Individual entrepreneur and small-business tax in Georgia
A scope-first guide for freelancers, consultants and remote businesses.
Check your case. Rules can depend on citizenship, status, activity and effective date. Verify changeable facts with an official source.
Four separate decisions
- Determine where you are tax resident, whether your activity creates Georgian-source income, which legal form fits, and whether a special tax status covers the activity.
- Registering as an individual entrepreneur does not automatically grant Small Business Status. The special regime has eligibility, excluded-income, turnover and filing rules.
- Under Article 90 of Georgia’s Tax Code, qualifying Small Business taxable income is generally taxed at 1%; the rate becomes 3% from the start of the month in which gross income from economic activity exceeds GEL 500,000 (GEL 700,000 for qualifying wine- and agro-tourism operators). The regime applies to Georgian-source taxable income and is not a universal tax on all worldwide freelance income.
Operating hygiene
- Keep contracts, invoices, bank records and a clear activity description. File and pay on the official Revenue Service schedule that applies to your status.
- Re-check the Tax Code and Revenue Service guidance when activity, customers, turnover or country of residence changes.
Official verification
EN editorial review: 2026-09-01 · RU source posts: #24, #25, #34, #71, #72, #73, #78, #82, #83, #84, #173, #220, #221 · Fact class: legal