Kraków (Poland) vs Tbilisi (Georgia)

Kraków (Poland) vs Tbilisi (Georgia): rent, cost of living, climate, safety and country-level context (taxes, visas) side by side — every figure with its source.

Verified Jul 3, 2026

Kraków (Poland)Tbilisi (Georgia)

Scoreboard

The key numbers head-to-head — the stronger side is marked. The overall score stays decoration; what matters is which facts fit you.

Tbilisi leads on 5 of 8

	Kraków	Tbilisi
Cost of living (single, excl. rent)	$753/mo i GUS — Household Budget Survey 2024 (one-person households), CPI-uplifted Curated by SettleMetric Data as of May 31, 2026 Verified Jul 3, 2026 Method GUS one-person household consumer spending 2,888.89 PLN/mo (2024) minus actual-rentals line 235.10 → 2,653.79 PLN; uplifted by CPI (+3.6% 2025 avg, +3.1% y/y May 2026) → ≈2,835 PLN; converted at 3.7635 PLN/USD (ECB 2026-07-02). Cross-checked against Eurostat price-level indices (PL ≈ 72% of EU27).	★$220/mo i Geostat — Households Expenditures survey 2025 Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method Geostat 2025 average per-capita monthly consumption (603 GEL) split by the survey's COICOP category shares, with the imputed-housing portion removed, converted at 2.6431 GEL/USD (NBG 2026-07-02). Categories sum to this figure. Geostat has no clean single-person-excl-rent basket, so treat as a curated estimate.
Rent: 1-bedroom (city avg)	$816/mo i Otodom Analytics via Bankier.pl rental report, June 2026 Curated by SettleMetric Data as of May 31, 2026 Verified Jul 3, 2026 Method Average asking rent, 40–59 m² units, Kraków city-wide, May 2026: 3,072 PLN ≈ $816 at 3.7635 PLN/USD (−1.5% y/y). Studios: 2,445 PLN. Notes City-wide average — central districts run higher.	★$540/mo i ss.ge / korter.ge listing samples Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method City-average 1-bedroom asking rent (portals quote USD): central ≈ $600, outside ≈ $480 → city avg ≈ $540. Small listing sample; indicative.
Freelancer tax burden	23.6% i SettleMetric tax engine over official 2026 rules (biznes.gov.pl) Curated by SettleMetric Data as of Jan 1, 2026 Verified Jul 3, 2026 Method Best eligible scheme pl-ryczalt-it-12 at €60,000 revenue = 257,400 PLN (ECB 4.29): ZUS social 21,459.48 + health 9,966.96 + Labor Fund 1,661.64 + 12% lump-sum tax 27,714.84 = 60,802.92 PLN → 23.6%. Expenses don't reduce ryczałt.	★1% i SettleMetric tax engine over Tax Code (Small Business Status) Curated by SettleMetric Data as of Jan 1, 2026 Verified Jul 3, 2026 Method Best eligible scheme ge-small-business-1pct at €60,000 = 180,738 GEL (NBG 3.0123 GEL/EUR), below the 500,000 GEL threshold → 1% turnover tax = 1,807 GEL, no mandatory social/pension. Effective burden ≈ 1.0%.
Homicide rate	★0.69/100k i Eurostat — police-recorded intentional homicide (ICCS 0101) Open data Data as of Dec 31, 2024 Verified Jul 3, 2026 Notes Completed homicides. UNODC latest (2023): 0.80 per 100k. Polish police's ~503 'zabójstwa' (2024) includes attempts.	2.03/100k i UNODC (via World Bank mirror) — intentional homicide, Georgia Open data Data as of Dec 31, 2019 Verified Jul 3, 2026 Notes 2019 is the latest year UNODC publishes for Georgia. Low by global standards (world average ≈ 5.8); Georgia is widely regarded as very safe for residents. No city-level series is published.
Internet speed	★42 Mbps i M-Lab NDT country aggregates for Poland Open data Data as of Dec 31, 2023 Verified Jul 3, 2026 Method Median of 343 daily country medians, 563,348 tests (2023 — latest full year in M-Lab's public stats API; 2025/2026 files not yet published). Notes M-Lab NDT is single-stream and reads well below Ookla-style figures — comparable only within this criterion.	