Georgia's Small Business Status (Virtual Zone for IT and Small Business regime) allows freelancers, consultants, and remote workers to pay as little as 1% flat income tax on foreign-sourced earnings. Combined with Georgia's visa-free policy for most nationalities, it is one of the simplest and most attractive tax regimes for nomads in the world.
Georgia registration fees are minimal (under $50 USD). Annual turnover cap applies to Small Business Status.
Register in GeorgiaWe register you as an Individual Entrepreneur with the National Agency of Public Registry (NAPR) in Georgia.
We apply for Small Business Status with the Georgian Revenue Service, enabling the 1% tax rate.
We assist with opening a Georgian business bank account (TBC Bank or Bank of Georgia are most common).
We guide you through your first quarterly or annual turnover declaration to the Revenue Service.
Georgia's Small Business Status (also called Micro Business or Small Business regime depending on turnover level) allows Individual Entrepreneurs and small companies to pay a flat 1% tax on annual turnover up to 500,000 GEL (approximately $180,000 USD). Turnover above this threshold is taxed at 3% or standard rates. It is one of the most competitive self-employment tax regimes globally.
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.
The Small Business Status 1% rate applies to annual turnover up to 500,000 GEL (approximately $180,000 USD at current rates). Above this threshold, the business transitions to standard business tax rates. Many freelancers and consultants operate comfortably within this cap.
The Remotely from Georgia programme and the Small Business Status are related but separate frameworks. The Remotely from Georgia programme is targeted at foreign workers who want to spend time in Georgia; Small Business Status is a tax regime for those establishing formal Georgia tax residence. We assess which setup is most appropriate for your situation during onboarding.
Fixed price, real-time tracking, and expert handling, from first document to final approval.
Register in Georgia