Small Business
Status in Georgia
A 1% tax on turnover for eligible individual entrepreneurs. Here is how it works and how we help you apply.
What it is
A special tax status on top of individual entrepreneur registration.
Small Business Status is a tax status for individual entrepreneurs in Georgia. If you are approved, eligible entrepreneurs can pay 1% of turnover on income up to GEL 500,000 per year, instead of the standard tax regime.
Registering as an individual entrepreneur does not give you the 1% rate automatically. The status is a separate application to the Revenue Service, usually made through the online portal after the registration.
Who may qualify
Conditions and limits.
The status is for individual entrepreneurs, not for companies. Some activities are excluded, and the rules, thresholds and consequences of exceeding the limit change over time. Sources do not always agree on the details, so we check your activity and your situation against the current rules before you order.
How it works
From registration to monthly filing.
| 01 | Register as an individual entrepreneur | Registration at the Public Registry in Tbilisi, with a tax number. |
|---|---|---|
| 02 | Apply for Small Business Status | A separate application to the Revenue Service. We support you with it. |
| 03 | File and pay every month | A monthly return, with the 1% paid by the 15th of the following month. |
| 04 | Watch the limit | Keep track of your turnover against the annual limit and any change in the rules. |
What our package includes
Individual entrepreneur from €699.
Registration guidance, Small Business Status application support, bank account assistance and one year of registered address. See the individual entrepreneur package.
Questions
Is the 1% rate automatic?
No. It needs a separate application and approval, and your activity has to be eligible.
What happens if my turnover goes over the limit?
The rules for exceeding the limit have changed over time. We explain the current rule when you order, and we recommend a tax adviser for decisions.
Do I have to live in Georgia?
Residency and the other conditions depend on your case. We check them with you before you order.
Do I have to file every month?
In general, returns are filed monthly. We explain the current requirements, including for months without income.
Is this tax advice?
No. This page is general information. Confirm the current rules for your case with a tax adviser.
See also: IT company in Georgia (Virtual Zone) · Bank account in Georgia · Register as a non-resident · Legal address in Tbilisi · Company registration in Georgia
Let's build
your company
Place an order online. It takes about 10 minutes, and we reply within one working day with a clear plan and a fixed price.