At this point foreign citizens are allowed to enter Georgia under the following conditions:
Unrestricted entry by air for citizens of any country who have documentary proof of having either received a full course of COVID-19 vaccination;
Those who arrive by land or sea, will need to present a negative PCR test taken within the previous 72 hours
Children under 10 are exempted from PCR tests

Further Information:
Government Hotline: 144
Ministry of Health MOH Hotline: 1505

Frequently asked question about border crossing procedures:

Simplified rules for entering the country: