The simplest and most tax-efficient form of self-employment in Georgia—ideal for consultants, freelancers, IT professionals, and internationally operating entrepreneurs.
Registration as an Individual Entrepreneur (IE).
Application for Small Business Status with the Georgian Revenue Service.
1% tax on annual turnover up to 500,000 GEL.
Higher tax rates and additional regulations apply once this threshold is exceeded.
No corporate income tax, as an Individual Entrepreneur is not a legal entity.
Simple bookkeeping and minimal administrative requirements.
Suitable for consultants, freelancers, IT professionals, brokers, and many other service-based businesses.
International clients can be served without restrictions.
Personal and business bank accounts in Georgia, including foreign currency accounts, are available.
Social security contributions generally do not apply in the same way as in many European countries.
Territorial tax system offering advantages for certain types of foreign-source income.
Fast registration process, often completed within just a few days.
Residence in Georgia is not mandatory for registration.
Tax rate on annual turnover up to 500,000 GEL.
Low ongoing operating costs.
Minimal bureaucracy.
High flexibility for international business operations.
Ideal for digital businesses and cross-border business models.