Individual Entrepreneur Status

Individual entrepreneur status in Georgia, with the 1% regime

We register you as an individual entrepreneur and apply for small business status: 1% on turnover. We handle the monthly returns too, even if you are abroad.

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Registering as an Individual Entrepreneur in Georgia can give you one of the lowest tax rates anywhere. With small business status, you pay 1% on turnover up to 500,000 lari a year. Without it, an individual entrepreneur pays 20% on income, so checking whether your activity qualifies is the first step.

Small business status isn’t automatic and doesn’t cover every activity. You don’t need Georgian citizenship or residency to register. ITAGEO checks your eligibility and handles the whole process, from registration to your first monthly returns.

Step by step

How registration works

Registration

We register you as an individual entrepreneur at the Public Service Hall, with a power of attorney if needed.

Small business status

We apply to the Revenue Service for the 1% rate.

Bank account

We help you open an account to receive and make payments.

Monthly returns

Filing and payment by the 15th of the following month.

Who can register

No Georgian citizenship or residency needed
You can carry out several activities under the same registration
You can register remotely with a power of attorney
Note: some activities are excluded from 1%, including consulting, legal and tax services, medical, architectural and financial activities

Required documents

Valid passport
Notarised power of attorney with apostille and translation, if you don’t come to Georgia
Legal address in Georgia (we provide it)

Presence isn’t required. If you come in person, allow roughly three to five days for registration and the bank account.

Rates at a glance

With small business status

1% on turnover up to 500,000 lari a year
Without small business status

20% on income
Above the threshold

3% on the part above 500,000 lari; after two years in a row above it, the status is revoked
Deadline

Every month, by the 15th of the following month

Small business status isn’t automatic and doesn’t cover every activity: we check eligibility before you start.

Your home country

Registering in Georgia doesn’t make you a Georgian tax resident. If you remain tax resident elsewhere, your home country may tax this income too. Read Tax residency in Georgia.

Frequently asked questions about individual entrepreneur status in Georgia

What happens if I go over 500,000 lari of turnover?

The part above the threshold is taxed at 3% for that year. If you exceed the threshold two years in a row, small business status is revoked from 1 January of the third year.

How often do I pay the tax?

Every month: filing and payment are done online with the Revenue Service by the 15th of the following month.

Which income is not covered by the 1%?

Even if your activity qualifies, the following are excluded: salaries, rent, interest, dividends, royalties, capital gains, inheritances and gifts.

Can every activity get the 1%?

No. Excluded activities include consulting, legal, notarial, tax and audit services, medical and architectural work, financial services and activities needing a special licence. For these, individual entrepreneur status is still possible, but taxed at 20% on income.

Can I register without coming to Georgia?

Yes, with a notarised power of attorney with apostille. If you come in person, allow roughly three to five days for registration and the bank account.

Sources

Note. This information is current as of October 2026 and may change. It is a general overview, not tax or legal advice for your case: check the rules in force with a professional before you decide, or contact the Chamber.

Ready to register as an individual entrepreneur in Georgia?

Tell us about your project: we’ll check whether you qualify for 1% and guide you through every step.

Talk to our team