Individual Entrepreneur Status in Georgia: the 1% Regime for Working on Your Own
Registration as an Individual Entrepreneur and application for Small Business Status: we support you from registration through your first monthly filings.
Registering as an Individual Entrepreneur in Georgia (IE) offers one of the most competitive tax advantages in the world: with Small Business Status, the rate drops to 1% on income up to roughly 500,000 GEL per year (about 200,000 USD). Without this status, an IE is taxed at 20% under the standard regime — the difference is huge, so checking your eligibility is the first step.
Small Business Status isn't automatic and isn't available for every activity: some professions and sectors are excluded. You don't, however, need Georgian citizenship or permanent residency to register as an Individual Entrepreneur. ITAGEO checks your eligibility and manages the entire process, from registration to applying for the favourable status, through your first monthly filings.
How Registration Works
Who Can Register as an IE
- No requirement for Georgian citizenship or permanent residency
- No limit on the number of activities carried out under the same IE
- Registration possible entirely remotely via power of attorney
- Note: Small Business Status is not open to all activities — some professions and sectors are excluded (see Tax Regimes)
Required Documents
- Valid passport
- Power of attorney, if the process is handled remotely
- Registered address in Georgia (provided by us)
Available Tax Regimes
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With Small Business Status1% on income up to ~500,000 GEL/year
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Without Small Business Status20% on income, standard IE regime
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Above the Threshold (with SBS)3% from the month of exceeding it until year-end
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Filing DeadlineBy the 15th of the following month, every month
Frequently Asked Questions About Individual Entrepreneur Status in Georgia
What happens if I exceed 500,000 GEL in annual turnover?
The rate rises to 3% from the month you exceed the threshold until the end of the year. From the following January you automatically return to 1%, unless you exceed the threshold again.
How often is the tax paid and how is it declared?
Payment is monthly, due by the 15th of the following month, with a simplified declaration filed electronically with the Revenue Service.
Which types of income are NOT covered by the 1%/3% regime?
Excluded income includes, among others: employment salaries, rental income, interest, dividends, royalties, capital gains from selling property or securities, and income from inheritance or gifts.
Can all activities access Small Business Status?
No, and this is an important point to check before you start: some categories are excluded, including licensed activities, financial, legal, tax consulting, medical, architectural and auditing/notarial services. If your activity falls into one of these, IE status is still possible but taxed at the standard 20% rate, not 1%.
Can I get Individual Entrepreneur status remotely?
Yes. Coming to Georgia is not mandatory: we can proceed with a power of attorney. If you prefer to be present in person, you should plan for roughly 3 to 5 days to complete registration and open a bank account.
Ready to register your Individual Entrepreneur status in Georgia?
Tell us about your project: we'll check whether you're eligible for Small Business Status and guide you through every step.
Talk to Our Team