Country-wide policy
Small Business Status: 1% of Turnover, for an Entrepreneur Natural Person, on Georgian-Source Income Only
The regime people are sent to is three articles of the Tax Code and they do not say what the advertisements say. Article 88(1) makes it available to an entrepreneur natural person and to nobody else, so it is a status attached to a sole trader registration rather than to a residence permit or a nationality. Article 90(1) taxes taxable income at 1%. Article 90(2) does not withdraw the status at GEL 500 000: it raises the rate to 3% from the beginning of the month in which the limit is passed until the end of that calendar year, with GEL 700 000 for wine tourism and agro tourism operators. Losing the status needs two years, not one - article 89(2)(a) revokes it where gross income exceeded the limit in each of two calendar years, and article 89(3) then dates the revocation from the start of the following year. Article 90(3) is the limb nobody quotes: the taxable income of a small business consists of income from a Georgian source, excluding salary income. Read with article 104(1)(გ.ზ), which makes a cross-border service Georgian-source when the provider is a Georgian resident, that is what puts a resident freelancer's foreign invoices inside the 1% rather than outside the tax.
Topics it changes
What it requires
- Registration as an entrepreneur natural person under the Law of Georgia on Entrepreneurs
- An application to the tax authority, which issues a small business certificate
- Not carrying on an activity the Government has prohibited for the status
- Income from a Georgian source; salary income is outside the regime
At a glance
- Rate
- 1% of taxable income
Article 90(1) of the Tax Code, except in the case in article 90(2).
- Rate above the limit
- 3%, from the start of the month the limit is passed to the end of that calendar year
Article 90(2) of the Tax Code. The limit is GEL 500 000 of gross income from economic activity, or GEL 700 000 for a wine tourism or agro tourism operator.
- Gross income limit
- GEL 500 000 in a calendar year
Articles 88(3), 89(2)(a) and 90(2) of the Tax Code. GEL 700 000 for wine tourism and agro tourism operators.
- When the status is actually lost
- After the limit is exceeded in each of two calendar years
Article 89(2)(a) of the Tax Code; by article 89(3) the revocation then runs from the beginning of the year after.
- Who may hold it
- An entrepreneur natural person
Article 88(1) of the Tax Code. Not a company, and not an employee.
- What it taxes
- Income from a Georgian source, excluding salary
Article 90(3) of the Tax Code. The regime is a rate on Georgian-source income, so it does not reach income the Code treats as foreign-source.
What the law says
«1\. მცირე ბიზნესის სტატუსი შეიძლება მიენიჭოს მეწარმე ფიზიკურ პირს.»Our translation - not official
Small business status may be granted to an entrepreneur natural person.
About this source
The official gazette and consolidated statute book of Georgia, a legal entity under public law under the Ministry of Justice. Every instrument lives at matsne.gov.ge/ka/document/view/<id>: laws, organic laws, Government resolutions, presidential decrees and ministerial orders, each page opening with a metadata block that gives the document number, the issuing body, the date of issue, the source and date of publication, the date of entry into force and the registration code, then listing every consolidated publication by date with its own publication index. Above the body of each page the site states which edition is being shown: კონსოლიდირებული ვერსია (საბოლოო) means the final consolidation, and a different line means it is not. Amending instruments are published separately and in full, each citing the registration code of the act it amends, so a schedule whose consolidation is paywalled can still be reconstructed from the original plus the amendments. Renders through Firecrawl without difficulty, including million-character statutes: the Georgian Tax Code comes back at 1,190,393 characters.
Standing: Maintains the text in force
Cannot be cited for: Three things it must not be cited for. First, it is not free for everything: for some Government resolutions - resolution No 255 of 5 June 2015 on visa-free entry, and resolution No 36 of 21 February 2013 on universal health care - the site serves only the text as originally published and prints დოკუმენტის კონსოლიდირებული ვარიანტის ნახვა ფასიანია, that viewing the consolidated version is a paid service requiring registration and the purchase of a viewing right. A reading of such a page is a reading of the original, however many consolidations have followed, and must be labelled as one. Second, it publishes the consolidated law and not the reasoning: no explanatory memorandum, no case law, no ministerial guidance, and a great deal of Georgian immigration and tax practice sits in orders of the Minister of Finance and the Minister of Internal Affairs which it holds but which are not linked from the parent act. Third, the Georgian pages are the law and the English pages at the matching address are not the same document - see ge-matsne-en. Pages render statutes inside HTML tables, so stored text carries table pipes and <br> markers around the publisher's own words.
