting & Finance
Administrative Executive, Junior (1-3 years)	2,400 GEL	S$3,264
Administrative Executive, Mid (3-5 years)	3,200 GEL	S$4,352
Book Keeper, Junior (1-3 years)	2,150 GEL	S$2,924
Book Keeper, Mid (3-5 years)	2,900 GEL	S$3,944
Finance Executive, Junior (1-3 years)	2,750 GEL	S$3,740
Finance Executive, Mid (3-5 years)	3,600 GEL	S$4,896
Creatives
Graphic Designer, Junior (1-3 years)	2,750 GEL	S$3,740
Graphic Designer, Mid (3-5 years)	4,000 GEL	S$5,440
UI/UX Designer, Junior (1-3 years)	2,900 GEL	S$3,944
UI/UX Designer, Mid (3-5 years)	5,050 GEL	S$6,868
Data Analytics
Data Analyst, Junior (1-3 years)	4,000 GEL	S$5,440
Data Analyst, Mid (3-5 years)	5,200 GEL	S$7,072
Data Engineering
Data Engineer, Junior (1-3 years)	4,000 GEL	S$5,440
Data Engineer, Mid (3-5 years)	6,450 GEL	S$8,772
AI & Machine Learning
Data Scientist, Junior (1-3 years)	4,000 GEL	S$5,440
Data Scientist, Mid (3-5 years)	5,350 GEL	S$7,276
Machine Learning Engineer, Junior (1-3 years)	3,350 GEL	S$4,556
Machine Learning Engineer, Mid (3-5 years)	5,050 GEL	S$6,868
Digital Marketing
Content Marketing, Junior (1-3 years)	3,200 GEL	S$4,352
Content Marketing, Mid (3-5 years)	4,750 GEL	S$6,460
Digital Marketing, Junior (1-3 years)	3,200 GEL	S$4,352
Digital Marketing, Mid (3-5 years)	4,750 GEL	S$6,460
Growth Marketing, Junior (1-3 years)	3,350 GEL	S$4,556
Growth Marketing, Mid (3-5 years)	5,050 GEL	S$6,868
Software Development
Backend Developer, Junior (1-3 years)	4,150 GEL	S$5,644
Backend Developer, Mid (3-5 years)	6,150 GEL	S$8,364

Job Title	Avg Monthly Salary (GEL)
DevOps
DevOps Engineer, Junior (1-3 years)	4,000 GEL	S$5,440
DevOps Engineer, Mid (3-5 years)	5,350 GEL	S$7,276
Site Reliability Engineer, Junior (1-3 years)	4,000 GEL	S$5,440
Site Reliability Engineer, Mid (3-5 years)	5,650 GEL	S$7,684
Customer Support
Customer Service Officer, Junior (1-3 years)	2,000 GEL	S$2,720
Customer Service Officer, Mid (3-5 years)	2,600 GEL	S$3,536
Customer Experience
Customer Success Manager, Junior (1-3 years)	2,900 GEL	S$3,944
Customer Success Manager, Mid (3-5 years)	4,150 GEL	S$5,644
HR Operations
HR Executive, Junior (1-3 years)	2,600 GEL	S$3,536
HR Executive, Mid (3-5 years)	3,500 GEL	S$4,760
FinTech
Blockchain Developer, Junior (1-3 years)	3,200 GEL	S$4,352
Blockchain Developer, Mid (3-5 years)	4,750 GEL	S$6,460
Payments Engineer, Junior (1-3 years)	3,200 GEL	S$4,352
Payments Engineer, Mid (3-5 years)	4,300 GEL	S$5,848
Cloud Computing
Cloud Engineer, Junior (1-3 years)	3,700 GEL	S$5,032
Cloud Engineer, Mid (3-5 years)	5,350 GEL	S$7,276

Hiring Guide

Hiring Guide in Georgia

This guide highlights the fundamental rules employers must know to hire compliantly, covering pay structures, leave policies, termination procedures, and compliance requirements.

For details, browse the topics through the tabs below.

Payroll in Georgia

Payroll Cycle

Salary is commonly paid on the last working or calendar day of the month.

Minimum Wage

A statutory national minimum wage exists, although sector or market pay is generally substantially higher.

Overtime Pay

- Generally 40 hours per week, or 48 hours in sectors with specific operating conditions. - Overtime should be notified in advance where possible and must comply with rest requirements.

- Overtime Pay = Ordinary Hourly Rate × Increased Rate agreed by the parties × Overtime Hours, or equivalent additional rest.

Bonus

13th Month

Georgia does not impose a general statutory 13th month salary on private sector employers. Private sector employees therefore have no automatic entitlement to an additional annual salary unless a binding employment contract, collective agreement, wage order, employer rule, or special sector law provides one.

No statutory private sector calculation applies. Where a binding instrument grants an annual bonus or 13th salary, the amount must be calculated under that instrument; there is no legal default that it equals 1 month of salary.