16 Mbps i M-Lab NDT country aggregates for Georgia Open data Data as of Dec 31, 2023 Verified Jul 4, 2026 Method Median of 343 daily country medians (download_MED), 47,852 download tests (2023 — latest full year in M-Lab's public stats API; the 2024 file is only Jan–Mar, and 2025/2026 are not yet published). Georgia sits under continent code AS in M-Lab. Notes M-Lab NDT is single-stream and reads well below Ookla-style figures — comparable only within this criterion. Cross-check: the World Bank's July-2024 median of ~20 Mbps (Ookla-derived, so not citable here) is consistent with this once the M-Lab-reads-low offset is accounted for. Speeds are trending up (~10%/yr: M-Lab yearly medians ran 9.7 in 2020 → 15.8 in 2023), so multi-year pooling would understate current speed; the latest full year is used instead. GNCC/comcom.ge publishes operator quality-of-service measurements (e.g. Magticom fixed ~56 Mb/s advertised-tier average, 2025/26) but no national measured median, and its own speed commentary relies on the same Ookla data we can't redistribute.
English proficiency	★Very high i EF EPI 2025 (rank 15/123, score 600 — Very High band) Research Data as of Nov 1, 2025 Verified Jul 3, 2026 Notes Own band informed by EF EPI (attribution: EF Education First); English is broadly workable in cities and the service sector, less so in offices/government.	High i EF EPI 2025 (score 541, rank 35/123 — High band) Research Data as of Nov 1, 2025 Verified Jul 3, 2026 Notes Own band informed by EF EPI (attribution: EF Education First). English is workable in Tbilisi/Batumi tourism and the younger service sector; less so in government and older generations. Russian remains widely understood.
Private healthcare cost	$1,600/yr i LuxMed / Medicover / Signal Iduna comprehensive (with-inpatient) plans — market midpoint; insurers quote on request Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Comprehensive private plans that include inpatient/hospital cover — top-tier LuxMed/Medicover subscriptions (own or partner hospitals) and standalone health insurance (Signal Iduna, Allianz Zdrowie, PZU) — run ≈400–700 PLN/month. Healthy-35-year-old midpoint ≈ 500 PLN/mo ≈ 6,000 PLN/yr ≈ $1,595 at 3.7635 PLN/USD (range ≈ $1,275–$2,230). Premiums are quoted on request, so this is a curated market midpoint, not a public engine quote. Notes Residents are covered by mandatory public insurance (NFZ); private cover is optional. Most people buy only a cheaper OUTPATIENT subscription (LuxMed/Medicover ≈150–250 PLN/mo ≈ $600/yr) and use the public system for hospital care. This figure is the with-inpatient comprehensive tier, chosen to be comparable with other countries' comprehensive plans (the earlier $603 was an outpatient-only subscription mislabelled as comprehensive).	★$450/yr i Georgian insurers (Ardi, GPI, Imedi L) — comprehensive-tier plans Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Midpoint of comprehensive local plans: Ardi Medi Premium from ~$340/yr up to market comprehensive ~$795/yr (converted at 2.6431 GEL/USD). Expat international plans run higher ($1,000–2,000/yr). Notes Georgian insurers quote by callback rather than public age-rated engines, so this is a curated market midpoint for local comprehensive cover, not a bound quote.
Air quality (PM2.5)	19.5 µg/m³ i EEA European city air quality viewer Open data Data as of Dec 31, 2023 Verified Jul 3, 2026 Method EEA urban-background city value, 2-year average (2022–2023). Corroborated by GIOŚ 2024 single-year annual mean at the Bujaka urban-background station (17 µg/m³). Notes Nearly 4× the WHO 2021 guideline (5 µg/m³); within the current EU limit (25) but above the 2030 EU limit (10). Kraków's winter smog is a well-known problem — heating-season readings run far higher than the annual mean.	★15.1 µg/m³ i IQAir 2024 World Air Quality Report Research Data as of Dec 31, 2024 Verified Jul 3, 2026 Notes Attribution: IQAir (aggregator of ground stations + validated sensors). About 3× the WHO 2021 guideline (5 µg/m³); within the current EU limit (25). Georgia's official NEA portal publishes only real-time readings, not an annual mean.

