Beispielrechnung für 151.710 GEL Bruttojahreseinkommen.
Individual entrepreneur: Small Business (1%)
1% turnover tax for individual entrepreneurs with Small Business status, up to GEL 500,000 per year (3% on the excess).
| Small business tax | 1.517 GEL |
| Steuern und Beiträge gesamt | 1.517 GEL |
| Effektiver Satz | 1 % |
| Nettoeinkommen | 150.193 GEL |
Annahmen
- 1% of gross turnover up to GEL 500,000/year; 3% on the amount above the limit
- No expense deduction and no self-employed social contribution modelled (Georgia has no mandatory social insurance for individual entrepreneurs under this status)
- Micro Business status (0% on turnover up to GEL 30,000/year, with its own restrictions) is not modelled separately
- RESIDENCY CAVEAT: the 1% is the Georgian small-business tax only — being tax-resident in another country may still create a tax liability there. Non-EU: a genuine Georgian registration/presence is required and economic substance is increasingly scrutinised
- Effective rate is total tax over gross turnover
Für wen es gilt
- Registered as an individual entrepreneur (ИП) in Georgia with Small Business status (applied for via the Revenue Service)
- Annual turnover up to GEL 500,000 — the excess is taxed at 3%, and the status is revoked after two consecutive years above the limit
- Excluded activities do not qualify — e.g. legal, notarial, medical, architectural, tax/audit and financial advisory, currency exchange, gambling, staffing and licensed activities (IT and most digital services do qualify)
- This is a Georgian tax on Georgian-registered activity — it is not a 1% tax on worldwide income, and your tax residency is a separate question