No private sector employee in Georgia qualifies automatically under the general labour law. Eligibility is limited to employees expressly covered by the applicable contract, collective agreement, wage order, employer rule, or special sector provision. The general law does not prescribe a universal minimum service period, prorating method, payment deadline, or entitlement after resignation or dismissal for a 13th salary. Those points must be determined from the specific binding instrument. Statutory leave pay, severance, end of service benefits, profit sharing, and public sector payments are separate benefits and should not be recorded as private sector 13th month salary unless the local rule expressly treats them that way.

Employees Benefits

Types of Benefit	Details
Mandatory
Public healthcare or mandatory medical coverage in Georgia	Health protection in Georgia is delivered through the medical or sickness branch of Funded pension contributions and mandatory workplace injury insurance. Employers must register employees who meet the scheme’s coverage tests and remit the required payroll contribution on the prescribed wage base. The programme commonly provides medical treatment and cash sickness or maternity benefits, while eligibility for dependants, expatriates and higher earners follows the local institution’s rules.
Work injury protection under Funded pension contributions and mandatory workplace injury insurance	Georgia requires employers to protect employees against accidents and occupational disease through the work injury component of Funded pension contributions and mandatory workplace injury insurance or a legally approved policy. The obligation includes premium or levy payment, accident reporting and cooperation with medical or disability assessments. Coverage is not replaced by a private medical plan.
Funded pension contributions and mandatory workplace injury insurance	Employers in Georgia must apply the contribution and registration rules for Funded pension contributions and mandatory workplace injury insurance. Payroll should separately identify the employer funded amount and any employee deduction, use the statutory contribution wage or ceiling, and retain evidence of enrolment. The exact branches covered are those listed in the scheme, which can include retirement, health, unemployment or employment injury protection.
Statutory termination or end of service entitlement in Georgia	Georgia does not treat every separation identically. The final settlement must be calculated using the employee’s contract type, completed service and reason for termination, including statutory notice, accrued leave and any legally required severance or end of service award. Collective agreements may provide a more favourable formula.
Optional
Supplementary private medical insurance in Georgia	Private medical insurance in Georgia should be designed around the gaps left by Funded pension contributions and mandatory workplace injury insurance. Employers commonly add faster outpatient access, private hospital treatment, dental, optical, mental health and dependant cover. The policy remains optional unless a visa, emirate, collective agreement or sector rule makes insurance compulsory, and any taxable benefit treatment should be processed through payroll.
Performance or profit sharing bonus in Georgia	A performance or profit sharing bonus in Georgia is optional unless promised by contract, collective agreement or an established plan. The rules should specify the performance period, measurable targets, proration for joiners and leavers, and treatment during protected leave. Payroll must apply local income tax and social contribution rules to the payment.
Meal, commuting and business travel support in Georgia	Meal, commuting and business travel support in Georgia should be split between fixed cash allowances and reimbursements supported by receipts. That distinction determines whether the amount is taxable salary, exempt expense repayment or part of the contribution wage. The policy should state limits, eligible journeys and the treatment of remote work.
Housing, relocation and remote work support in Georgia	Housing, relocation and remote work support in Georgia is normally contractual rather than statutory. The policy should identify covered costs, taxable benefit treatment, repayment conditions for early departure and whether the support is temporary or continues throughout the assignment.

Taxes

Country Tax

Georgia's country tax is known as Value-Added Tax (VAT) 18%

Individual Tax

Tax Component	Contribution Rate (%)	Details
Income Tax Structure
Resident Tax Rates	20% flat rate	Georgia generally applies a 20% flat rate to taxable employment income, subject to statutory exemptions, payroll withholding rules, and treaty relief where relevant.
Non-Resident Employment Income	20% flat rate	Nonresident Georgia sourced employment income is generally taxed at 20%, subject to treaty relief.
Taxable Income Adjustments
Main Deductions and Allowances	See details	However, such contributions (both cash and noncash contributions except for immovable property) are deductible only up to 10% of taxable income before deduction of charitable expenses. .
Taxable & Exempt Components
Bonuses and Cash Allowances	Generally taxable at marginal employment rate	In Georgia, cash salary, commissions, performance bonuses, and recurring cash allowances are generally taxable employment income and subject to payroll withholding at the applicable marginal rate unless a specific statutory exemption applies.
Benefits in Kind	Taxable value at marginal rate where applicable	In Georgia, employer provided housing, vehicles, meals, insurance, equity, and other noncash benefits may be taxable under local valuation rules. Business reimbursements and de minimis exemptions require local support.