Verdict

Each lens weighs only the facts that matter to that plan, and names the side it favours.

Contract or freelance in tech, billing clients abroad.

Kraków fits better — 3 of 5

	Kraków	Tbilisi
Freelancer tax burden	23.6% i SettleMetric tax engine over official 2026 rules (biznes.gov.pl) Curated by SettleMetric Data as of Jan 1, 2026 Verified Jul 3, 2026 Method Best eligible scheme pl-ryczalt-it-12 at €60,000 revenue = 257,400 PLN (ECB 4.29): ZUS social 21,459.48 + health 9,966.96 + Labor Fund 1,661.64 + 12% lump-sum tax 27,714.84 = 60,802.92 PLN → 23.6%. Expenses don't reduce ryczałt.	★1% i SettleMetric tax engine over Tax Code (Small Business Status) Curated by SettleMetric Data as of Jan 1, 2026 Verified Jul 3, 2026 Method Best eligible scheme ge-small-business-1pct at €60,000 = 180,738 GEL (NBG 3.0123 GEL/EUR), below the 500,000 GEL threshold → 1% turnover tax = 1,807 GEL, no mandatory social/pension. Effective burden ≈ 1.0%.
Internet speed	★42 Mbps i M-Lab NDT country aggregates for Poland Open data Data as of Dec 31, 2023 Verified Jul 3, 2026 Method Median of 343 daily country medians, 563,348 tests (2023 — latest full year in M-Lab's public stats API; 2025/2026 files not yet published). Notes M-Lab NDT is single-stream and reads well below Ookla-style figures — comparable only within this criterion.	16 Mbps i M-Lab NDT country aggregates for Georgia Open data Data as of Dec 31, 2023 Verified Jul 4, 2026 Method Median of 343 daily country medians (download_MED), 47,852 download tests (2023 — latest full year in M-Lab's public stats API; the 2024 file is only Jan–Mar, and 2025/2026 are not yet published). Georgia sits under continent code AS in M-Lab. Notes M-Lab NDT is single-stream and reads well below Ookla-style figures — comparable only within this criterion. Cross-check: the World Bank's July-2024 median of ~20 Mbps (Ookla-derived, so not citable here) is consistent with this once the M-Lab-reads-low offset is accounted for. Speeds are trending up (~10%/yr: M-Lab yearly medians ran 9.7 in 2020 → 15.8 in 2023), so multi-year pooling would understate current speed; the latest full year is used instead. GNCC/comcom.ge publishes operator quality-of-service measurements (e.g. Magticom fixed ~56 Mb/s advertised-tier average, 2025/26) but no national measured median, and its own speed commentary relies on the same Ookla data we can't redistribute.
English proficiency	★Very high i EF EPI 2025 (rank 15/123, score 600 — Very High band) Research Data as of Nov 1, 2025 Verified Jul 3, 2026 Notes Own band informed by EF EPI (attribution: EF Education First); English is broadly workable in cities and the service sector, less so in offices/government.	High i EF EPI 2025 (score 541, rank 35/123 — High band) Research Data as of Nov 1, 2025 Verified Jul 3, 2026 Notes Own band informed by EF EPI (attribution: EF Education First). English is workable in Tbilisi/Batumi tourism and the younger service sector; less so in government and older generations. Russian remains widely understood.
Cost of living (single, excl. rent)	$753/mo i GUS — Household Budget Survey 2024 (one-person households), CPI-uplifted Curated by SettleMetric Data as of May 31, 2026 Verified Jul 3, 2026 Method GUS one-person household consumer spending 2,888.89 PLN/mo (2024) minus actual-rentals line 235.10 → 2,653.79 PLN; uplifted by CPI (+3.6% 2025 avg, +3.1% y/y May 2026) → ≈2,835 PLN; converted at 3.7635 PLN/USD (ECB 2026-07-02). Cross-checked against Eurostat price-level indices (PL ≈ 72% of EU27).	★$220/mo i Geostat — Households Expenditures survey 2025 Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method Geostat 2025 average per-capita monthly consumption (603 GEL) split by the survey's COICOP category shares, with the imputed-housing portion removed, converted at 2.6431 GEL/USD (NBG 2026-07-02). Categories sum to this figure. Geostat has no clean single-person-excl-rent basket, so treat as a curated estimate.
Domestic delivery quality	★Excellent i InPost official news / carrier service pages (composite) Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method InPost >28,000 parcel lockers (end-2025) with 98% next-day delivery and 763M parcels/yr; ORLEN Paczka ~14k pickup points; Poczta Polska 7.6k offices + 14.3k parcel points; DPD/DHL/GLS/UPS/FedEx nationwide. Next-day is the domestic norm.	Good i Georgian Post + courier service pages (composite) Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Georgian Post ~500 branches nationwide (1–3 day domestic parcels, some lockers/pickup points); Wolt Drive and Glovo last-mile in Tbilisi/Batumi; DHL/FedEx/UPS present. Dense and reliable in cities; locker density and nationwide same-day coverage thinner than EU leaders → good, not excellent.

Relocating with a partner and school-age children.

