Georgia's Small Business Status is one of the most attractive tax regimes in Europe: a flat 1% tax on turnover for qualifying individual entrepreneurs, including non-residents.

Steps to register

  1. Register as an Individual Entrepreneur (IE) at the Revenue Service (rs.ge) or a Public Service Hall — fully digital, usually completed the same day, with just a passport or ID.
  2. Apply for Small Business Status (SBS) through your Revenue Service personal account.
  3. File a monthly income declaration — required every month, even with zero income.

Tax rates

1% on annual turnover up to 500,000 GEL (about $180,000). The portion above that threshold is taxed at 3%.

Excluded activities

Legal and notarial services, tax and audit consulting, medical and architectural work, financial and advisory services, currency exchange, gambling, excise-taxed activities and staffing agencies cannot use Small Business Status.

Non-residents

You don't need Georgian residency to register as an IE, but your income generally needs to be Georgian-sourced, and you must meet the standard eligibility criteria.