More Countries

Explore hiring in other countries

Indonesia

CapitalJakarta

Employers Tax10.24% – 11.74%

Employers Tax13.95% – 14.95%

Employers Tax7.75% – 17.25%

Australia

CapitalCanberra

Employers Tax12.00% + variable

Bahrain

CapitalManama

Employers Tax7.20% – 18.00%

Bangladesh

CapitalDhaka

Employers TaxVariable

Brunei

CapitalBandar Seri Begawan

Employers Tax8.50% – 10.50% or BND 57.50

Employers Tax5.00% + variable

India

CapitalNew Delhi

Employers Tax15.75% + variable

Israel

CapitalJerusalem

Employers Tax17.01% – 20.10%

Japan

CapitalTokyo

Employers Tax16.46% – 25.21%

Employers Tax17.50% – 22.50%

Kuwait

CapitalKuwait City

Employers Tax0.00% – 11.50%

Employers Tax12.50% – 14.50%

Nepal

CapitalKathmandu

Employers Tax20.00% or scheme specific

New Zealand

CapitalWellington

Employers Tax3.50% + variable

Employers Tax11.00% + variable

Employers Tax0.00% – 14.00%

Employers Tax10.53% – 29.12%

Sri Lanka

CapitalSri Jayawardenepura Kotte

Employers Tax15.00%

Thailand

CapitalBangkok

Employers Tax5.20% – 6.00%

Employers Tax12.00% – 25.00%

Employers Tax16.40% – 19.40%

Botswana

CapitalGaborone

Employers TaxVariable

Employers Tax13.95% – 17.20%

Chad

CapitalN'Djamena

Employers Tax16.50%

Democratic Republic of the Congo

CapitalKinshasa

Employers Tax14.20% – 16.20%

Employers Tax5.00% + variable

Ivory Coast (Côte d’Ivoire)

CapitalYamoussoukro

Employers Tax15.45% – 18.45%

Kenya

CapitalNairobi

Employers Tax7.50% + variable

Lesotho

CapitalMaseru

Employers Tax1.00% + variable

Employers Tax10.00% + variable

Mali

CapitalBamako

Employers Tax17.90% – 20.90%

Employers Tax0.90% + variable

Employers Tax19.40% – 23.40%

Employers Tax2.00% + variable

Employers TaxAt least 22.50%

Employers Tax6.50% + variable

Zimbabwe

CapitalHarare

Employers Tax5.50% + variable

Employers Tax25.00% + variable

Bosnia and Herzegovina

CapitalSarajevo

Employers Tax0.00% – 6.00%

Bulgaria

CapitalSofia

Employers Tax18.92% – 19.62%

Employers Tax15.40% + variable

Employers TaxFixed amounts + variable

Employers Tax19.32% – 20.24% + variable

France

CapitalParis

Employers Tax25.00% – 45.00%

Germany

CapitalBerlin

Employers Tax21.20% + variable

Employers TaxAt least 17.95%

Ireland

CapitalDublin

Employers Tax9.00% – 11.25%

Employers Tax7.20% + variable

Employers TaxAt least 12.57%

Employers TaxAt least 6.10% + variable

Employers Tax2.00% – 16.10% + variable

Poland

CapitalWarsaw

Employers Tax20.98% – 23.64%

Employers Tax2.25% – 10.25%

Employers Tax30.65% + variable

Employers Tax7.40% – 9.90% + variable

Ukraine

CapitalKyiv

Employers Tax8.41% – 22.00%

United Kingdom

CapitalLondon

Employers Tax18.00% – 18.50% + 15.00% on taxable benefits

Argentina

CapitalBuenos Aires

Employers Tax24.00% – 26.40% + variable

Employers Tax31.70% – 39.30%

Canada

CapitalOttawa

Employers Tax8.12% – 12.23% + variable

Chile

CapitalSantiago

Employers Tax5.87% – 6.47% + variable

Colombia

CapitalBogotá

Employers Tax30.02% – 36.46%

Costa Rica

CapitalSan José

Employers Tax26.83% + variable

Employers Tax11.15% + variable

CapitalGuatemala City

Employers Tax17.25% – 43.48% + 20.40% of UMA

Nicaragua

CapitalManagua

Employers Tax23.50% – 24.50%

Panama

CapitalPanama City

Employers Tax14.31% – 19.42%

Employers Tax9.75% + variable

Suriname

CapitalParamaribo

Employers Tax15.15% + variable

Trinidad and Tobago

CapitalPort of Spain

Employers TaxApproximately 8.80% + variable

United States

CapitalWashington, D.C.

Employers Tax8.25% + variable

Uruguay

CapitalMontevideo

Employers Tax12.60% + variable

Saudi Arabia

CapitalRiyadh

Employers Tax2.00% – 12.25%

United Arab Emirates

CapitalAbu Dhabi

Employers Tax0.00% – 15.00% + variable GCC rate

Let's Talk

Explore Georgia's Employment Essentials

Glints specializes in Southeast Asia, making us the ideal partner for your expansion. Let's work together to simplify hiring and ensure compliance in Georgia.