Kraków fits better — 3 of 5

	Kraków	Tbilisi
International schools	★7 i IB World Schools directory (find-an-ib-school) Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method IB finder results for country=PL, keyword 'Krakow': British International School of Cracow, International School of Krakow, Open Future, Kolegium Europejskie, VI LO, VIII PALO, Da Vinci's. Notes ±1 uncertainty; CIS/COBIS-only schools not yet counted.	3 i IB World Schools directory / IB Georgia association Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method IB World Schools in Tbilisi: New School (PYP+MYP+DP), Newton Free School, European School. At least 3; the ibo.org finder blocked automated access (±1). Notes ~16 international schools operate in Tbilisi; 3 are IB-authorized.
Homicide rate	★0.69/100k i Eurostat — police-recorded intentional homicide (ICCS 0101) Open data Data as of Dec 31, 2024 Verified Jul 3, 2026 Notes Completed homicides. UNODC latest (2023): 0.80 per 100k. Polish police's ~503 'zabójstwa' (2024) includes attempts.	2.03/100k i UNODC (via World Bank mirror) — intentional homicide, Georgia Open data Data as of Dec 31, 2019 Verified Jul 3, 2026 Notes 2019 is the latest year UNODC publishes for Georgia. Low by global standards (world average ≈ 5.8); Georgia is widely regarded as very safe for residents. No city-level series is published.
Private healthcare cost	$1,600/yr i LuxMed / Medicover / Signal Iduna comprehensive (with-inpatient) plans — market midpoint; insurers quote on request Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Comprehensive private plans that include inpatient/hospital cover — top-tier LuxMed/Medicover subscriptions (own or partner hospitals) and standalone health insurance (Signal Iduna, Allianz Zdrowie, PZU) — run ≈400–700 PLN/month. Healthy-35-year-old midpoint ≈ 500 PLN/mo ≈ 6,000 PLN/yr ≈ $1,595 at 3.7635 PLN/USD (range ≈ $1,275–$2,230). Premiums are quoted on request, so this is a curated market midpoint, not a public engine quote. Notes Residents are covered by mandatory public insurance (NFZ); private cover is optional. Most people buy only a cheaper OUTPATIENT subscription (LuxMed/Medicover ≈150–250 PLN/mo ≈ $600/yr) and use the public system for hospital care. This figure is the with-inpatient comprehensive tier, chosen to be comparable with other countries' comprehensive plans (the earlier $603 was an outpatient-only subscription mislabelled as comprehensive).	★$450/yr i Georgian insurers (Ardi, GPI, Imedi L) — comprehensive-tier plans Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Midpoint of comprehensive local plans: Ardi Medi Premium from ~$340/yr up to market comprehensive ~$795/yr (converted at 2.6431 GEL/USD). Expat international plans run higher ($1,000–2,000/yr). Notes Georgian insurers quote by callback rather than public age-rated engines, so this is a curated market midpoint for local comprehensive cover, not a bound quote.
Air quality (PM2.5)	19.5 µg/m³ i EEA European city air quality viewer Open data Data as of Dec 31, 2023 Verified Jul 3, 2026 Method EEA urban-background city value, 2-year average (2022–2023). Corroborated by GIOŚ 2024 single-year annual mean at the Bujaka urban-background station (17 µg/m³). Notes Nearly 4× the WHO 2021 guideline (5 µg/m³); within the current EU limit (25) but above the 2030 EU limit (10). Kraków's winter smog is a well-known problem — heating-season readings run far higher than the annual mean.	★15.1 µg/m³ i IQAir 2024 World Air Quality Report Research Data as of Dec 31, 2024 Verified Jul 3, 2026 Notes Attribution: IQAir (aggregator of ground stations + validated sensors). About 3× the WHO 2021 guideline (5 µg/m³); within the current EU limit (25). Georgia's official NEA portal publishes only real-time readings, not an annual mean.
English proficiency	★Very high i EF EPI 2025 (rank 15/123, score 600 — Very High band) Research Data as of Nov 1, 2025 Verified Jul 3, 2026 Notes Own band informed by EF EPI (attribution: EF Education First); English is broadly workable in cities and the service sector, less so in offices/government.	High i EF EPI 2025 (score 541, rank 35/123 — High band) Research Data as of Nov 1, 2025 Verified Jul 3, 2026 Notes Own band informed by EF EPI (attribution: EF Education First). English is workable in Tbilisi/Batumi tourism and the younger service sector; less so in government and older generations. Russian remains widely understood.

Optimising tax, banking and crypto rules.

Tbilisi fits better — 2 of 3

	Kraków	Tbilisi
Crypto regulation	Legal regulated i Polish tax authority — disposal of virtual currencies (PIT-38, 19%) Official source Data as of Jul 1, 2026 Verified Jul 3, 2026 Notes Holding/trading legal for individuals; 19% flat tax on disposal gains (crypto-to-crypto swaps untaxed). EU MiCA applies; Poland's domestic implementing act was vetoed (latest 2026-06-11), so local CASP licensing is stalled — EU-passported providers serve the market.	★Legal friendly i National Bank of Georgia — Virtual Asset Service Providers Official source Data as of Jul 1, 2023 Verified Jul 3, 2026 Notes Individuals pay 0% income tax on crypto gains (Minister of Finance Public Decision N201, 2019 — crypto is not Georgian-source income for individuals) and crypto↔fiat exchange is VAT-exempt. Service providers must register as VASPs with the NBG (regime since 1 July 2023). Very favourable for individual holders, hence legal-friendly.
Financial control level	Low i biznes.gov.pl — cash payment limits (art. 19 Prawo przedsiębiorców) Curated by SettleMetric Data as of May 3, 2026 Verified Jul 3, 2026 Method Composite: no currency/capital controls for EU/OECD flows (Prawo dewizowe, Dz.U. 2024 poz. 1131); PLN fully convertible; B2B cash cap 15,000 PLN per transaction, no consumer cash limit; no FBAR-style foreign-account disclosure (NBP statistical reporting only above 7M PLN of foreign assets); standard EU CRS via banks.	Low i US State Dept 2025 Investment Climate Statement (Georgia) / trade.gov Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method GEL freely convertible (float since 1998; IMF Article VIII since 1996); no capital controls; funds transfer abroad freely (except sanctioned destinations); no routine cash caps or resident foreign-account exit restrictions. Notes Caveat: since Georgia joined CRS (2024) and post-2022 de-risking, non-resident bank account onboarding has become notably stricter (source-of-funds documentation, some rejections). The FX regime itself is open; the friction is at bank KYC.
Freelancer tax burden	23.6% i SettleMetric tax engine over official 2026 rules (biznes.gov.pl) Curated by SettleMetric Data as of Jan 1, 2026 Verified Jul 3, 2026 Method Best eligible scheme pl-ryczalt-it-12 at €60,000 revenue = 257,400 PLN (ECB 4.29): ZUS social 21,459.48 + health 9,966.96 + Labor Fund 1,661.64 + 12% lump-sum tax 27,714.84 = 60,802.92 PLN → 23.6%. Expenses don't reduce ryczałt.	★1% i SettleMetric tax engine over Tax Code (Small Business Status) Curated by SettleMetric Data as of Jan 1, 2026 Verified Jul 3, 2026 Method Best eligible scheme ge-small-business-1pct at €60,000 = 180,738 GEL (NBG 3.0123 GEL/EUR), below the 500,000 GEL threshold → 1% turnover tax = 1,807 GEL, no mandatory social/pension. Effective burden ≈ 1.0%.

