With one of the most business-friendly environments in Europe, a straightforward tax system, and the ability to operate without even living in the country, Georgia offers an unbeatable package for modern professionals.

The opportunity for remote, I.E., registration in Georgia, is a significant advantage. You can set up a fully legal Individual Entrepreneur (IE) business structure from anywhere in the world without needing Georgian residency or spending time on complicated immigration processes.

This means you can enjoy the benefits of Georgia’s low tax system, including access to the 1% turnover tax under Small Business Status (SBS), while continuing your life and business wherever you choose.

In this guide, we will walk through the complete process to register remotely, explain why Georgia’s tax setup is so appealing, and help you decide if this move fits your entrepreneurial goals.

Understanding Georgia’s Tax System: A Major Advantage for Entrepreneurs

Georgia’s tax system is one of the main reasons it has become a magnet for freelancers and remote entrepreneurs.

At its core, the Georgia tax system is based on simplicity and fairness. The country operates a territorial tax model, which means you are generally taxed only on income earned inside Georgia, not on your worldwide income.

For Individual Entrepreneurs (IEs), the taxes are even more attractive when combined with Small Business Status.

Here is a quick breakdown of key tax rates:

Personal Income Tax: 20% flat rate (standard)
Corporate Tax in Georgia: 15% on distributed profits only
Dividend Tax: 5%
VAT: 18% (applies mostly to goods and domestic services)

However, suppose you apply for Small Business Status after your remote I.E. registration in Georgia. In that case, you can qualify to pay just 1% of your gross revenue if your annual turnover is under 500,000 GEL (approximately $180,000).

This means that freelancers, consultants, designers, developers, and many other service providers can operate legally while paying a tiny fraction of what they would owe in high-tax countries like Germany, the UK, or Canada.

Thanks to this setup, the Georgia tax percentage is among the lowest in Europe for small service businesses. For comparison, corporate entities often face heavier obligations, but even there, the corporate tax in Georgia is lower than in most Western nations.

If you later decide to expand and form a Limited Liability Company (LLC), you would still benefit from very favorable Georgia LLC taxes: profits are only taxed once distributed, and reinvested profits remain tax-free.

In short, Georgia’s tax system offers a rare combination: low rates, simple filing procedures, and strong support for growing businesses.

What is an Individual Entrepreneur (IE) in Georgia?

An Individual Entrepreneur (IE) is the simplest and fastest way for a solo business owner to legally operate in Georgia. It is similar to a sole proprietorship in other countries, but even lighter in terms of paperwork and taxation.

Registering as an IE allows you to:

Legally invoice clients worldwide
Access Small Business Status for the 1% tax rate
Register without needing Georgian residency
Start operating with minimal upfront costs

Unlike setting up a full corporation in Georgia, an IE status does not require starting capital, shareholder structures, or complex financial reporting. You simply register your details, choose your business activity description, and start operating.

Ideal Candidates for IE Registration:

Freelancers (writers, developers, designers)
Remote consultants
Coaches and educators
Online business owners without a physical office

During the company formation process for IEs, you do not need to provide office space or hire employees.

You can also easily find your business listed later in the Georgia business entity search, confirming your official registration.

For most remote entrepreneurs, opening a company in Georgia means opening an Individual Entrepreneur business. It is faster, cheaper, and tailor-made for location-independent professionals.

Step-by-Step Process for Remote I.E. Registration in Georgia

Setting up your Individual Entrepreneur (IE) remotely in Georgia is easier than many people imagine. Thanks to the country’s highly digital and service-oriented systems, remote I.E. registration in Georgia, can be completed in just a few business days without needing to enter the country physically.

Here’s precisely how the process works:

1. Prepare Your Required Documents

The first step is preparing all necessary paperwork to comply with Georgia’s business laws.

You will need:

Notarized copy of your passport: This proves your identity for the registration process.
Power of Attorney (PoA): This document authorizes a legal representative in Georgia to act on your behalf for business registration. It must be notarized and apostilled (depending on your home country).
Georgian legal address: You will need a valid local address. Many agencies offer legal address rental services for entrepreneurs registering remotely.
Contact information: A Georgian phone number is optional, but can help with banking and tax communication later.

Once these documents are ready, they must be translated into Georgian and notarized.

Pro Tip: Professional agencies that specialize in company formation Georgia services in Georgia can handle document translation and notarization for you, saving valuable time.

2. Submit Your Application at the Public Service Hall

Your legal representative will take the translated documents and submit them to the Public Service Hall in Georgia.

During this step:

You will officially open a company in Georgia as an Individual Entrepreneur.
Your business information is entered into the national registry, which you can later verify through the Georgia Business Entity Search portal.
You will be issued an official Registration Certificate.
You will receive a Taxpayer Identification Number (TIN), essential for accessing the Georgia tax system portal.

The submission process typically takes between 1 and 3 business days, depending on the workload at the local Public Service Hall.

