Eligible income taxed at 1%
Small Business Status provides a 1% rate for qualifying turnover, subject to the Tax Code conditions.
β All services in Georgia
Remote registration for foreign nationals
Register a sole trader in Georgia and apply for 1% tax status
We register you as an individual entrepreneur, arrange a Georgian legal address, and apply for Small Business Status remotely under a power of attorney.
Fixed service price
$450
Important: the 1% rate is not automatic. Small Business Status is a separate tax application and applies only to eligible income and activities.
No visit to GeorgiaAvailable to non-residentsRegistration and tax status
GEORGIA
Initial check of your activity and suitability for Small Business Status
Power-of-attorney wording and review before shipping
Arrangement of a Georgian registration address
Individual entrepreneur registration with the Public Registry
Tax registration and application for Small Business Status
Why register as a sole trader in Georgia
A practical structure for freelancers, consultants, and independent professionals
Fully remote setup
Our representative completes registration in Georgia using a correctly prepared power of attorney.
Fast public registration
The Public Registry's standard term for individual entrepreneur registration is one working day after filing.
Simple business structure
You operate in your own name without forming a separate legal entity or maintaining corporate capital.
Remote registration process
Six controlled steps, with no trip to Georgia
- 1
Activity assessment
We check your services, clients, expected turnover, and whether the 1% regime is suitable.
- 2
Power of attorney
We prepare the wording, explain notarization and apostille or legalization, and review the scan.
- 3
Documents and address
We prepare the translated passport, contact details, and Georgian registration address.
- 4
Entrepreneur registration
The representative files the application and obtains the entrepreneur extract and identification data.
- 5
Small Business Status
We submit the separate tax application and obtain the status certificate for eligible activity.
- 6
Documents and instructions
You receive the completed documents and practical instructions for declarations, tax, and next steps.
What our service includes
We manage the registration sequence from document preparation to the completed extract
- Initial check of your activity and suitability for Small Business Status
- Power-of-attorney wording and review before shipping
- Arrangement of a Georgian registration address
- Individual entrepreneur registration with the Public Registry
- Tax registration and application for Small Business Status
- Electronic documents, instructions, and delivery of originals where required
What we need from you
The initial package is small; additional evidence depends on your activity
- Valid foreign passport and clear passport data
- Notarized power of attorney authenticated for use in Georgia
- Description of services, clients, and expected payment flows
- Choice of registration address, which we can arrange
- Working phone number and email address
The 1% regime has conditions
Small Business Status is granted to an entrepreneur natural person by a separate application. Some activities and income are excluded. The standard rate is 1% for eligible income; if annual gross income exceeds GEL 500,000, the Tax Code provides a 3% rate for the relevant period. We assess the activity before filing.
Sole trader registration in Georgia: FAQ
Tax status, liability, address, and remote processing
Can a foreign non-resident register as a sole trader?
Yes. Georgian residence or citizenship is not required for our power-of-attorney registration flow. We prepare the foreign documents and complete the procedure through a local representative.
Does registration automatically give me the 1% rate?
No. Individual entrepreneur registration and Small Business Status are separate steps. We complete the registry registration first and then submit the tax-status application.
How does the GEL 500,000 threshold work?
The 1% rate applies to eligible small-business income. If gross income from economic activity exceeds GEL 500,000, the Tax Code provides a 3% rate for the relevant period. Repeated excess may affect the status, so turnover must be monitored.
Does every activity qualify for Small Business Status?
No. Certain professional activities and income categories are excluded from the special regime. We review your real activity and do not describe the 1% rate as universal.
Is a Georgian sole trader a separate legal entity?
No. The official Public Registry guidance defines an individual entrepreneur as a natural person acting in their own name. The entrepreneur is personally liable for business obligations with their property.
Do I need a Georgian registration address?
Yes, a registration address is required. We arrange a suitable address as part of the service and prepare the related documents.
How long does the registration take?
The official registry service can complete individual entrepreneur registration in one working day after a correct filing. The full remote flow also includes the power of attorney, delivery, translation, tax registration, and status application.
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Individual entrepreneur registration and the 1% regime in Georgia
A Georgian individual entrepreneur is a natural person registered to conduct business in their own name. It is commonly used by freelancers, consultants, developers, designers, and other independent professionals working with international clients.
Registration and Small Business Status are different steps
The Public Registry creates the individual entrepreneur record. The Revenue Service then grants Small Business Status through a separate application if the person and activity meet the Tax Code conditions.
The special regime taxes qualifying small-business income at 1%. It does not automatically apply to every payment received by an entrepreneur, and excluded activities require a different tax analysis.
Remote registration by power of attorney
A foreign client can complete the process through a representative in Georgia. We prepare the power of attorney, translate the passport, arrange the registration address, file the registry documents, and submit the tax-status application.
Once registration is complete, the entrepreneur receives an official extract, tax identification, and the Small Business Status certificate when approved. We also explain the monthly reporting obligations.
When an LLC may be a better choice
A sole trader is simple but does not separate personal and business liability. An LLC may be more appropriate for partners, employees, investment, higher contractual risk, or a business that needs a separate legal entity.
Tax treatment depends on the actual activity, income source, turnover, VAT obligations, and the client's tax residence. This page provides general information, not an individual tax opinion.