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Compare · Georgia vs Thailand

Georgia vs Thailand for Australians leaving home

Georgia:Territorial taxNo AU treatyThailand:Remittance basisAU tax treaty

The regimes are genuinely different: Georgia is a territorial tax system while Thailand runs remittance-basis tax, which of your income streams each one actually touches matters more than any headline rate.

The treaty position splits them: Thailand has a full Australian tax treaty (tie-breaker plus withholding capped at 15% on unfranked dividends), while Georgia has none, no safety net if both countries claim you.

Georgia is the cheaper place to live day to day, roughly 40% of Sydney's basket against Thailand's 50% (indicative, ex-rent), which can outweigh a thinner tax saving over a full household budget.

Personalise this, enter your numbers once and every figure below becomes yours: “your estimated income tax: $14,200”, not “0, 22%”. Open the Country Comparison tool →

2 destinationsGeorgiaGeorgiaThailandThailand
Tax
Regimeterritorial, worldwide income not taxedremittance, worldwide income not taxed
Income tax on salaryFlat 20% on Georgian-source income, which includes remote work physically done in Georgia. Register for Small Business Status and qualifying service turnover is taxed at 1% instead.Progressive 0, 35% on Thai-source salary. A THB 2m (~A$87k) salary pays roughly 18% effective after standard allowances.
Capital gainsForeign share gains are exempt as foreign-source. Georgian property held 2+ years sells tax-free; under 2 years, 20% on the gain. (0% typical)Gains on SET-listed Thai shares are exempt. Foreign share gains earned from 2024 are taxable at progressive rates in the year remitted. (15% typical)
DividendsForeign dividends and interest: exempt. Georgian-source: 5% final withholding.Thai dividends: 10% final withholding. Foreign dividends: progressive rates when remitted, with a treaty credit for Australian tax already paid.
InterestGenerally untaxed locallyTaxed locally around 15%
CryptoThe tax authority has ruled that individuals' gains from selling crypto are exempt (treated as foreign-source). Mining and business-like activity can be taxable. A written advance ruling is cheap and worth getting.Crypto gains are assessable income at progressive rates, with 15% withholding on some disposals. Trades on SEC-licensed Thai exchanges have enjoyed temporary exemptions. Foreign-exchange crypto gains follow the remittance rules, taxable when brought in.
Australia tax treatyNo, full 30% / 10% withholding, no tie-breakerYes, AU withholding capped at 15% dividends / 10% interest, tie-breaker available
Social securityA 2%+2% pension contribution applies to Georgian citizens and permanent residents on local employment; most foreign remote workers are outside it.Employees pay a capped social security contribution (max THB 750/month), negligible for planning.
Visa
Best pathways
  • One-year visa-free entry, Australians can enter visa-free and stay a full 365 days, resetting with a border run. No application, no fee, no income test.
  • Individual entrepreneur + 1% Small Business Status, Register as an individual entrepreneur in a day, obtain Small Business Status, and pay 1% on service turnover up to GEL 500k/year.
  • HNWI tax residency programme, Georgian tax residency WITHOUT day-count: prove GEL 3m+ (~A$1.7m) worldwide assets or high income, plus a Georgian income/asset link.
  • LTR (Long-Term Resident) visa, 10-year visa across categories: wealthy global citizen (US$500k+ assets), wealthy pensioner (US$80k/year passive), work-from-Thailand professional (US$80k/year for a listed/large foreign employer), highly-skilled professional (17% flat Thai tax).
  • DTV (Destination Thailand Visa), 5-year multi-entry visa for remote workers and "soft power" activities (Muay Thai, cooking courses): THB 500k (~A$22k) in funds, 180 days per entry.
  • Thailand Privilege (Elite) visa, Membership-fee residence: from ~THB 900k (~A$39k) for 5 years up to 20-year tiers.
Visa ease10/107/10
Family on visasDependants covered on main pathwaysDependants covered on main pathways
Fastest timeline~0 months on the quickest pathway~1 month on the quickest pathway
Money
Rent (family home, monthly)$1,800/mo$2,800/mo
Rent (couple, monthly)$1,100/mo$1,500/mo
International school (per child/yr)$12,000$22,000
Health cover (family/yr)$3,000$5,500
Cost of living vs Sydney40% of Sydney (ex-rent)50% of Sydney (ex-rent)
Relocation one-off~$10,000~$15,000
Flights home (return, pp)$2,400$1,300
Life
Timezone vs AEST6h behind3h behind
Flight from Sydney~20 hours~9.5 hours
English4/105/10
Safety8/106/10
Healthcare5/108/10
Schooling5/107/10
ClimateContinental: hot dry Tbilisi summers, snowy winters; wine-country autumns are the payoff.Tropical: hot season to 40°C, monsoon June, October, pleasant November, February.

Costs, rates and visa figures are country-module data marked indicative until individually verified; FX and rental markets move constantly.

Honest downsides, side by side

Every destination hub on this site carries its downsides in the open. Here are both lists together, because the right question is rarely “which is better?” and usually “which set of problems would you rather live with?”

Georgia

  • No Australia treaty: if the ATO decides you never ceased residency, Georgia's 1% receipts do not save you. There is no tie-breaker, and you will owe full Australian tax with tiny credits.
  • Political volatility is real, mass protests, EU-accession whiplash and Russia next door; the risk premium is not theoretical.
  • Healthcare and international schooling are the weakest on this list; families with medical needs should look elsewhere.
  • English penetration is low outside the expat bubble; Georgian is a language you will not learn quickly, and bureaucracy runs in it.
  • Banking access has become jumpier, enhanced compliance checks on foreigners' accounts can freeze your setup at the worst moment.

Thailand

  • The 2024 remittance change turned Thailand from "de facto tax-free" into a real tax system overnight, and the rules are still settling, which is exactly the uncertainty you moved to avoid.
  • Visa policy churns: rules on extensions, insurance and financial proof change frequently and vary by immigration office.
  • Air quality in Bangkok and especially Chiang Mai (burning season, Feb, April) is a genuine health issue.
  • You will never be more than a guest: property freehold is off-limits for land, and permanent residency/citizenship are rare in practice.

Make this comparison yours

The table above shows the general figures. Enter your income and family once and the tax rows become your numbers, “your estimated income tax in Tbilisi: $14,200”, not a range.