How to Register as an Individual Entrepreneur in Georgia

Step-by-step: where to go, what documents you need, what it costs, and how to get Small Business Status so you pay 1% tax instead of 20%.

Last updated: July 2, 2026

Georgia is one of the easiest countries in the world to start working for yourself legally. Registration is fast, cheap, and — unusually — open to foreigners on the same terms as citizens: you do not need a residence permit or visa status to register as an Individual Entrepreneur — though the 2026 immigration changes add a layer for some situations (see the "2026 rule changes for foreigners" section below). This guide walks you through the whole process, from the queue at the Public Service Hall to your first tax declaration.

What "Individual Entrepreneur" actually means

An Individual Entrepreneur (IE, sometimes translated as "sole proprietor") is not a company. It's you, personally, registered in the business registry with the right to invoice clients and pay business taxes. There is no separate legal entity, which cuts both ways: setup and accounting are trivial, but you are personally liable for business debts with all your assets.

The reason everyone talks about the IE route is the tax rate. By default, personal income in Georgia is taxed at 20%. But an IE who obtains Small Business Status pays 1% of gross turnover, as long as annual turnover stays under 500,000 GEL. Note that this is a tax on revenue, not profit — you cannot deduct expenses. For most freelancers and consultants with low costs, that trade is overwhelmingly worth it.

There is also a lesser-known third option: Micro Business Status, which means 0% tax as long as your annual turnover stays under 30,000 GEL and you have no employees. It's worth knowing about for genuinely small side incomes, but most full-time freelancers outgrow the ceiling quickly — for them, Small Business Status and the 1% rate is the practical route.

What you need before you go

The list is short:

Your passport. The original, not a copy.
A Georgian legal address. This is the one that trips people up. You need an address in Georgia to register the IE at, and you need the property owner's consent. If you rent, that usually means a rental agreement that permits registration, or a notarized consent letter from the owner. There are also agencies that sell a legal address as a service, advertised at roughly 100–300 GEL per year.
A Georgian phone number. You'll need it for the Revenue Service portal and for banks later. Any prepaid SIM works.

You do not need a business plan, minimum capital, or a local partner.

Step 1: Register at the Public Service Hall

Registration is handled by the National Agency of Public Registry, and the easiest way to file is in person at a Public Service Hall (also called Justice House) — the big service centers in Tbilisi, Batumi, Kutaisi and other cities. See Public Service Hall (psh.gov.ge) for branches.

At the counter, tell the operator you want to register as an Individual Entrepreneur. They will:

Take your passport and enter your details.
Ask for your legal address and the owner's consent document.
Ask you to choose how fast you want it. The fee is roughly 25–100 GEL depending on standard vs expedited processing — standard is next business day, expedited is same-day.
Have you sign the application and pay at the counter or a payment terminal.

If everything is in order, you'll receive an extract from the registry with your identification number. That number is your tax ID from now on. The whole visit typically takes 20–40 minutes plus queue time, longer on busy days. Operators in the main halls generally speak enough English to process this; if you're worried, bring a Georgian- or Russian-speaking friend.

Step 2: Get access to the Revenue Service portal

Taxes are declared online through the Revenue Service portal (eservices.rs.ge). You need login credentials: ask for your rs.ge portal credentials on the spot when registering; if the operator can't issue them, any Revenue Service center can.

The portal has an English interface for the main functions, but expect some sections to exist only in Georgian. Budget an evening to click through it before your first declaration is due.

Step 3: Apply for Small Business Status

Registering as an IE does not automatically give you the 1% rate. Small Business Status is a separate application to the Revenue Service. You can file it through the rs.ge portal or in person at a Revenue Service center. The 1% rate becomes effective from the first day of the month following completion of your Small Business Status application — so timing matters: apply before month-end and you lose at most days, apply on the 1st and you wait almost a full month.

Income you earn as an IE before the status is active is taxed at the default rate, not 1%. If you register mid-month, apply for Small Business Status the same day and hold invoices until the status kicks in if you can.

Also check that your activity qualifies. Certain activities are excluded from Small Business Status — including currency exchange, gambling, medical, architectural, legal and notary services, and consulting in some interpretations. The exclusion list is the single most common nasty surprise for consultants, so confirm your specific activity code before relying on the 1% rate.

2026 rule changes for foreigners

Section updated July 2, 2026 — these rules are new and still settling; double-check before acting on them.

From March 1, 2026, foreigners performing paid activity in Georgia generally need a work permit plus either a residence permit or a D1 immigration visa. That sounded like the end of the casual freelancer era — but amendments adopted in April 2026 carved out several groups from the Right to Work requirement, including remote workers employed by foreign companies, freelancers serving foreign clients, and founders of Georgian companies.

In practice, most people who register an IE to invoice clients abroad fall inside those carve-outs. But the implementing rules are fresh, interpretations vary, and enforcement practice is still forming. Before you rely on any of this, check the latest official guidance — the consolidated text of the Law on the Legal Status of Aliens and Stateless Persons (Georgian, PDF) is the primary source for the current requirements and exemption list.

What it costs, all in

Registration fee: roughly 25–100 GEL depending on standard vs expedited processing
Notarized owner's consent (if needed): ~50–100 GEL
Legal address service (if you use one): advertised at roughly 100–300 GEL/year
Small Business Status application: the status application itself has no fee

Realistically you're in business for under ~200 GEL all-in with a cooperative landlord.

Your monthly routine after registration

Once the status is active, the routine is simple but strict:

Track your gross turnover for the month — everything that hits your account as business income, in GEL. Foreign-currency income is converted at the National Bank of Georgia official rate on the day of receipt. Our 1% tax calculator does this conversion for you.
File the monthly declaration and pay 1% by the 15th of the following month.
Watch the annual threshold. Above 500,000 GEL turnover in a calendar year, the excess is taxed at 3%, and exceeding the threshold two years in a row cancels the status — check current rules if you're near the threshold.

Missing declarations is the classic failure mode — fines apply even when the tax due is zero, and they compound quietly until you check the portal. Put the 15th in your calendar with a reminder.

Common mistakes to avoid

Earning before the status is active. See the timing note above — that income is taxed at 20%.
Mixing personal transfers and business income in one account. The Revenue Service looks at turnover; make it easy to show which is which. A separate account for business income is worth the small fee.
Assuming the 1% covers everything. It covers your Georgian tax on that business income. Your home country may still consider you tax-resident and want its share — that's a separate question worth real advice.
Forgetting zero declarations. You must file monthly even for months with no income.

Registering takes an afternoon. Staying compliant takes ten minutes a month. Do both and the Georgian IE setup is about as good as self-employment paperwork gets.