Prioritising safety, air, and an easy daily life.

A close call for this plan

	Kraków	Tbilisi
Homicide rate	★0.69/100k i Eurostat — police-recorded intentional homicide (ICCS 0101) Open data Data as of Dec 31, 2024 Verified Jul 3, 2026 Notes Completed homicides. UNODC latest (2023): 0.80 per 100k. Polish police's ~503 'zabójstwa' (2024) includes attempts.	2.03/100k i UNODC (via World Bank mirror) — intentional homicide, Georgia Open data Data as of Dec 31, 2019 Verified Jul 3, 2026 Notes 2019 is the latest year UNODC publishes for Georgia. Low by global standards (world average ≈ 5.8); Georgia is widely regarded as very safe for residents. No city-level series is published.
Air quality (PM2.5)	19.5 µg/m³ i EEA European city air quality viewer Open data Data as of Dec 31, 2023 Verified Jul 3, 2026 Method EEA urban-background city value, 2-year average (2022–2023). Corroborated by GIOŚ 2024 single-year annual mean at the Bujaka urban-background station (17 µg/m³). Notes Nearly 4× the WHO 2021 guideline (5 µg/m³); within the current EU limit (25) but above the 2030 EU limit (10). Kraków's winter smog is a well-known problem — heating-season readings run far higher than the annual mean.	★15.1 µg/m³ i IQAir 2024 World Air Quality Report Research Data as of Dec 31, 2024 Verified Jul 3, 2026 Notes Attribution: IQAir (aggregator of ground stations + validated sensors). About 3× the WHO 2021 guideline (5 µg/m³); within the current EU limit (25). Georgia's official NEA portal publishes only real-time readings, not an annual mean.
Cost of living (single, excl. rent)	$753/mo i GUS — Household Budget Survey 2024 (one-person households), CPI-uplifted Curated by SettleMetric Data as of May 31, 2026 Verified Jul 3, 2026 Method GUS one-person household consumer spending 2,888.89 PLN/mo (2024) minus actual-rentals line 235.10 → 2,653.79 PLN; uplifted by CPI (+3.6% 2025 avg, +3.1% y/y May 2026) → ≈2,835 PLN; converted at 3.7635 PLN/USD (ECB 2026-07-02). Cross-checked against Eurostat price-level indices (PL ≈ 72% of EU27).	★$220/mo i Geostat — Households Expenditures survey 2025 Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method Geostat 2025 average per-capita monthly consumption (603 GEL) split by the survey's COICOP category shares, with the imputed-housing portion removed, converted at 2.6431 GEL/USD (NBG 2026-07-02). Categories sum to this figure. Geostat has no clean single-person-excl-rent basket, so treat as a curated estimate.
Climate comfort	★6/12 mo i SettleMetric computation over climate-normals Curated by SettleMetric Data as of Dec 31, 2020 Verified Jul 3, 2026 Method Months with mean daily max 15–28°C and precipitation < 150mm: Apr (15.1°C), May, Jun, Jul, Aug, Sep = 6.	4/12 mo i SettleMetric computation over climate-normals Curated by SettleMetric Data as of Dec 31, 2020 Verified Jul 3, 2026 Method Months with mean daily max 15–28°C and precip < 150mm: Apr, May, Sep, Oct = 4. June (28.7°C) and Jul–Aug (~32°C) are too hot.

Details

Taxes

Criterion	Kraków	Tbilisi
Freelancer tax burden% effective burden at €60k/year self-employed profile	23.6 i SettleMetric tax engine over official 2026 rules (biznes.gov.pl) Curated by SettleMetric Data as of Jan 1, 2026 Verified Jul 3, 2026 Method Best eligible scheme pl-ryczalt-it-12 at €60,000 revenue = 257,400 PLN (ECB 4.29): ZUS social 21,459.48 + health 9,966.96 + Labor Fund 1,661.64 + 12% lump-sum tax 27,714.84 = 60,802.92 PLN → 23.6%. Expenses don't reduce ryczałt. 6.3	1 i SettleMetric tax engine over Tax Code (Small Business Status) Curated by SettleMetric Data as of Jan 1, 2026 Verified Jul 3, 2026 Method Best eligible scheme ge-small-business-1pct at €60,000 = 180,738 GEL (NBG 3.0123 GEL/EUR), below the 500,000 GEL threshold → 1% turnover tax = 1,807 GEL, no mandatory social/pension. Effective burden ≈ 1.0%. 10.0

Legalization

Criterion	Kraków	Tbilisi
Remote-work legalization ease	Long stay path i Wielkopolska Voivodeship Office — business-activity residence permit Official source Data as of Jul 3, 2026 Verified Jul 3, 2026 Notes No digital nomad visa (verified absent on gov.pl); Poland Business Harbour suspended since Jan 2024. Realistic long-stay route: temporary residence via business activity (renewable, up to 3 years) — but sole-proprietorship registration is limited to specific statuses, so most non-EU/non-US freelancers route through a company. 6.0	Long stay path i Government Ordinance N255 — visa-free entry Official source Data as of Jul 3, 2026 Verified Jul 3, 2026 Notes Exceptionally easy in practice: ~94 nationalities (incl. all EU, US, UK, Ukraine, Russia) may stay visa-free for a full year and register an Individual Entrepreneur with 1% Small Business Status the same day — no residence permit needed. Scored as a long-stay path; there is no formal 'digital nomad visa' and the year of visa-free stay does not itself build toward permanent residence. 6.0

