Pay 1% Tax on Freelance Income in Georgia
Georgia's Small Business Status is a separate tax treatment for eligible entrepreneur natural persons, not the company-level Virtual Zone or Micro Business regime. The 1% rate applies to qualifying taxable income; eligibility and entry rights require separate checks.
Who this is for
- Freelancers and consultants earning from clients outside Georgia
- Remote workers who want to establish Georgia as their tax residence
- Digital nomads already in Georgia looking to formalise their tax status
- Entrepreneurs who want a simple, low-cost company and tax setup
Georgia registration fees are minimal (under $50 USD). Annual turnover cap applies to Small Business Status.
Register in GeorgiaWhat's included
- Individual Entrepreneur (IE) registration in Georgia
- Small Business Status application with the Revenue Service of Georgia
- Bank account opening assistance at a Georgian bank
- Ongoing annual turnover declaration guidance
- Dashboard tracking from registration to confirmation
How it works
IE registration
We register you as an Individual Entrepreneur with the National Agency of Public Registry (NAPR) in Georgia.
Tax status application
We apply for Small Business Status with the Georgian Revenue Service, enabling the 1% tax rate.
Bank account
We assist with opening a Georgian business bank account (TBC Bank or Bank of Georgia are most common).
First declaration
We guide you through your first quarterly or annual turnover declaration to the Revenue Service.
Frequently asked questions
What is Georgia's Small Business Status?
Small Business Status may be granted to an eligible entrepreneur natural person; it is not Micro Business status and does not apply to companies. The Tax Code sets a 1% rate for qualifying taxable income and a 3% rate from the month gross income exceeds GEL 500,000 in a calendar year. Status can be revoked after the threshold is exceeded in each of two calendar years; eligibility and excluded activities require review.
Do I need to live in Georgia to use this tax regime?
You need to be a Georgian tax resident to use Small Business Status. Tax residency in Georgia is established after 183 days of presence in a calendar year, or by owning a permanent home in Georgia and having Georgia as your centre of life. Many nomads satisfy this by spending 6+ months in Georgia.
What is the annual turnover cap?
The Tax Code applies 3%, rather than 1%, to qualifying Small Business taxable income from the month gross income exceeds GEL 500,000 in a calendar year. Exceeding that amount in each of two calendar years may revoke status. Confirm the current rules and activity-specific eligibility with a Georgian tax adviser.
Can I combine this with Georgia's Remotely from Georgia programme?
Small Business Status is a tax treatment, not an immigration route. Georgia's tourism authority describes the 'Remotely from Georgia' programme as a pandemic-era initiative; do not rely on it as a currently open application or a source of tax relief.
Review before you continue
Check the listed scope, requirements, price note, and FAQs. Final decisions remain with the relevant bank, government authority, or institution.
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