Small Business Status — 1% turnover tax
Carga efectiva con 60 000 €
1.0%
Lo que pagas
- 01
Turnover tax (1% / 3%)
Escala progresiva · base: ingresos anual
ingresos anual · GEL Tipo ≤ 500.000 1% ingresos anual · GEL Tipo > 500.000 3%
Requisitos de acceso
- Límite de ingresos 500.000 GEL/year
- Actividades: software development and most remote digital services
- Registered Individual Entrepreneur with Small Business Status. Excluded activities (Govt Decree N415) include consulting, legal, medical, audit, licensed and currency activities — software development qualifies, but framing work as 'IT consulting' carries reclassification risk. Can be registered while on a visa-free stay, no residence permit required.
Ejemplos de ingreso neto
| Bruto/año | Neto/año | Carga |
|---|---|---|
| 30.000 EUR | 29.700 EUR | 1.0% |
| 60.000 EUR | 59.400 EUR | 1.0% |
| 120.000 EUR | 118.800 EUR | 1.0% |
Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.
Contexto importante
No mandatory social or pension contributions for the self-employed (funded pension is a voluntary 4% opt-in). Territorial-tax nuance: freelance work physically performed in Georgia for foreign clients is Georgian-SOURCE income (Tax Code Art. 104) and is taxed here at 1% — the foreign-source exemption (Art. 82.1.u) applies only to passive foreign income or work done while abroad, not to active freelancing done from Georgia. The 3% band is modeled as a simple progressive step (the statute applies it from the month the 500k threshold is crossed). VAT registration is separate and mandatory above 100,000 GEL of taxable supplies. A new 'right to work' regime (from 2026-03-01) may affect foreign-client-only entrepreneurs — official treatment is still being clarified.