Flat rate
0.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
20.0%
Georgia, without the regime
Overview
- Regime
- Micro Business Status (0% Tax)
- Country
- Georgia
- Type
- Exemption
- Status
- Active
- Effective from
- Jan 1, 2010
- Expires on
- —
Details
- Summary
- 0% tax on business income for individual entrepreneurs with annual turnover up to GEL 30,000, no employees.
- Eligibility
- Individual entrepreneur registered in Georgia; annual turnover not exceeding GEL 30,000; no employees
- Benefits
- Exempt from tax on qualifying business income
- Requirements
- Register as an individual entrepreneur and obtain Micro Business Status from the Revenue Service
- Limitations
- GEL 30,000 annual turnover cap; no employees; must move to Small Business or general regime if limits exceeded
- Income types covered
- Business turnover within the micro threshold
- Duration details
- While turnover and eligibility conditions are met
Other regimes in Georgia
| Name | Type | Rate |
|---|---|---|
| Virtual Zone IT Company | Free zone | 0.0% |
| Small Business Status (1% Tax) | Flat rate | 1.0% |
View source PwC Georgia 2026