Georgia Country Tax ID (TIN): How to Get One as a Foreign Founder
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Georgia Country Tax ID (TIN): How to Get One as a Foreign Founder
The Georgia Country tax ID (TIN) foreigners need comes in two forms. In Georgia (the country), a company receives its tax ID automatically when the House of Justice registers it, typically within 1-2 business days. An individual gets a personal TIN by registering with the Revenue Service using a passport, in person or through a representative.
Most foreign founders never file a separate "TIN application." The number arrives as a by-product of another step. That step is usually company registration in Georgia or Individual Entrepreneur registration. Picture a Polish developer who registers an LLC on a Monday. She often has her tax ID by Wednesday without filling in a single tax form.
The confusion starts when founders mix up the two numbers. They also mix up who needs which one. A bank, a client in Germany, and the Revenue Service may each ask for a different identifier. Knowing which one you hold saves days of back-and-forth emails.
This guide covers what each number is and how you obtain it from abroad. It also covers which one fits your business model as of 2026.
What a Georgian Tax ID Actually Is
Georgia uses a single identifier for tax, registry and banking purposes. There is no separate tax number layered on top of a registration number. This is the key difference from many EU systems.
Two Numbers, One Purpose
A Georgian tax ID belongs either to a legal entity or to a person.
Identification code: the number a company receives at registration. It is a 9-digit code that doubles as the company's TIN.
Personal number: the identifier a foreign individual receives when registered as a taxpayer. It serves as the personal TIN.
IE registration: an Individual Entrepreneur is taxed as a person. The IE uses the founder's personal number, not a separate company code.
Who Issues It
Two state bodies are involved. They share data, so you rarely deal with both directly.
National Agency of Public Registry (NAPR): registers companies and IEs, usually through House of Justice branches.
Revenue Service (rs.ge): holds the taxpayer record and runs the online filing portal.
NAPR registration creates the record. The Revenue Service then picks it up automatically.
What You Use It For
Your TIN appears on almost every official document you produce in Georgia.
Invoices: issued to Georgian and foreign clients.
Monthly and annual declarations: filed on rs.ge.
Bank onboarding: for corporate and personal accounts.
Contracts: with employees, landlords and suppliers.
Status applications: such as Virtual Zone or Small Business Status.
A UK copywriter invoicing a Tbilisi agency must quote her personal number on each invoice. Without it, the agency cannot book the expense correctly.
How Foreign Founders Get a TIN, Step by Step
For a company, the TIN process is the registration process. Learning how to register a company in Georgia therefore answers most TIN questions. Standard NAPR registration typically completes within 1-2 business days once your documents are accepted.
The Company Route
A foreign founder registering an LLC goes through four stages. The tax ID appears at the end without a separate request.
Prepare the charter and founding documents.
Submit them to NAPR through a House of Justice branch.
Receive the extract with the 9-digit identification code.
Activate rs.ge portal access with that code.
If you plan a full LLC setup, our LLC opening service covers each of these stages. That includes the charter and the Georgian legal address.
The Personal Route
Individuals register as taxpayers with the Revenue Service, often at a Public Service Hall. You typically need:
A valid passport: with a notarised Georgian translation where required.
A Georgian address: your rented flat or a leased address.
A purpose: such as employment, property purchase, or IE registration.
An Indian freelancer applying for IE status receives his personal number as part of Individual Entrepreneur registration. He does not visit the Revenue Service separately.
Doing It Remotely
You do not need to fly to Tbilisi. A Georgian representative can act for you under a power of attorney (POA). The POA must be notarised and apostilled in your home country, then translated into Georgian. Our guide to apostille and notary legalisation explains which countries need consular legalisation instead.
Personal TIN vs Company Tax ID
Factor | Personal TIN (incl. IE) | Company Tax ID (LLC) |
Who holds it | You as an individual | The LLC as a separate legal entity |
Typical tax regime | 1% turnover with Small Business Status, up to a capped threshold | 15% on distributed profit, 0% while retained |
Liability | Personal, unlimited | Limited to the company's assets |
Bank account type | Personal or IE account | Corporate account, often multi-currency |
Eligible for Virtual Zone | No | Yes, for qualifying IT activity |
Hiring staff | Possible but limited in practice | Standard practice |
Exit | Deregister the IE | Liquidate or sell company shares |
When a Personal TIN Is the Wrong Choice
A personal number feels simpler, but it fits only some founders. Consider a Ukrainian product team of four building SaaS for US clients. An IE leaves them without shared ownership. It also gives them no access to Virtual Zone status. For that team, an IT company in Georgia's Virtual Zone, structured as an LLC, is the right container.