We re-read it every 90 days. More about this source
«1\. მცირე ბიზნესის სტატუსის მქონე პირის დასაბეგრი შემოსავალი იბეგრება 1 პროცენტით, გარდა ამ მუხლის მე-2 ნაწილით გათვალისწინებული შემთხვევისა. 2\. მცირე ბიზნესის სტატუსის მქონე პირის დასაბეგრი შემოსავალი იბეგრება 3 პროცენტით, თუ ამ პირის ეკონომიკური საქმიანობიდან მიღებულმა მისმა ერთობლივმა შემოსავალმა 500 000 ლარს, ხოლო ღვინის ტურიზმის საქმიანობის სუბიექტისა და აგროტურისტული საქმიანობის სუბიექტის შემთხვევაში − 700 000 ლარს გადააჭარბა. მცირე ბიზნესის სტატუსის მქონე პირი ამ ნაწილის მიხედვით დადგენილი განაკვეთით იბეგრება შესაბამისი თვის (ერთობლივი შემოსავლის 500 000-ლარიანი ზღვრის, ხოლო ღვინის ტურიზმის საქმიანობის სუბიექტისა და აგროტურისტული საქმიანობის სუბიექტის შემთხვევაში − 700 000-ლარიანი ზღვრის გადაჭარბების დაფიქსირების თვის) დასაწყისიდან კალენდარული წლის დასრულებამდე. 3\. მცირე ბიზნესის დასაბეგრი შემოსავალი შედგება საქართველოში არსებული წყაროდან მიღებული შემოსავლებისაგან, გარდა ხელფასის სახით მიღებული შემოსავლისა და ამ კოდექსის 88-ე მუხლის მე-3 ნაწილის შესაბამისად განსაზღვრული შემოსავლის სახიდან მიღებული შემოსავლისა.»Our translation - not official
1. The taxable income of a person holding small business status is taxed at 1 per cent, apart from the case provided for in paragraph 2 of this article. 2. The taxable income of a person holding small business status is taxed at 3 per cent if their gross income from economic activity has exceeded GEL 500 000, and in the case of a wine tourism operator or an agro tourism operator GEL 700 000. A person holding small business status is taxed at the rate set by this paragraph from the beginning of the relevant month (the month in which the excess over the GEL 500 000 limit of gross income, or the GEL 700 000 limit in the case of a wine tourism operator or an agro tourism operator, is recorded) until the end of the calendar year. 3. The taxable income of a small business consists of income received from a source existing in Georgia, apart from income received as salary and income from a type of income determined under article 88(3) of this Code.
About this source
The official gazette and consolidated statute book of Georgia, a legal entity under public law under the Ministry of Justice. Every instrument lives at matsne.gov.ge/ka/document/view/<id>: laws, organic laws, Government resolutions, presidential decrees and ministerial orders, each page opening with a metadata block that gives the document number, the issuing body, the date of issue, the source and date of publication, the date of entry into force and the registration code, then listing every consolidated publication by date with its own publication index. Above the body of each page the site states which edition is being shown: კონსოლიდირებული ვერსია (საბოლოო) means the final consolidation, and a different line means it is not. Amending instruments are published separately and in full, each citing the registration code of the act it amends, so a schedule whose consolidation is paywalled can still be reconstructed from the original plus the amendments. Renders through Firecrawl without difficulty, including million-character statutes: the Georgian Tax Code comes back at 1,190,393 characters.
Standing: Maintains the text in force
Cannot be cited for: Three things it must not be cited for. First, it is not free for everything: for some Government resolutions - resolution No 255 of 5 June 2015 on visa-free entry, and resolution No 36 of 21 February 2013 on universal health care - the site serves only the text as originally published and prints დოკუმენტის კონსოლიდირებული ვარიანტის ნახვა ფასიანია, that viewing the consolidated version is a paid service requiring registration and the purchase of a viewing right. A reading of such a page is a reading of the original, however many consolidations have followed, and must be labelled as one. Second, it publishes the consolidated law and not the reasoning: no explanatory memorandum, no case law, no ministerial guidance, and a great deal of Georgian immigration and tax practice sits in orders of the Minister of Finance and the Minister of Internal Affairs which it holds but which are not linked from the parent act. Third, the Georgian pages are the law and the English pages at the matching address are not the same document - see ge-matsne-en. Pages render statutes inside HTML tables, so stored text carries table pipes and <br> markers around the publisher's own words.
We re-read it every 90 days. More about this source
«1\. Taxable income of a person having the status of a small business shall be taxed at 1%, except as provided for paragraph 2 of this article. 2\. Taxable income of a person having the status of a small business shall be taxed at 3% if his/her gross income received from the economic activities of this person has exceeded GEL 500 000, and in the case of wine tourism operators and agro tourism operators if the said gross income has exceeded GEL 700 000. A person having the status of a small business shall be taxed at the rate determined under this paragraph from the beginning of a respective month (a month when the excess of the GEL 500 000-limit, and in the case of wine tourism operators and agro tourism operators – the GEL 700 000-limit of the gross income has been recorded) until the end of the calendar year. 3\. Taxable income of a small business consists of the incomes earned from a Georgian-based source, except for the salary income and the income earned from a type of income defined in Article 88(3) of this Code.»Known to be out of date. The English text matsne serves at this address is the consolidation in force from 25 June 2026 to 30 September 2026. The Georgian at the matching address is the consolidation of 30 September 2026, and the English of that consolidation does not exist: the page for it carries no law, only the notice that the consolidation is underway. Law of Georgia No 1874 of 30 September 2026 is therefore not in this text.
matsne's English of article 90 carries the same rates and the same limits. The only wobble in this chapter is in the citation apparatus: the amending law of 30 May 2018 is printed as No 3591 in twelve places in the English text and as No 2391 in twelve others, while the Georgian prints №2391 throughout.
