Georgia is a great destination for remote workers and freelancers, offering a flexible work environment and tax benefits. Registering as a freelancer (Individual Entrepreneur – IE) allows you to run a business and even hire employees.
Why Register as a Freelancer?
Legal Compliance – If you're self-employed and conducting business in the territory of Georgia, registration ensures compliance with tax laws. The flat tax rate is 20%, or 1% if you qualify for small business status. (see our guide to check if you qualify for small business status)
Tax Benefits – Only registered freelancers can qualify for small business taxpayer status.
How to Register
Step 1: Register with the National Agency of Public Registry
Required Documents:
Proof of address (rental/lease agreement or owner’s written consent)
Email address & Georgian mobile number
Fees & Processing in the Public Registry:
Standard (1 day): GEL 26
Same-day: GEL 75
Step 2: Activate your Revenue Service account
Tax registration is automatic, meaning that after you register as a freelancer with the Public Registry, the Revenue Service will create your account. However, you must activate your account on the Georgian Revenue Service portal and complete all required information in the taxpayer section.
How Relocate Now can help
Guiding you through the process
Ensuring a smooth application
What’s not included?
Public Registry fees
Preparation of lease/rental agreements or other necessary contracts for registration;
Official translations and Apostille certification (if needed)
Litigation or immigration legal support
Frequently Asked Questions
Shall I have a bank account to activate the Revenue Service portal?
Answer - No, you do not. But if you are a VAT payer, you should have a Georgian commercial bank account.
Do I need legal residency to do business in Georgia?
Answer - No, foreigners can set up a business in Georgia within a day using a standard tourist visa. If you plan to stay and conduct business legally, refer to our relocation article.
When is the right time to register as a freelancer in Georgia?
Answer - The ideal time to register is once you decide to relocate to Georgia and enter the country (or even before through POA) in order to avoid any tax liabilities.
Shall I pay pension contributions?
Answer - No, if you are not a permanent resident or citizen of Georgia, you are not required to pay the 4%. It is voluntary for you.
I'm a freelancer, and I have a foreign bank account. Shall I inform the revenue service about it?
Answer: You should inform the treasury that you own a foreign bank account and that you do not accept transactions in cash. In such cases, other regulations apply to cash acceptance.
I earn remote income from an employer who withholds taxes at the source abroad. Am I required to pay taxes in Georgia on the same gross salary?
Answer - You should refer to the applicable Double Taxation Agreement (DTA) between Georgia and your country, as you may still have tax obligations in Georgia.