Georgia tax free foreign income, with the caveat

Georgia tax free foreign income turns on where the work happens

Source rules look at where the activity takes place, not where the client sits or which bank the money lands in. A consultant living in Tbilisi and invoicing a German company is doing the work in Georgia, and that points at Georgian source whatever the invoice says.

This is the single most common misreading, and it is the same misreading people make about every territorial system.

What is more comfortably foreign

Income that does not depend on your own labour inside Georgia: dividends from foreign companies, interest on foreign deposits, rent from property abroad, gains on foreign securities. That is the shape of the person the system suits.

The practical route most people use instead

Rather than argue about source, many freelancers register as an individual entrepreneur and take small business status, paying 1% on turnover. It is simpler, it is defensible, and 1% of a consulting income is a small price for not having the argument.

And the part Georgia does not decide

Your home country applies its own rules. Some tax on citizenship, some on where your family and home remain, some charge an exit tax when you leave. Georgia being territorial does not make your income tax free everywhere, and the advice worth paying for is at the other end.