Read it at the sourceAbout this source
The same publisher's English rendering of Georgian instruments, served at matsne.gov.ge/en/document/view/<id> - the same document id as the Georgian, so the two texts are one address apart. Where an English consolidation exists it is a full translation of that consolidation, with the same article numbering, the same amending-law footers and the same metadata block. For the Law on the Legal Status of Aliens and Stateless Persons the English kept pace with the Georgian through the amendments of 15 April and 25 June 2026, so the 2026 spouse permit and the interagency marriage commission can be read in both languages.
Standing:
Cannot be cited for: It may never be cited as the law, for four reasons found in the text itself. (1) It lags, silently to a reader who does not look up: on 11 October 2026 the Tax Code in English was the consolidation of 25 June 2026 while the Georgian was that of 30 September 2026, and the Organic Law on Georgian Citizenship in English was the edition of 7 March to 26 June 2025 while the Georgian was 25 June 2026. (2) The newest consolidation of a lagging instrument does not exist in English at all: the English page for Tax Code publication 246 and citizenship publication 12 carries no law, only 'Attention! The consolidation of the document is underway. You are not reading the latest version of the document.' (3) The default English address serves the last complete English edition under the line 'Attention! You are not reading the final edition', which is one line of body text above a million characters of statute. (4) Subparagraph letters are relabelled by alphabetical position rather than transliterated, so Georgian ფ becomes u, ჟ becomes p and თ becomes h - and the trap is live, because the Latin letter that a reader would reach for by sound lands on a different and sometimes repealed subparagraph: English article 99(1)(p) is Georgian 99(1)(ჟ), while Georgian 99(1)(პ) was deleted on 30 May 2018. It also mis-states one amending law's number, printing the law of 30 May 2018 as No 3591 in twelve places and as No 2391 in twelve others where the Georgian prints №2391 throughout, and it loses superscripts: article 21¹ appears as '211' and paragraph 6¹ as '61'. Cite it beside the Georgian, as a translation, never instead of it.
We re-read it every 120 days. More about this source
«ა) პირის ეკონომიკური საქმიანობიდან მიღებულმა მისმა ერთობლივმა შემოსავალმა 2 კალენდარული წლის მიხედვით, თითოეული კალენდარული წლის განმავლობაში 500 000 ლარს, ხოლო ღვინის ტურიზმის საქმიანობის სუბიექტისა და აგროტურისტული საქმიანობის სუბიექტის შემთხვევაში − 700 000 ლარს გადააჭარბა;»Our translation - not official
(a) the person's gross income from economic activity has exceeded GEL 500 000 in each of 2 calendar years, and GEL 700 000 in the case of a wine tourism operator or an agro tourism operator;
About this source
The official gazette and consolidated statute book of Georgia, a legal entity under public law under the Ministry of Justice. Every instrument lives at matsne.gov.ge/ka/document/view/<id>: laws, organic laws, Government resolutions, presidential decrees and ministerial orders, each page opening with a metadata block that gives the document number, the issuing body, the date of issue, the source and date of publication, the date of entry into force and the registration code, then listing every consolidated publication by date with its own publication index. Above the body of each page the site states which edition is being shown: კონსოლიდირებული ვერსია (საბოლოო) means the final consolidation, and a different line means it is not. Amending instruments are published separately and in full, each citing the registration code of the act it amends, so a schedule whose consolidation is paywalled can still be reconstructed from the original plus the amendments. Renders through Firecrawl without difficulty, including million-character statutes: the Georgian Tax Code comes back at 1,190,393 characters.
Standing: Maintains the text in force
Cannot be cited for: Three things it must not be cited for. First, it is not free for everything: for some Government resolutions - resolution No 255 of 5 June 2015 on visa-free entry, and resolution No 36 of 21 February 2013 on universal health care - the site serves only the text as originally published and prints დოკუმენტის კონსოლიდირებული ვარიანტის ნახვა ფასიანია, that viewing the consolidated version is a paid service requiring registration and the purchase of a viewing right. A reading of such a page is a reading of the original, however many consolidations have followed, and must be labelled as one. Second, it publishes the consolidated law and not the reasoning: no explanatory memorandum, no case law, no ministerial guidance, and a great deal of Georgian immigration and tax practice sits in orders of the Minister of Finance and the Minister of Internal Affairs which it holds but which are not linked from the parent act. Third, the Georgian pages are the law and the English pages at the matching address are not the same document - see ge-matsne-en. Pages render statutes inside HTML tables, so stored text carries table pipes and <br> markers around the publisher's own words.
We re-read it every 90 days. More about this source
Practical notes
Article 88(2) and 88(3) let the Government, with the agreement of the Parliament's Finance and Budget Committee, prohibit activities for the status and define income types that fall outside it. We have not read that ordinance, so the list of excluded activities is not published here.
The status is not a tax residence. A person can hold small business status and not be a Georgian tax resident, and a Georgian tax resident can hold no status at all.