Georgia remains one of the most welcoming jurisdictions for micro-businesses: 1% tax, same-day registration, English-speaking banks. Here is the process broken down step by step — without the legal jargon.
What is an IE in Georgia
Georgia does not have the familiar split between "sole proprietor" and "self-employed" — there is the Individual Entrepreneur (ინდივიდუალური მეწარმე). It is a private individual registered as a business owner, with the right to issue invoices, hire staff, and receive payments into a corporate bank account.
An IE in Georgia is not a separate legal entity. You are personally liable for your obligations. On the upside: minimal reporting, a 1% rate under Small Business status, and an account with TBC or Bank of Georgia opened in a single visit.
IT freelancers, designers, marketers, and marketplace sellers with annual turnover up to ₾ 500,000. If you are planning a larger business or raising investment, an LLC is the better choice.
Documents you will need
The exact list depends on your citizenship and where you are physically located. The basic kit:
Document checklist
- Passport (domestic ID or international passport)
- Notarized translation of the passport into Georgian
- A Georgian phone number (for verification on RS.ge)
- A registered address in Georgia (a virtual legal address works)
- Application form for the Public Service Hall (we fill it in for you)
- Receipt for the state fee (₾ 26)
Foreigners do not need a residence permit to register as an IE. It is enough to be in Georgia legally (most passports get a 1-year visa-free stay).
5 steps to register
Step 1. Rent a legal address
If you do not own property in Georgia, you rent a legal address. This is a real address in Tbilisi or Batumi that goes on your paperwork. Cost: from ₾ 80 per month.
Step 2. Translate your passport
Visit a notarized translator or send us a scan — you will have the Georgian translation in a couple of hours. Cost: ₾ 50–80.
Step 3. File at the Public Service Hall
Visit the Public Service Hall (House of Justice) in person, or have our lawyer file under power of attorney. Bring your passport, the translation, the application, and the fee receipt.
Step 4. Pick up the registration extract
The next business day you collect the extract showing your tax ID. With this document you are officially a registered entrepreneur.
Step 5. Register on RS.ge and open a bank account
RS.ge is the Georgian Revenue Service portal — you will file your tax returns here. Registration is done via ID card or electronic signature. Then you head to the bank and open a business account.
Tax regimes available to an IE
Three tax regimes are available to IEs in Georgia. Your choice depends on turnover and the type of activity.
Small Business status (1%)
The most popular regime among IT freelancers and remote workers. You pay 1% on all turnover, with no deductions and minimal reporting. You file a return once a month by the 15th.
"The 1% rate is not a perk — it is an official tax regime. You apply for it, you do not have to earn it."
Requirements for the status:
- Annual turnover does not exceed ₾ 500,000
- The activity is not on the prohibited list (lawyers, certain consultants, doctors in private practice, currency exchange)
- The application is filed together with the IE registration, or later
Common mistakes
What clients most often complain about when they come to us after registering on their own:
- Wrong activity code. The Georgian equivalent of a NACE/OKVED code matters — it determines whether the 1% rate applies.
- Did not file the Small Business application. The default rate is 20%. The application is a separate filing.
- Received income to a personal card. All revenue must go to the business account, otherwise the tax office may reclassify it.
- Missed the filing deadline. By the 15th of each month — even if turnover was zero.
Costs and timeline
Ready to start?
Free consultation — 15 minutes. We will tell you whether this service fits and how we will deliver it.