Small Business Status
Individual Entrepreneur in Georgia
Register as an Individual Entrepreneur and get help applying for Small Business Status. Eligible entrepreneurs generally pay 1% on qualifying Georgian-source business income.
Book a callWhat we’ll discuss
Your registration checklist
- Review your activity and income source
- Prepare your Individual Entrepreneur registration
- Apply separately for Small Business Status
How Small Business Status works
Individual Entrepreneur is how you register to operate in your own name. Small Business Status is a separate income tax regime you apply for through the Revenue Service.
- Standard rate
- 1%On qualifying Georgian-source business income while the status is in effect.
- General annual threshold
- GEL 500,000The general threshold is based on gross income from economic activity. Special thresholds apply to certain tourism activities.
- Monthly filing and payment
- 15thFile the return and pay the tax by the 15th of the following month.
Check your activity and income
Some activities are excluded. We’ll look at the work you do, the source of your income, and whether you need to register for VAT.
Know what registration covers
You operate as a natural person and can be personally liable for business debts. Foreign applicants should also check whether separate work authorization rules apply.
How we help you get set up
Check whether the setup fits
We’ll ask what you do, where you perform the work, where you’re tax resident, and what you expect to earn. This helps identify which eligibility and reporting rules to check.
Register as an Individual Entrepreneur
We’ll help you confirm the identity and address documents for your application and coordinate registration with Georgia’s National Agency of Public Registry.
Apply for Small Business Status
Once your registration is in place, we’ll help prepare the separate application to the Revenue Service and check when the status takes effect.
Set up monthly reporting
We’ll help you plan what records to keep and how to handle your first return. Ask about ongoing bookkeeping if you want help after setup.
From the portfolio
Individual Entrepreneur setup for a freelance developer · Illustrative project
Common questions
Does registering as an Individual Entrepreneur give me the 1% rate?
Registration and Small Business Status are separate. You apply to the Revenue Service for the status, and the rate applies to qualifying income while the status is in effect.
Can I register if I’m not a Georgian citizen?
Georgian law provides a registration process for foreign applicants. The identification requirements differ, and you should also check whether Georgia’s separate work authorization rules apply to you.
How long does Individual Entrepreneur registration take?
The Public Registry lists a standard one-working-day service and a same-day option. Document preparation and the separate Small Business Status application have their own timelines.
Does income from an overseas client qualify?
The customer’s location alone does not decide the source of the income. Where you perform the work and the nature of the transaction can affect how it is treated.
What happens if my gross business income exceeds GEL 500,000?
Under the general threshold, the rate rises to 3% from the start of the month in which you exceed it through the end of that calendar year. Exceeding the applicable threshold in each of two calendar years can lead to loss of the status. Special thresholds apply to certain tourism activities.
How is an Individual Entrepreneur different from a Georgian company?
An Individual Entrepreneur operates as a natural person and can be personally liable for business debts. If you want to bring in co-owners or need a separate legal entity, ask about Georgian company registration.
Does Small Business Status cover VAT?
VAT has its own rules. Check whether your transactions create a VAT registration obligation separately from the Small Business Status income tax rules.
Let’s discuss your plans.
Meet on Google Meet for 15 minutes, free of charge.