Set up · Service 02 of 18
Individual entrepreneur and 1% status in Georgia
Registration as an individual entrepreneur and the application for small business status (1% of turnover).
For freelancers, IT contractors and sole traders, registration as an individual entrepreneur with small business status means tax of 1% on turnover while annual turnover stays within 500,000 GEL. The status is available to individual entrepreneurs only, and some activities are excluded, so we check your activity first, then register you and file the status application.
The 1% small business status: the conditions
An individual entrepreneur is registered with the Public Registry for an official fee of 26 GEL, or 75 GEL for registration on the same day. Small business status is a separate step: it is applied for at the Revenue Service after registration, and only an individual entrepreneur can hold it, never a company.
With the status, qualifying turnover is taxed at 1% while annual turnover stays within 500,000 GEL; above that threshold the increased statutory rate of 3% applies and the status can be lost. Activities that require a licence or permit and certain professional services, consulting among them, are excluded, which is why we check your activity before anything is filed. Declarations are filed through the Revenue Service portal as they fall due. An entrepreneur with small business status who works in IT may also qualify for an IT residence permit, subject to the conditions of that route.
Who it is for
- Freelancers and IT contractors
- Sole traders in eligible activities
- Professionals relocating to Georgia
What is included
- Eligibility review of your activity
- Registration with the Public Registry
- Small business status application to the Revenue Service
- Revenue Service portal set-up
- Briefing on monthly declarations
Not included
- Government fees (paid at cost)
- Monthly declarations (available through our accounting partner)
- Legal address and bank account
How it works
Eligibility check
Registration as an individual entrepreneur
Small business status application
Briefing on declarations and limits
Timeline: 1–2 working days for registration; the status usually follows within a few working days
Fees
Our professional fee
from $290
Professional fees in US dollars, excluding government fees, notary, translation and apostille costs.
Government fees (paid to the state)
| Service | Standard, 1 working day | Same day |
|---|---|---|
| Individual entrepreneur registration | 26 GEL | 75 GEL |
| Registry extract | 20 GEL | 75 GEL |
Documents we will need
- Passport
- Address in Georgia for registration
- Apostilled power of attorney (remote registration)
- Description of your activity and clients
Questions about this service
Who qualifies for the 1% status?
Individual entrepreneurs whose annual turnover does not exceed 500,000 GEL and whose activity is not excluded. Activities requiring a licence or permit and certain professional services, consulting among them, are excluded. We confirm eligibility before filing.
What happens if turnover exceeds 500,000 GEL?
The preferential treatment no longer applies to the excess and the status can be lost, so turnover should be monitored during the year. We explain the consequences for your figures before you register.
Can I register remotely?
Yes, through an apostilled power of attorney. Opening a personal bank account usually requires a visit in person.
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Request this service
Answer a few questions and receive a fixed-fee proposal within one business day.