Is it easier to get residency in Georgia or Paraguay?

Paraguay, for most people. Its migration authority states that temporary residency needs no property or investment. Every Georgian residence permit type needs a basis such as work with a right to work, family ties, property above USD 150,000, an investment or qualifying IT work.

Which country has the clearer tax residency rule?

Georgia. Article 34(2) of the Tax Code makes you resident after 183 days in any continuous 12-month period, and Article 82(1)(u) exempts foreign-source income of residents. Paraguay has no published day count for individuals, according to our sister site.

Is freelance income from foreign clients tax-free in Georgia?

No, if you are a Georgian tax resident. Article 104(1)(c.g) of the Tax Code treats services from a Georgian-resident provider to a client abroad as Georgian-source income. Many freelancers use individual entrepreneur registration with small business status, taxed at 1% up to GEL 500,000 a year.

Which country gives citizenship faster?

Paraguay. Article 148 of its Constitution requires at least 3 years of settled residence, plus regular work in the country and good conduct. Georgia requires 10 years of continuous lawful residence and exams, and usually renunciation of your other citizenship.

Georgia vs Paraguay: residency and tax compared

Georgia and Paraguay compared on residency routes, fees, permanent residence, citizenship and tax residency.

Last verified 2026-10-20Next review 2027-01-206 official sources

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Paraguay is easier for residency, and Georgia is clearer for tax. Paraguay gives temporary residency without investment and permanent residency after the temporary card, and its sister-site guides find no day-count test for individual tax residency. Georgia needs a concrete basis for each permit (work with a right to work, family, property, investment or IT work), takes 10 years to permanent residence on the general route, and has a written 183-day tax test with a written exemption for foreign-source income.

We are a Georgia service, so we have no reason to oversell Paraguay. The Paraguay facts on this page come from our sister site, Paraguay Residents, which cites the Paraguayan migration authority and tax rules. Check that site for anything Paraguay-specific.

Residency side by side

Question	Georgia	Paraguay
Route with no job, family or investment	None. Each permit type in Article 15 of the Aliens Law needs a basis.	Temporary residency; the migration authority states no property or investment is required
First permit length	6 months to 1 year for work, study and family permits; 1 year for the property permit; 3 years for IT; 5 years for investment	Temporary residency up to 2 years, renewable
Property route	Short-term permit for property worth more than USD 150,000 (since 1 March 2026)	Not needed for temporary residency
Working	Right to work required since 1 March 2026, with listed exemptions	The authority states a residente precario (applicant with a pending file) may work
Where you apply	Public Service Hall or online for most permit types; a representative may file	In person in Asunción; follow-up may be through a representative
Government fee	GEL 300, GEL 450 or GEL 600 by speed for most permits	Gs. 2,926,925 for temporary or permanent residency (checked 19 August 2026)
Permanent residence	10 years on temporary permits, or 5 years on an investment permit (USD 300,000)	Change of category from temporary residency, applied for in the 3 months before the card expires
Citizenship	10 years of continuous lawful residence plus language, history and law exams; renounce other citizenship in most cases	Article 148 of the Constitution: at least 3 years of radicación (settled residence), regular work in the country and good conduct

Sources for the Paraguay column: Paraguay residency guide and Paraguay residency cost. For Georgia, see the Georgia residency overview and the fee table.

Tax side by side

Question	Georgia	Paraguay
How you become tax resident	183 or more days in Georgia in any continuous 12-month period ending in the tax year (Tax Code Article 34(2))	No day count for individuals; the tax residency certificate (Resolución General N° 65/2020) asks for your migration movement record
Foreign income	Exempt for residents if it is not Georgian-source (Article 82(1)(u))	Outside the charge because of source rules in Ley N° 6380/2019, with no stated exemption article
Freelancing from inside the country	A Georgian-resident provider's fees from foreign clients count as Georgian-source (Article 104(1)(c.g)), so they are taxed	Not covered by the sister-site pages we used
Small business regime	Individual entrepreneur with small business status: 1% up to GEL 500,000 a year, 3% on income above that (Articles 88 to 90)	Not covered by the sister-site pages we used
Standard personal rate	20% on Georgian-source income (Article 81(1))	Not covered by the sister-site pages we used

The Paraguay tax facts come from is there a 183-day rule in Paraguay and Paraguay vs Georgia on the sister site. That comparison quotes an old Georgian small business limit of GEL 100,000 at 5%. The current Tax Code has GEL 500,000 at 1%.

