A 1% tax regime built for independent entrepreneurs.
Georgia offers one of the most accessible low-tax structures available to qualifying freelancers, consultants and online entrepreneurs willing to make the country a genuine base.
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Tax residence, business activity and international income considered as one coordinated structure.
Extremely low tax. Without an expensive structure.
Qualifying Individual Entrepreneurs can access a highly preferential revenue-based tax regime.
The standard route requires Georgia to become a meaningful physical base during the year.
The regime is commonly used through Georgia's simplified sole-entrepreneur framework.
Particularly relevant for consultants, freelancers and service businesses with limited operating expenses.
Low tax without offshore complexity.
Georgia occupies a different position from more expensive international tax hubs. For qualifying entrepreneurs, the attraction is simplicity rather than sophisticated structuring.
Establish yourself locally, operate under the appropriate regime and pay a very low tax rate without needing multiple companies across several jurisdictions.
The Small Business Status can reduce the tax burden on qualifying entrepreneurial revenue to 1%.
The setup can be materially simpler and less expensive than maintaining a traditional offshore structure.
Georgia has established local banks offering multicurrency accounts and services for international clients.
The 1% regime explained.
The headline rate is exceptionally attractive, but the regime is designed for a particular type of entrepreneur and the tax is calculated on revenue rather than profit.
The individual registers locally as an entrepreneur before applying for the relevant Small Business Status.
The preferential rate applies to qualifying turnover rather than the entrepreneur's net profit.
The preferential regime operates within a defined annual turnover framework.
The 1% rate rewards high-margin businesses.
Georgia's Small Business tax is based on turnover. That distinction determines whether the regime is exceptionally efficient or simply inappropriate for the business.
Active income and foreign income are different.
The 1% Small Business regime is particularly relevant to qualifying active entrepreneurial income earned while operating from Georgia.
Foreign-source passive income may receive different treatment, but foreign companies managed or operated from Georgia require careful analysis.
Low tax comes with a real presence requirement.
Georgia is not designed as a paper-residency solution. For the standard tax-residence route, the individual generally needs to make Georgia a substantial physical base.
More commitment. More substance.
The physical-presence requirement reduces location flexibility, but it can also create a more straightforward factual residence position than low-presence alternatives.
Strong local banking for day-to-day operations.
Georgia has a relatively developed local banking sector, including multicurrency accounts that can be useful for internationally active entrepreneurs.
One of the country's major banking institutions with services used by international residents and entrepreneurs.
Another major Georgian banking group offering local and multicurrency banking services.
Higher-tier banking services can provide dedicated relationship management and additional account services.
Particularly strong for entrepreneurs still building.
High-margin professionals earning directly from international clients.
Location-independent professionals who can genuinely perform their work from Georgia.
Lean digital businesses with high margins and limited operating expenses.
Exceptional for the right profile. Limited for the wrong one.
Expenses do not reduce the 1% tax base in the same way they would under a conventional profit-based system.
Georgia requires considerably more physical commitment than many low-presence international tax jurisdictions.
Small Business Status operates within defined turnover and eligibility rules that need to be monitored.
Running a foreign company entirely from Georgia can create local tax and permanent-establishment considerations.
The 1% rate is only useful if you actually qualify.
We assess the underlying business before recommending Georgia. Revenue, margins, activities, tax residence and how the company is actually operated all matter.
For the right entrepreneur, Georgia can be remarkably simple. For the wrong business model, another jurisdiction may provide a materially stronger long-term structure.
Could your business qualify for Georgia's 1% regime?
We assess your revenue, margins, activities, current tax residence and international structure before determining whether Georgia is the right base.
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