3. Register with the Georgian Revenue Service

After your IE registration is completed, your representative will register you with the Revenue Service. This step is critical because it activates your taxpayer account, allowing you to file monthly returns and manage your Georgia income tax responsibilities.

Through this portal, you can:

Submit monthly turnover declarations
Pay the appropriate 1% tax under Small Business Status
Access your business profile anytime, remotely

The Georgian tax portal is modern, digital, and available in English, making it easy to manage your affairs even if you are operating from abroad.

4. Apply for Small Business Status (Highly Recommended)

Once your IE registration is active, the next major step is applying for Small Business Status (SBS).

Why is this so important?

Without SBS, you would pay the standard Georgia income tax rate of 20%.

With SBS, you enjoy the reduced Georgia tax percentage of just 1% on your gross revenue up to 500,000 GEL per year.

Applying for SBS involves:

Applying through the Revenue Service portal
Declaring your business activity type (must be an eligible service, not a restricted industry)
Agreeing to monthly reporting obligations

Warning: If you earn above 500,000 GEL for two consecutive years, you lose Small Business Status and revert to standard taxation rates.

5. (Optional) Open a Bank Account in Georgia

Although it is not mandatory to open a local bank account to operate as an IE, having one can make it much easier to manage client payments and tax filings.

Some Georgian banks allow remote bank account opening with PoA authorization, while others may require in-person verification.

A local account:

Helps with fast payment processing
Simplifies tax declaration filing
Helps with proof of active business operations if needed for future tax residency in Georgia or immigration purposes

Opening a bank account also supports you in separating personal and business income cleanly, which is important for transparency when filing Georgia tax returns later.

6. Manage Ongoing Compliance

After your business is registered and active:

You must submit monthly turnover reports even if you earned no revenue that month.
You must pay your 1% turnover tax by the 15th of the following month.
You must maintain basic business records in case of an audit.

Unlike many countries where business tax filing is burdensome, the Georgia tax system is built for speed. Submitting a return usually takes under 10 minutes using the Revenue Service portal.

Failure to submit on time can result in minor fines, but consistent compliance ensures you continue enjoying the benefits of the remote I.E. registration Georgia model.

Summary of the Process:

Step	Action
1	Prepare notarized and translated documents
2	Apply through the Public Service Hall with a legal representative
3	Register with the Revenue Service and get a TIN
4	Apply for Small Business Status
5	(Optional) Open a local Georgian bank account
6	File monthly declarations and stay compliant

Small Business Status and Tax Benefits Explained

If you are registering your business through the remote, I.E., registration in Georgia, applying for Small Business Status (SBS) should be your top priority. It is the key to accessing Georgia’s famously low 1% turnover tax and maximizing the financial benefits of running your business from this pro-entrepreneur country.

Without Small Business Status, an Individual Entrepreneur is taxed at the standard Georgia income tax rate of 20% on their profits. With Small Business Status, however, you only pay 1% of your gross revenue, and there is no need to track expenses or deduct operational costs to determine taxable income.

How Small Business Status Works

Small Business Status is available to Individual Entrepreneurs whose annual turnover does not exceed 500,000 GEL (around $180,000). Once granted, you will pay:

1% turnover tax on income up to 500,000 GEL
3% turnover tax on any amount above that limit in a given year
Risk of losing SBS if you exceed the threshold for two years in a row

For most freelancers, consultants, coaches, developers, and service providers, this revenue ceiling is more than sufficient. It allows you to dramatically lower your Georgia tax percentage compared to what you would pay in the United States, Germany, Canada, or the United Kingdom.

Example: If you earn $100,000 a year:

Under a normal 20% Georgia income tax rate, you would owe around $20,000.
Under Small Business Status, you owe just $1,000.

The difference speaks for itself.

How It Compares to Corporate Tax in Georgia

If you decide to open a company later (for example, an LLC), the corporate tax in Georgia is also favorable. LLCs pay 15% corporate income tax, but only on distributed profits. Reinvested profits are not taxed until withdrawn. However, starting with an IE and Small Business Status usually makes more sense for freelancers and small remote businesses.

Filing Your Taxes Under Small Business Status

Once you obtain Small Business Status, your reporting obligations are simple:

Submit a monthly turnover declaration through the Revenue Service portal
Pay your 1% tax by the 15th of the next month
File an annual Georgia tax return (summarizing your turnover and confirming compliance)

There are no complex deductible calculations, quarterly tax prepayments, or heavy audit burdens unless clear violations are detected.

This simplicity is a major reason why remote I.E. registration in Georgia is so attractive for modern digital entrepreneurs.

Legal and Compliance Requirements After Registration

Completing your remote I.E. registration in Georgia is just the beginning. Once your Individual Entrepreneur business is active, you must maintain compliance with Georgia’s legal and tax requirements.

The good news? Georgia’s tax system remains simple even after registration. Unlike many countries where compliance is a bureaucratic burden, Georgia makes it fast and easy for small business owners to stay in good standing.