The reverse also applies. Do not register an IE just to obtain a TIN if you have no real business activity in Georgia. A registered IE carries monthly filing duties even in months with zero income. Missed filings attract penalties. Check the current schedule on our page of monthly and annual tax deadlines before you commit.
Which Number Your Bank Will Ask For
Georgian banks match the account to the identifier. A company account requires the 9-digit identification code and the NAPR extract. An IE account requires your personal number and the IE registration record. A German founder holding both an IE and an LLC will therefore open two separate accounts. Mixing personal and company payments in one account creates bookkeeping problems at declaration time.
Keeping Your Georgia Country Tax ID in Good Standing
A Georgian tax ID creates filing duties from the month it is issued. That holds even if you have not invoiced a single client. Many foreign founders treat registration as the finish line. The Revenue Service treats it as the start of a reporting relationship.
Filing Starts Before Revenue
Georgian monthly tax declarations are due by the 15th of the following month. An IE with small business status declares monthly turnover, even when that turnover is zero. An LLC files monthly declarations covering any distributed profit and any payroll withholding.
Here is a common case. A Polish designer registers an IE in March but lands her first client in May. She still owes nil declarations for March and April. Missing them creates penalties on returns that showed no tax due.
What a Missed Declaration Costs
Late filing triggers a fixed fine per declaration. Late payment adds interest on the unpaid amount for each day of delay. Both amounts are revised from time to time, so check the current penalty schedule on rs.ge rather than relying on old forum posts.
Small penalties compound quietly. A founder who forgets six months of nil returns can face six separate fines before ever earning a lari. The full calendar of obligations is set out in our guide to Georgia's monthly and annual tax deadlines.
Changes You Must Report
Your registration data has to stay accurate. Update it promptly when any of these change:
Legal address of an LLC, filed with NAPR
Director or partners of the company
Type of activity carried out under your IE
Contact details linked to your rs.ge account
Setting Up rs.ge Access and Filing Your First Return
Collect portal credentials issued at registration
Enable SMS verification on your account
Check your registration data in the portal
Record monthly income received
Submit and pay by the 15th
The rs.ge portal is where your TIN does its daily work. Every declaration, payment check and registration change runs through it. Most founders can complete their first filing in under an hour once access works.
Getting Into the Portal
Credentials are normally issued when you register at the Public Service Hall. If you registered through a power of attorney, your representative receives them on your behalf. Ask for them in writing before the handover ends.
Link the account to a phone number you will keep. A Georgian SIM is the safest choice, since verification codes arrive by SMS. A founder who later cancels a temporary local number can lock himself out at filing time.
Spend ten minutes on the registration screen once you log in. Confirm that these match your documents:
Your name spelled as in your passport
Your personal number or 9-digit company code
Your registered activity type
Your small business status, if you applied for it
Your First Monthly Declaration
An IE with small business status reports gross receipts for the month. You do not report expenses, because the 1% tax applies to turnover, not profit. Foreign-currency income is converted to GEL at the National Bank of Georgia rate on the day you receive it.
Worked Example
A Ukrainian developer receives 1,350 EUR in June 2026. At an NBG rate near 2.96 that day, his turnover is about 4,000 GEL. His tax is 1% of that, so 40 GEL (about 13.50 EUR). He files by 15 July and pays the same day.
Annual Return
Small business IEs have historically also filed an annual declaration by 31 March for the previous year. It confirms the monthly figures. Check the current requirement on rs.ge each year, since reporting rules for this status have shifted before.
Paying the Tax
You pay through any Georgian bank to the State Treasury. Use the treasury code the portal shows for your tax type, and enter your personal number or company code as the payer ID. A payment without the right ID lands in limbo, and your account shows a debt until it is matched.
