Sole trader, 1% status
One person billing clients abroad
1%of turnover, not profit
- Set up
- 1–2 days
- Costs
- ₾0 to register
The catch: Capped at ₾500,000 a year. Go over and the rate changes retroactively for that year.
checked by Keti · 9 Sep 2026
Business
Working from Georgia
Four forms, one monthly filing — and people who have done it through here, by name.
One person billing clients abroad
1%of turnover, not profit
The catch: Capped at ₾500,000 a year. Go over and the rate changes retroactively for that year.
checked by Keti · 9 Sep 2026
Two or more people, or anyone hiring
15%on profit you take out, not profit you keep
The catch: Reinvested profit is untaxed, which is the actual point. Taking money out is the taxable event.
checked by Giorgi · 1 Sep 2026
Software, written and sold abroad
0%corporate tax on IT export
The catch: Granted per company after review, and refused more often than the guides suggest. Dividends are still 5%.
checked by Giorgi · 1 Sep 2026
An established firm relocating, not a new one
5%corporate, and 0% on dividends
The catch: Requires two years of the same activity abroad and staff on the ground here. Not a startup route.
checked by Keti · 9 Sep 2026
“The first declaration went in on the 12th — not at midnight on the 15th.”— Tom, after the job
Nobody pays to be on this shelf. The order is jobs done through here, nothing else.
29 days · 15 Oct
60 days · 15 Nov