Taxation
Georgia's 1% Small Business Status in 2026: The Complete Guide
Who qualifies, the full list of excluded activities, the 500,000 GEL limit and 3% rule, VAT on contracts with foreign clients, and the monthly filing that keeps the 1% rate.
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Guides written by our team in Tbilisi, and the Georgian laws behind them. Free to read, updated for 2026.
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Guides & Analysis · 7 articles
Articles & Insights
Practical guides on tax, permits, banking and relocation, written by the team that does the filings.
- The 1% tax and Individual Entrepreneur rules
- Company structures and running them from abroad
- Opening and using Georgian bank accounts
Legislation Database
The Georgian laws our work relies on, with links to the official texts, so you can check every rule yourself.
- Law on the Legal Status of Aliens
- Law on Labor Migration
- Law on Entrepreneurs and the Tax Code
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New rules take effect every year. Our guides follow them as they change.
Work Permits
Do You Need a Work Permit to Freelance or Run a Business in Georgia in 2026?
Since 1 March 2026 foreigners who freelance or run a business in Georgia need a separate right to labor activity. Who is covered, who is exempt, the steps, deadlines and fines.
Relocation
Relocating to Georgia as a Freelancer or Founder in 2026
An exhaustive 2026 master guide detailing prerequisites, exact documentation, work permits, tax structures, and banking requirements for relocating to Georgia.