Кратко
Показатели
1%
Tax Code of Georgia, Art. 88–90·1 окт. 2026 г.
GEL 500,000
Tax Code of Georgia, Art. 90·1 окт. 2026 г.
По тексту закона
1 положение
Define small business status for individual entrepreneurs, the excluded activities, the turnover threshold and the 1% and 3% rates. (Paraphrased.)Tax Code of Georgia, Articles 88–90 (small business)
Вопросы и ответы
Вопросы инвесторов об этом правиле
Can a foreigner get small business status?
Yes, if registered in Georgia as an individual entrepreneur, with a Georgian address and tax number. Tax residency is a separate question.
What happens above GEL 500,000?
The rate is 3% for the year in which the threshold is exceeded; if it is exceeded in two consecutive years the status is lost.
Is a company eligible?
No. The status exists for individual entrepreneurs only.
Источники
Источники
- Tax Code of Georgia (matsne.gov.ge), current text
- Revenue Service of Georgia, small business guidance