Keep a monthly routine. Many freelancers file and pay in one sitting on the 5th, which leaves ten days of buffer. If bookkeeping eats into your client work, our tax accounting and bookkeeping service can take over the monthly cycle.
Choosing Your Route to a Georgian TIN
Route | Founder in Georgia? | Extra documents | Typical timeline | Main cost drivers | Best for |
In person at Public Service Hall | Yes | Passport, Georgian address | 1-2 business days | State registration fee, translation | Founders already in Tbilisi or Batumi |
Power of attorney from abroad | No | Apostilled POA, certified translation | 2-4 weeks including apostille | Notary, apostille, translation, representative fee | Founders who cannot travel yet |
Local service provider in person | Yes, for one visit | Passport, signed engagement | 1-3 business days | Provider fee plus state fee | First-timers who want bank and portal set up together |
Company formed first, director added later | Director only | Charter, NAPR extract, director passport | 3-5 business days | Legal address, notary, registration fee | Teams with a non-founder local director |
Which Route Fits Your Timeline
The power of attorney route trades speed for convenience. Most of its delay sits in your home country, where notarization and apostille can take one to three weeks. Our guide to the apostille and notary legalization process explains how to avoid a rejected document.
Consider a Brazilian SaaS founder who signs her POA in São Paulo on day one. The apostille arrives on day nine, and courier delivery to Tbilisi takes another five. Her LLC and tax code are issued on day sixteen, without a flight.
When a Georgian TIN Is the Wrong Move
Registration is not always the smart choice. Skip it, or rethink it, in these situations:
Short stays on a foreign payroll. An employee spending 60 days in Georgia on a home-country contract usually has nothing to register in Georgia.
US citizenship. The United States taxes its citizens on worldwide income, so a Georgian IE does not remove US filing or US tax.
Personal income dressed as company income. Opening an LLC just to get a bank account adds monthly filings and accounting costs that an IE avoids.
Home-country exit rules. Some countries keep taxing you until you prove a genuine move, so a Georgian TIN alone changes nothing at home.
Residency is a separate test from registration. Read how the 183-day rule works in our guide to Georgian tax residency requirements before you assume your TIN makes you resident.
Frequently Asked Questions
How much does it cost to get a Georgian TIN as a foreigner?
Receiving a personal number costs nothing in itself. The cost comes from the registration you attach to it, such as an IE or LLC filing fee set by the House of Justice. Expedited same-day service usually costs more than the standard timeline. Confirm the current fee schedule at the Public Service Hall, as the amounts are revised periodically.
Does my TIN expire if I leave Georgia?
No, the number stays valid, and so do your filing duties. An active IE must keep filing monthly declarations until you formally deregister it. Before leaving, file a final declaration, settle any balance and submit the deregistration request through the Revenue Service.
Can I convert my IE into an LLC and keep the same tax number?
No. Your IE runs on your personal number, while an LLC receives its own 9-digit identification code at NAPR registration. Clients, banks and contracts all need updating to the new code. Many founders run both side by side for one to two months while client payments migrate.
Is a TIN the same as a tax residency certificate?
No. The TIN identifies you in the tax system, while a residency certificate proves you are tax resident. You apply for the certificate separately through the Revenue Service, usually once you pass 183 days in a 12-month period. Foreign banks and home tax authorities often ask for the certificate, not the TIN.
I am a non-resident director of a Georgian LLC. How am I taxed on my salary?
The company withholds 20% personal income tax from your salary and pays it on your behalf. This applies even if you live abroad, because the income has a Georgian source. You still receive a personal number for the payroll records, though you file nothing yourself for that salary.
Do I need a TIN to rent out an apartment I bought in Tbilisi?
Yes, if you want the reduced rate. Individuals who register residential rental income have historically paid 5% on gross rent rather than the standard 20%. You register the rental activity through rs.ge using your personal number. Check the current conditions before signing a lease, because the rate depends on registering the income correctly.
What happens if I lose access to my rs.ge account?
You can restore access at a Revenue Service service center by presenting your passport. A representative can also do it with a valid power of attorney. Losing access does not pause your deadlines, so a lockout in the week of the 15th can still produce a late filing penalty. Keep a backup contact number on file to avoid this.