The freelancer rule matters for remote workers. Many people move to Georgia expecting foreign client income to be tax-free. Under Article 104(1)(c.g), once you are a Georgian tax resident, services you deliver to clients in another country count as Georgian-source income. Most people in that position register as an individual entrepreneur with small business status. See foreign income in Georgia and individual entrepreneur.

Immigration status and tax status are separate in both countries

A Georgian residence permit does not make you a Georgian tax resident, and Georgian tax residency gives you no right to stay. Paraguay works the same way: the sister site describes the cédula (identity card) and tax residency as two statuses under two laws. In both countries you can hold one without the other.

Information exchange

Neither country is a hiding place. Georgia joined the OECD agreement for automatic exchange of financial account information, with first exchanges planned for September 2024 according to secondary sources. Paraguay appears among the jurisdictions committed to the same standard, according to the sister site.

Which one fits which person

You want residency without a job, family tie or investment: Paraguay. Georgia has no general route for that.
You will spend more than half the year in one place and want a written day test: Georgia.
You run a service business under GEL 500,000 a year and will live in Georgia: Georgia, with an individual entrepreneur registration, a right to work and a work residence permit. Plan all three.
You want citizenship within a few years: Paraguay's constitutional minimum is 3 years of settled residence. Georgia's general rule is 10 years.
You want to keep your current citizenship after naturalising: check Georgia's renunciation rule first.
You move constantly and will meet no country's day test: neither country solves that. Get advice on the rules of the country you are leaving.

Both countries leave one question open: the rules of the country you are leaving. Your home country may still treat you as its tax resident whatever Georgia or Paraguay say. See what Georgian tax residency does not solve.

What is not yet established. We have not checked Paraguay's personal income tax rate, its business regimes or any minimum stay for keeping Paraguayan residency. The sister site states that Paraguay has published no day count for the tax residency certificate. Check those points on paraguayresidents.com or with a Paraguayan adviser.

Common questions

Is it easier to get residency in Georgia or Paraguay?: Paraguay, for most people. Its migration authority states that temporary residency needs no property or investment. Every Georgian residence permit type needs a basis such as work with a right to work, family ties, property above USD 150,000, an investment or qualifying IT work.
Which country has the clearer tax residency rule?: Georgia. Article 34(2) of the Tax Code makes you resident after 183 days in any continuous 12-month period, and Article 82(1)(u) exempts foreign-source income of residents. Paraguay has no published day count for individuals, according to our sister site.
Is freelance income from foreign clients tax-free in Georgia?: No, if you are a Georgian tax resident. Article 104(1)(c.g) of the Tax Code treats services from a Georgian-resident provider to a client abroad as Georgian-source income. Many freelancers use individual entrepreneur registration with small business status, taxed at 1% up to GEL 500,000 a year.
Which country gives citizenship faster?: Paraguay. Article 148 of its Constitution requires at least 3 years of settled residence, plus regular work in the country and good conduct. Georgia requires 10 years of continuous lawful residence and exams, and usually renunciation of your other citizenship.

Not sure which permit fits you?

Georgian law has several residence permit types, and each one has its own conditions and renewal rules. Send us your nationality and how you earn. We reply with the permit that fits, or we tell you if none of them does.

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Sources

Every legal, fee and procedural statement on this page is taken from the sources below and was checked on 2026-10-20. Where they change, this page changes.

Law of Georgia on the Legal Status of Aliens and Stateless Persons (Legislative Herald of Georgia) — Residence permit types, conditions, validity and refusal grounds
Tax Code of Georgia (Legislative Herald of Georgia) — Tax residency, income tax, exemptions and small business status
Paraguay Residents: Paraguay residency guide — Paraguayan residency categories, routes to permanent residency and naturalisation (Constitution Article 148)
Paraguay Residents: Paraguay residency cost — Paraguayan government residency fees checked on 19 August 2026
Paraguay Residents: is there a 183-day rule in Paraguay — No day count for individual tax residency; Resolución General N° 65/2020 requirements
Paraguay Residents: Paraguay vs Georgia — Paraguayan source rules under Ley N° 6380/2019 and information exchange

This page is general information about Georgian rules as published by the authorities named above. It is not legal or tax advice for your circumstances, and immigration outcomes depend on your nationality, documents and individual case. See our legal and tax information disclaimer.