Georgia has become a magnet for freelancers and solo founders, and for one concrete reason: a 1% small-business tax regime that the Philippines simply has no equivalent to. It also offers freehold property and an unusually generous 365-day visa-free stay for many nationalities. The Philippines counters with English as a working language, an Asian base, and a beach-and-island lifestyle. This is a comparison where, for a certain profile, Georgia genuinely wins on tax.
| Philippines | Georgia | |
|---|---|---|
| Tax on foreign income | Territorial, foreign income untaxed for a Resident Alien | Foreign-source personal income generally untaxed for individuals |
| Tax for freelancers / small business | Local income taxed up to 35% (foreign income exempt) | 1% turnover tax under small-business status up to a high threshold |
| Residency / entry | SRRV from age 40 | Residency via property or investment; 365-day visa-free stay for many nationalities |
| Cost of living | Very low | Low, Tbilisi slightly higher |
| Banking & CRS | Currently outside CRS | In CRS |
| Property ownership | Condos only, no land | Foreigners can own residential property freehold |
| Connectivity | Hub for Asia via Singapore | Decent links to Europe and the Middle East |
| Working language | English official and widely used | Georgian, Russian common, less English |
Highlighted cell indicates the stronger option for that row. Rules change often; verify current requirements before deciding.
Where Georgia wins, honestly
The 1% small-business regime is the headline, and it is a genuine advantage. A freelancer or solo founder under the right Georgian status can pay roughly 1% on turnover up to a high threshold, a structure the Philippines does not offer at all. Georgia also allows freehold property ownership and lets many nationalities stay 365 days visa-free, which is unusually generous. For a location-independent earner optimising purely for a low-tax operating structure, Georgia is hard to beat.
Where the Philippines wins
English is the deciding factor for many. It is an official, working language in the Philippines, while Georgia runs on Georgian, with Russian widely used and less English day to day. The Philippines also offers an Asian time zone and base, beaches and islands, and a clear permanent-residency product in the SRRV. And it sits outside CRS for now, while Georgia participates.
The honest summary: Georgia wins the tax-structure argument for freelancers; the Philippines wins almost everything about daily living for an English speaker.
The verdict
Choose Georgia if you are a freelancer or solo founder who wants the 1% regime and freehold property, and the language is not a dealbreaker. Choose the Philippines if you want English as a working language, an Asian base, and an island lifestyle, with foreign income untaxed as a Resident Alien. For a pure low-tax operating structure, Georgia leads; for living well in English in Asia, the Philippines does.
