Once you activate your revenue service portal, you can submit an application for small business status online. Once you open the relevant section of the small business status application, you shall choose the exact activities you intend to carry out, including additional activities. You shall also confirm that you are not engaging in any activities prohibited under this status.
Confirmation is immediately upon submission, but the granting of small business status will be effective from the first day of the month following the month of submitting an application to the tax authority for the granting of small business status.
Small Business Tax: How to get the 1% Rate
To qualify for 1% tax instead of 20%, you shall obtain small business status after registering as a freelancer.
The 1% rate applies until your annual income exceeds GEL 500,000. Depending on turnover, the tax rate may range from 1% to 3%.
(Note: Registering as a freelancer does not confer tax residency, see our Tax Residency Guide for details)
How Relocate Now can help
We activate the Revenue Service portal, file the information in the taxpayer section, and then proceed to file the relevant application to apply for Small Business Status benefits.
We guide you through the process to ensure a smooth application.
What’s not included?
Official translations and Apostille certification (if needed)
Litigation or additional legal support
What is our estimated time to complete?
Our service takes approximately 1 business day.
Frequently asked questions
Can I pay small business taxes from a foreign bank account?
Answer - Yes, you can, as long as your foreign bank account allows you to transfer money to the state budget.
I have small business status. Can I do other business in Georgia and also receive funds from a foreign source?
Answer - Yes, you can. However, transfers received outside the scope of your small business will be taxed under the general rule, unless there is specific taxation for such activities.