A registered Georgian individual entrepreneur testing a turnover scenario after separately confirming Small Business Status and whether the income belongs in that regime.
Georgian IE 1% Tax Calculator
For Individual Entrepreneurs with Small Business Status in Georgia: 1% of gross turnover, up to 500,000 GEL per year.
Already in lari — no conversion needed
Turnover already declared this calendar year, before this month. Used to track the 500,000 GEL threshold.
Monthly tax (1%)
GEL 0.00
Monthly declarations must be filed and the tax paid by the 15th of the following month.
In lari
GEL 0.00
Year to date
GEL 0.00
Projected annual
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Annual limit ₾500,0000%
Who can use Small Business Status?
Certain activities are excluded from the 1% regime — among others currency exchange, gambling, medical, legal and notary services, and consulting under some interpretations. Verify your activity's eligibility with the Revenue Service (rs.ge) before relying on the 1% rate.
How is this calculated?
Your income is converted to lari at the National Bank of Georgia's official rate for the payment date. Registered small-business IEs pay 1% of turnover, declared monthly by the 15th. The 1% status holds while annual turnover stays under ₾500,000; above that, a 3% rate applies.
Not tax advice. This calculator is for general information only and does not constitute tax, legal or financial advice. Rules change and individual situations differ — confirm your case with the Revenue Service of Georgia (rs.ge) or a qualified accountant.
What this tool can—and cannot—tell you
Converts supported foreign-currency revenue through the dated NBG reference and applies the calculator's visible annual 1% / 3% model. Each assumption stays separate from the arithmetic.
Treat the result as a planning reserve. Keep the original invoice, payment evidence, exchange-rate evidence and declaration receipt together for the month.
Registration, status, source of income, exclusions, VAT and the timing of the higher rate cannot be decided from a turnover box.