Individual Entrepreneur Registration in Georgia with 1% Small Business Status

Who this is for

• Freelancers, developers, designers and consultants who invoice clients abroad
• Remote contractors who want a legal, low-tax business base
• Digital nomads who spend time in Georgia or nowhere in particular
• Anyone earning up to about GEL 500,000 a year who works alone

Not a fit if you need business partners, investors or Virtual Zone status. Then you need an LLC →.

How the 1% tax works

Small Business Status is a special tax regime for Individual Entrepreneurs in Georgia. You pay a percentage of turnover, meaning everything you invoice, with no expenses deducted.

Example: GEL 120,000 turnover in a year means GEL 1,200 tax. Try the 1% tax calculator →

The status applies from the first day of the month after you apply. Foreigners qualify on the same terms as Georgian citizens.

Who does not qualify

The Tax Code excludes some activities from Small Business Status. The main ones:

• Legal services and legal consulting
• Accounting and audit
• Banking, insurance, currency exchange and FOREX
• Medical services and pharmacy
• Notarial and architectural services
• Gambling, leasing, employment agencies, residential real estate brokerage
• Construction services to Georgian businesses (excluded since February 2025)

Not sure about your activity? We check it on the free call before you pay anything.

How registration works

1. Free 15-minute call. We confirm your activity qualifies and that an IE is the right structure.
2. Power of attorney. You sign it at a notary or Georgian consulate in your country. If it is signed abroad, it needs an apostille or legalisation. We send you the exact text in Georgian and English.
3. IE registration. We register you at the Public Service Hall. Your tax ID is created at the same time.
4. Small Business Status. We apply on rs.ge and set up your Revenue Service account.
5. Handover. You receive your registration extract, your status certificate and rs.ge access. Usually 1–2 business days from the day we receive your documents.

What you need

• Passport (a notarised, apostilled copy if you register remotely)
• Power of attorney for our representative
• A Georgian legal address (we can arrange one)
• A short description of your activity
• Email and phone number

What is included (basic package, from $500)

• Individual Entrepreneur registration
• Revenue Service (rs.ge) taxpayer account
• Small Business Status activation (1% tax)
• Permanent legal address, no hidden fees
• Bonus: free expert consultation on filing your monthly declarations

We need: power of attorney (2 copies) and an apostilled passport copy, sent to us by courier. We provide the drafts.

After registration: your obligations

• Every month, by the 15th: file a declaration on rs.ge for the previous month and pay the 1%. A declaration is due even in a month with zero income.
• Income in foreign currency is converted to GEL at the National Bank of Georgia rate on the day you receive it. NBG FX converter →
• Keep invoices for every payment. Free invoice generator →
• Watch the GEL 500,000 limit. Crossing it changes your rate and can end the status.

We can do all of this for you: Accounting & monthly declarations →

Tax residency and work permits

• Registering an IE does not make you a Georgian tax resident. Residency mainly depends on spending 183 days or more in Georgia in any 12-month period.
• Under the May 2026 amendments to the Law on Labour Migration, foreigners who serve only non-resident clients generally do not need a work permit. Read the update →
• Ask your home-country tax adviser how your country treats Georgian IE income.

Frequently asked questions