Cost of living

Criterion	Kraków	Tbilisi
Cost of living (single, excl. rent)USD/month, single person, excluding rent	753 i GUS — Household Budget Survey 2024 (one-person households), CPI-uplifted Curated by SettleMetric Data as of May 31, 2026 Verified Jul 3, 2026 Method GUS one-person household consumer spending 2,888.89 PLN/mo (2024) minus actual-rentals line 235.10 → 2,653.79 PLN; uplifted by CPI (+3.6% 2025 avg, +3.1% y/y May 2026) → ≈2,835 PLN; converted at 3.7635 PLN/USD (ECB 2026-07-02). Cross-checked against Eurostat price-level indices (PL ≈ 72% of EU27). 8.7	220 i Geostat — Households Expenditures survey 2025 Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method Geostat 2025 average per-capita monthly consumption (603 GEL) split by the survey's COICOP category shares, with the imputed-housing portion removed, converted at 2.6431 GEL/USD (NBG 2026-07-02). Categories sum to this figure. Geostat has no clean single-person-excl-rent basket, so treat as a curated estimate. 10.0

Monthly spending by category (excl. rent)

Category	Kraków i GUS Household Budget Survey 2024 (one-person households), CPI-uplifted Curated by SettleMetric Data as of May 31, 2026 Verified Jul 3, 2026 Method GUS 2024 one-person household spending by COICOP category, minus the actual-rentals line, CPI-uplifted to mid-2026 (×1.068) and converted at 3.7635 PLN/USD. Categories sum to the ~$753/mo cost-of-living aggregate. National average — city living runs somewhat higher.	Tbilisi i Geostat — Households Expenditures survey 2025 (category shares) Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method Geostat 2025 per-capita consumption shares (food 38.7%, transport 11.4%, healthcare 11.0%, etc.) applied to the ~$220/mo excl-rent base and converted at 2.6431 GEL/USD. Georgia's very high food share is characteristic of the income level. National average — rent shown separately.
Food & non-alcoholic drinks	$205	$88
Utilities (electricity, gas, water)	$147	—
Transport	$59	$26
Other (alcohol, tobacco, misc.)	$77	—
Restaurants & eating out	$59	—
Recreation & culture	$55	—
Health (out-of-pocket)	$55	—
Household goods	$38	$12
Restaurants, recreation & communications	—	$41
Clothing & footwear	$26	$13
Communications	$32	—
Healthcare (out-of-pocket)	—	$25
Utilities & energy	—	$18
Education	—	$7
Total (excl. rent)	$753/mo	$230/mo

Housing

Rent by apartment type

Asking rent, central price with outside-centre in parentheses ($/mo).

Apartment	Kraków i ZnajdzNajem Kraków report (by room + district), Otodom Analytics cross-check Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method City-wide asking rent by room count (ZnajdzNajem, 2026-07-03: studio 2,206, 1-2rm 2,883, 3rm 3,778, 4rm 5,125 PLN) split into central vs outside using ZnajdzNajem district multipliers (central Stare Miasto/Kazimierz/Zwierzyniec ×1.216; outside Nowa Huta/Prądnik Biały ×0.860), converted at 3.7635 PLN/USD. Cross-checked against Otodom Analytics by-size brackets (May 2026). Notes Central/outside cells are DERIVED (city room-average × district multiplier). City-wide-by-room and district averages are directly observed. Central = Stare Miasto and adjacent districts; outside = Nowa Huta, Prądnik Biały, etc.	Tbilisi i ss.ge / korter.ge listing samples (Tbilisi) Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Typical asking-rent medians from active listings (portals quote USD), central = Vake/Saburtalo/Old Tbilisi, outside = outer districts. Small samples — indicative ranges. Georgian portal room counts mapped (a '2-room' listing ≈ a 1-bedroom). Notes Asking, not transacted; indicative from small listing samples. Room-count convention: Georgian portals count total rooms, mapped to Western studio/1BR/2BR/3BR.
Studio	$712 ($505)	$450 ($300)
1-bedroom	$930 ($659)	$600 ($480)
2-bedroom	$1,220 ($864)	$900 ($650)
3-bedroom	$1,655 ($1,172)	$1,400 ($1,000)

Safety

Criterion	Kraków	Tbilisi
Homicide rateintentional homicides per 100,000/year	0.7 i Eurostat — police-recorded intentional homicide (ICCS 0101) Open data Data as of Dec 31, 2024 Verified Jul 3, 2026 Notes Completed homicides. UNODC latest (2023): 0.80 per 100k. Polish police's ~503 'zabójstwa' (2024) includes attempts. 9.6	2 i UNODC (via World Bank mirror) — intentional homicide, Georgia Open data Data as of Dec 31, 2019 Verified Jul 3, 2026 Notes 2019 is the latest year UNODC publishes for Georgia. Low by global standards (world average ≈ 5.8); Georgia is widely regarded as very safe for residents. No city-level series is published. 7.0

Climate

Criterion	Kraków	Tbilisi
Climate comfortpleasant months/year	6 i SettleMetric computation over climate-normals Curated by SettleMetric Data as of Dec 31, 2020 Verified Jul 3, 2026 Method Months with mean daily max 15–28°C and precipitation < 150mm: Apr (15.1°C), May, Jun, Jul, Aug, Sep = 6. 6.0	4 i SettleMetric computation over climate-normals Curated by SettleMetric Data as of Dec 31, 2020 Verified Jul 3, 2026 Method Months with mean daily max 15–28°C and precip < 150mm: Apr, May, Sep, Oct = 4. June (28.7°C) and Jul–Aug (~32°C) are too hot. 4.0
Air quality (PM2.5)µg/m³, annual mean PM2.5	19.5 i EEA European city air quality viewer Open data Data as of Dec 31, 2023 Verified Jul 3, 2026 Method EEA urban-background city value, 2-year average (2022–2023). Corroborated by GIOŚ 2024 single-year annual mean at the Bujaka urban-background station (17 µg/m³). Notes Nearly 4× the WHO 2021 guideline (5 µg/m³); within the current EU limit (25) but above the 2030 EU limit (10). Kraków's winter smog is a well-known problem — heating-season readings run far higher than the annual mean. 4.2	15.1 i IQAir 2024 World Air Quality Report Research Data as of Dec 31, 2024 Verified Jul 3, 2026 Notes Attribution: IQAir (aggregator of ground stations + validated sensors). About 3× the WHO 2021 guideline (5 µg/m³); within the current EU limit (25). Georgia's official NEA portal publishes only real-time readings, not an annual mean. 6.0

Healthcare

Criterion	Kraków	Tbilisi
Private healthcare costUSD/year, comprehensive private insurance premium, healthy 35-year-old	1,600 i LuxMed / Medicover / Signal Iduna comprehensive (with-inpatient) plans — market midpoint; insurers quote on request Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Comprehensive private plans that include inpatient/hospital cover — top-tier LuxMed/Medicover subscriptions (own or partner hospitals) and standalone health insurance (Signal Iduna, Allianz Zdrowie, PZU) — run ≈400–700 PLN/month. Healthy-35-year-old midpoint ≈ 500 PLN/mo ≈ 6,000 PLN/yr ≈ $1,595 at 3.7635 PLN/USD (range ≈ $1,275–$2,230). Premiums are quoted on request, so this is a curated market midpoint, not a public engine quote. Notes Residents are covered by mandatory public insurance (NFZ); private cover is optional. Most people buy only a cheaper OUTPATIENT subscription (LuxMed/Medicover ≈150–250 PLN/mo ≈ $600/yr) and use the public system for hospital care. This figure is the with-inpatient comprehensive tier, chosen to be comparable with other countries' comprehensive plans (the earlier $603 was an outpatient-only subscription mislabelled as comprehensive). 7.0	450 i Georgian insurers (Ardi, GPI, Imedi L) — comprehensive-tier plans Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Midpoint of comprehensive local plans: Ardi Medi Premium from ~$340/yr up to market comprehensive ~$795/yr (converted at 2.6431 GEL/USD). Expat international plans run higher ($1,000–2,000/yr). Notes Georgian insurers quote by callback rather than public age-rated engines, so this is a curated market midpoint for local comprehensive cover, not a bound quote. 10.0

Money & crypto

Criterion	Kraków	Tbilisi
Crypto regulation	Legal regulated i Polish tax authority — disposal of virtual currencies (PIT-38, 19%) Official source Data as of Jul 1, 2026 Verified Jul 3, 2026 Notes Holding/trading legal for individuals; 19% flat tax on disposal gains (crypto-to-crypto swaps untaxed). EU MiCA applies; Poland's domestic implementing act was vetoed (latest 2026-06-11), so local CASP licensing is stalled — EU-passported providers serve the market. 8.0	Legal friendly i National Bank of Georgia — Virtual Asset Service Providers Official source Data as of Jul 1, 2023 Verified Jul 3, 2026 Notes Individuals pay 0% income tax on crypto gains (Minister of Finance Public Decision N201, 2019 — crypto is not Georgian-source income for individuals) and crypto↔fiat exchange is VAT-exempt. Service providers must register as VASPs with the NBG (regime since 1 July 2023). Very favourable for individual holders, hence legal-friendly. 10.0
Financial control level	Low i biznes.gov.pl — cash payment limits (art. 19 Prawo przedsiębiorców) Curated by SettleMetric Data as of May 3, 2026 Verified Jul 3, 2026 Method Composite: no currency/capital controls for EU/OECD flows (Prawo dewizowe, Dz.U. 2024 poz. 1131); PLN fully convertible; B2B cash cap 15,000 PLN per transaction, no consumer cash limit; no FBAR-style foreign-account disclosure (NBP statistical reporting only above 7M PLN of foreign assets); standard EU CRS via banks. 10.0	Low i US State Dept 2025 Investment Climate Statement (Georgia) / trade.gov Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method GEL freely convertible (float since 1998; IMF Article VIII since 1996); no capital controls; funds transfer abroad freely (except sanctioned destinations); no routine cash caps or resident foreign-account exit restrictions. Notes Caveat: since Georgia joined CRS (2024) and post-2022 de-risking, non-resident bank account onboarding has become notably stricter (source-of-funds documentation, some rejections). The FX regime itself is open; the friction is at bank KYC. 10.0