Here’s what you must do:

Monthly Turnover Declaration: Every month, you must declare your turnover (even if it is zero) through the online Revenue Service portal.
Monthly Tax Payment: After submitting your declaration, you must pay your 1% turnover tax by the 15th of the following month.
Annual Tax Filing: You must file a Georgia tax return summarizing your yearly income and taxes paid. The form is straightforward and can be completed online.
Maintain an Active Legal Address: If you move or change your legal address, you must update your information with the authorities.
Basic Record Keeping: While Georgia does not require complex accounting, keeping records of your invoices and payments is highly recommended in case of a future audit.

Failure to meet these obligations can result in fines or, in serious cases, losing your Small Business Status. However, with simple monthly discipline, staying compliant is easier here than almost anywhere else in Europe.

Residency, Visas, and Living in Georgia

One of the best things about Georgia is the flexibility it offers regarding living arrangements and tax residency.

Do you need to move to Georgia after your remote I.E. registration?

No. You can operate your Georgian business from anywhere in the world without needing to relocate physically.

However, if you decide to spend time in Georgia, you will find it welcoming and simple to stay legally.

Visa Options:

Visa-Free Entry: Citizens from over 95 countries can enter Georgia without a visa and stay for up to 365 consecutive days. No complex paperwork. No visa runs.
Georgia Digital Nomad Visa: If you plan to stay longer and work remotely, you can apply for the Georgia Digital Nomad Visa. You will need proof of remote income (around USD 2,000 per month) and health insurance.
Georgia e-Visa: If your country is not eligible for visa-free entry, you can easily apply for a Georgia e-Visa online. Processing is quick, and costs are minimal.

Is Georgia Safe to Travel?

Yes. According to the Global Peace Index, Georgia ranks among the safest countries in Europe. Violent crime is rare, and foreigners are warmly welcomed. This makes Georgia an ideal base for entrepreneurs, balancing business growth with quality of life.

Tax Residency Georgia:

If you spend more than 183 days in Georgia within any 12 months, you will become a Georgian tax resident automatically.

As a tax resident:

You must declare your global income
You may still benefit from low tax obligations if structured properly
You can apply for a Tax Residency Certificate, which can help avoid double taxation in your home country

Tax residency Georgia rules are clear and straightforward compared to complex systems in countries like France, Germany, or Canada.

If you are planning to stay long-term, obtaining official tax residency status could be a smart move depending on your global tax situation.

Life After Registration: Building Your Business and Lifestyle

After completing your remote I.E. registration in Georgia, your entrepreneurial journey truly begins. Many remote workers who set up an IE find themselves drawn to Georgia’s rich lifestyle offerings and business opportunities.

Why entrepreneurs stay:

Cost of Living: Tbilisi, Batumi, Kutaisi, and other cities in Georgia offer affordable living. A single person can live comfortably on $1000–$1500 USD per month, including rent, utilities, food, and leisure activities.
Connectivity: Georgia offers fast internet, modern coworking spaces, and affordable travel both within the country and internationally.
Community: There is a growing expat and entrepreneur community in Georgia. Regular meetups, startup events, and social gatherings make it easy to integrate and collaborate.
Georgia Travel: From hiking in the Caucasus Mountains to wine-tasting tours in Kakheti, Georgia’s lifestyle mix is hard to beat. Domestic travel is cheap, and the scenery is stunning.

Quality of life is a major factor. Entrepreneurs who move to Georgia often find they are more productive, happier, and better able to focus on growing their businesses while enjoying life at a relaxed pace.

Georgia Citizenship Possibility

Many remote entrepreneurs wonder if setting up a business in Georgia leads to citizenship.

The short answer is: not directly.

Owning a business like an IE or LLC in Georgia does not automatically qualify you for Georgia citizenship. However, after legally residing in Georgia for several years (usually 5–10 years, depending on the situation) and demonstrating strong ties to the country (such as real estate ownership, investment, or cultural contributions), you may become eligible to apply.

The naturalization process includes:

Language proficiency (basic Georgian)
Knowledge of Georgian history and culture
A clean legal record

For most digital nomads and entrepreneurs, the focus initially is not on citizenship, but on building a flexible, tax-friendly base through the remote I.E. registration Georgia model.

If citizenship becomes a long-term goal, careful planning and consistent residence in Georgia can help.

Conclusion: Why Remote I.E. Registration Georgia Is Your Next Smart Move

If you are a freelancer, remote consultant, coach, developer, or entrepreneur looking for a legal, tax-efficient, and straightforward business structure, remote I.E. registration in Georgia is one of the smartest moves you can make.

With low taxes, fast registration, minimal compliance, and access to a vibrant, affordable country, Georgia offers real advantages that few other places can match.

You do not need to live full-time in Georgia to benefit. You do not need to jump through immigration hoops. You can run your business legally, simply, and profitably: all from your laptop.