GE
Small Business Status (1% Tax)
Active
Flat rate
Georgia · special tax regime
Flat rate
1.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
20.0%
Georgia, without the regime
Overview
- Regime
- Small Business Status (1% Tax)
- Country
- Georgia
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2010
- Expires on
- —
Details
- Summary
- 1% turnover-based tax for individual entrepreneurs with Small Business Status, replacing standard income tax on business turnover.
- Eligibility
- Must be registered as Individual Entrepreneur. Annual turnover must not exceed GEL 500,000. Must not be engaged in prohibited activities.
- Benefits
- 1% flat tax on gross turnover. VAT registration only when turnover exceeds GEL 100,000 in any rolling 12 months.
- Requirements
- Register as IE and apply for Small Business Status on rs.ge. Monthly declaration and payment by the 15th of the following month.
- Limitations
- GEL 500,000 calendar-year turnover cap. If cumulative turnover exceeds the cap, 3% applies to all turnover from the first day of the month of crossing through year-end. Status may be revoked after exceeding the cap in two consecutive years. Certain activities excluded.
- Income types covered
- Business/freelance turnover
- Duration details
- Indefinite (while conditions met)
Other regimes in Georgia
| Name | Type | Rate |
|---|---|---|
| Virtual Zone IT Company | Free zone | 0.0% |
| Micro Business Status (0% Tax) | Exemption | 0.0% |
View source PwC Georgia 2026