Infrastructure

Criterion	Kraków	Tbilisi
Domestic delivery quality	Excellent i InPost official news / carrier service pages (composite) Curated by SettleMetric Data as of Dec 31, 2025 Verified Jul 3, 2026 Method InPost >28,000 parcel lockers (end-2025) with 98% next-day delivery and 763M parcels/yr; ORLEN Paczka ~14k pickup points; Poczta Polska 7.6k offices + 14.3k parcel points; DPD/DHL/GLS/UPS/FedEx nationwide. Next-day is the domestic norm. 10.0	Good i Georgian Post + courier service pages (composite) Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method Georgian Post ~500 branches nationwide (1–3 day domestic parcels, some lockers/pickup points); Wolt Drive and Glovo last-mile in Tbilisi/Batumi; DHL/FedEx/UPS present. Dense and reliable in cities; locker density and nationwide same-day coverage thinner than EU leaders → good, not excellent. 7.0
International delivery ease	Minor friction i European Commission — removal of the €150 customs duty exemption (Reg. EU 2026/382) Official source Data as of Jul 1, 2026 Verified Jul 3, 2026 Notes Intra-EU shipping is frictionless (single market, all major carriers). Non-EU imports: the €150 duty-free threshold was removed on 2026-07-01 — a temporary flat €3/item duty applies to ≤€150 IOSS consignments (until the 2028 Customs Data Hub); VAT collected at checkout via IOSS. Predictable but no longer duty-free. 7.0	Minor friction i Revenue Service of Georgia — customs procedures Official source Data as of Jul 3, 2026 Verified Jul 3, 2026 Notes Georgia is outside the EU/EAEU. Personal-import de minimis: 300 GEL (≈ $113) and ≤ 30 kg, once per calendar month, exempt; above that, 18% import VAT + 0–12% duty + a small customs fee. All major integrators (DHL, FedEx, UPS, Aramex) present. Predictable but the low monthly de-minimis cap adds friction. 7.0
Internet speedMbps, median fixed download	41.7 i M-Lab NDT country aggregates for Poland Open data Data as of Dec 31, 2023 Verified Jul 3, 2026 Method Median of 343 daily country medians, 563,348 tests (2023 — latest full year in M-Lab's public stats API; 2025/2026 files not yet published). Notes M-Lab NDT is single-stream and reads well below Ookla-style figures — comparable only within this criterion. 4.0	15.8 i M-Lab NDT country aggregates for Georgia Open data Data as of Dec 31, 2023 Verified Jul 4, 2026 Method Median of 343 daily country medians (download_MED), 47,852 download tests (2023 — latest full year in M-Lab's public stats API; the 2024 file is only Jan–Mar, and 2025/2026 are not yet published). Georgia sits under continent code AS in M-Lab. Notes M-Lab NDT is single-stream and reads well below Ookla-style figures — comparable only within this criterion. Cross-check: the World Bank's July-2024 median of ~20 Mbps (Ookla-derived, so not citable here) is consistent with this once the M-Lab-reads-low offset is accounted for. Speeds are trending up (~10%/yr: M-Lab yearly medians ran 9.7 in 2020 → 15.8 in 2023), so multi-year pooling would understate current speed; the latest full year is used instead. GNCC/comcom.ge publishes operator quality-of-service measurements (e.g. Magticom fixed ~56 Mb/s advertised-tier average, 2025/26) but no national measured median, and its own speed commentary relies on the same Ookla data we can't redistribute. 0.7

Language

Criterion	Kraków	Tbilisi
English proficiency	Very high i EF EPI 2025 (rank 15/123, score 600 — Very High band) Research Data as of Nov 1, 2025 Verified Jul 3, 2026 Notes Own band informed by EF EPI (attribution: EF Education First); English is broadly workable in cities and the service sector, less so in offices/government. 9.0	High i EF EPI 2025 (score 541, rank 35/123 — High band) Research Data as of Nov 1, 2025 Verified Jul 3, 2026 Notes Own band informed by EF EPI (attribution: EF Education First). English is workable in Tbilisi/Batumi tourism and the younger service sector; less so in government and older generations. Russian remains widely understood. 7.0

Education

Criterion	Kraków	Tbilisi
International schoolsaccredited international schools, count	7 i IB World Schools directory (find-an-ib-school) Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method IB finder results for country=PL, keyword 'Krakow': British International School of Cracow, International School of Krakow, Open Future, Kolegium Europejskie, VI LO, VIII PALO, Da Vinci's. Notes ±1 uncertainty; CIS/COBIS-only schools not yet counted. 6.6	3 i IB World Schools directory / IB Georgia association Curated by SettleMetric Data as of Jul 3, 2026 Verified Jul 3, 2026 Method IB World Schools in Tbilisi: New School (PYP+MYP+DP), Newton Free School, European School. At least 3; the ibo.org finder blocked automated access (±1). Notes ~16 international schools operate in Tbilisi; 3 are IB-authorized. 4.7