🇻🇳 COUNTRY A Vietnam VS 🇬🇪 COUNTRY B Georgia

Georgia (Tbilisi) is generally cheaper for digital nomads on a budget. A comfortable digital nomad lifestyle in Tbilisi costs approximately $1,000–$1,500/month including rent, food, and transport. Ho Chi Minh City is broadly similar at $1,200–$1,800/month, while Hanoi is slightly cheaper. However, after factoring in the tax difference ($5,000/year in Georgia's favour at $100K income), Georgia is substantially more cost-effective for higher earners. Both cities offer excellent co-working spaces at $100–$200/month and fast internet. Vietnam wins on cuisine diversity and Southeast Asian cultural experience; Georgia wins on total cost of living when tax is included.

Vietnam taxes residents (those spending 183+ days in Vietnam in a tax year) on worldwide employment and business income at progressive rates: 5% on VND 5–10 million/month, 10% on VND 10–18 million, 15% on VND 18–32 million, 20% on VND 32–52 million, 25% on VND 52–80 million, 30% on VND 80–160 million, and 35% above VND 160 million/month. Non-residents pay a flat 20% on Vietnam-sourced income only. Many digital nomads who spend less than 183 days in Vietnam are technically non-residents and only taxed on Vietnam-source income — making Vietnam's tax rules important to understand for managing residency status carefully.

Citizens of 94+ countries — including the USA, UK, Canada, Australia, all EU member states, Japan, South Korea, and many others — can enter Georgia without a visa and stay for 365 days per calendar year. This is one of the world's most generous visa-free policies. No application, no minimum income requirement, no bureaucracy — simply arrive at Tbilisi airport and you can stay for up to a year. After 183 days in a calendar year, you become a Georgian tax resident and Georgian income tax (flat 20%) applies to locally-sourced income. Many digital nomads use this policy to spend winter months in Tbilisi, departing before the 183-day threshold if they wish to avoid Georgian tax residency.

Both Vietnam and Georgia have excellent digital infrastructure for remote workers. Vietnam has multiple world-class nomad hubs: Ho Chi Minh City (vibrant, hot, busy), Hoi An (smaller, beach-accessible, creative community), Da Nang (growing tech scene, beach lifestyle), and Hanoi (cooler, more traditional). Co-working spaces are abundant and affordable at $100–$200/month. Internet speeds are good, especially in major cities. Georgia's Tbilisi has outstanding internet speeds consistently ranking in top global rankings. Co-working is well-established with affordable options. The nomad community in Tbilisi grew dramatically post-2022 when many Russian and Ukrainian remote workers relocated there.

Georgia has a special regime called the Virtual Zone Company (VZC) for IT companies that earn income exclusively from foreign clients (non-Georgian sources). VZC companies pay 0% corporate income tax on qualifying income from abroad — though dividends when distributed to individuals are subject to 5% tax. For digital nomads operating as sole proprietors with foreign clients, Georgia's Small Business Status (1% gross turnover up to a threshold) or the IT company regime can reduce the effective tax rate well below the standard 20% personal income tax. These regimes make Georgia potentially even more attractive than the standard 20% rate suggests for structured business operations — a specialist Georgian accountant can advise on the optimal structure.

Yes. American citizens must file US federal tax returns annually regardless of where they live — Georgia (the country) or Vietnam do not exempt Americans from this. However, the Foreign Earned Income Exclusion (FEIE) allows Americans to exclude up to approximately $126,000 of foreign earned income (2026) from US federal tax. Foreign Tax Credits offset any US tax with taxes paid to Georgia (20%) or Vietnam (5–35%). Most Americans earning under $126,000 while abroad owe little or zero net US income tax but must still file. FBAR filing is also required if foreign bank accounts exceed $10,000. Greenback Expat Tax Services specialises in US expat tax returns covering both FEIE and foreign bank account obligations.