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Freelancer taxes

Freelancer tax in Georgia (2026)

How freelancers are taxed in Georgia for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Oct 11, 2026

How freelancer tax works in Georgia in 2026

Georgia’s Small Business status for individual entrepreneurs taxes turnover at 1% up to a high annual GEL limit, then 3% on the excess, with no mandatory self-employed social insurance in this model.

The 1% is Georgian tax on Georgian status, not a worldwide 1% rate. If you remain tax-resident elsewhere you may still owe tax there. Substance and registration rules matter; treat the low headline rate carefully and read the eligibility notes below.

Key figures from the calculator model

  • Small business tax (1% of turnover; 3% above GEL 500,000): 1.0%–3.0%

Georgia freelancer tax regimes

Illustrative calculation for GEL 144,715 gross annual income.

Georgia

Individual entrepreneur with Small Business status (Small Business Status, 1% of turnover up to GEL 500,000)

1% turnover tax for individual entrepreneurs with Small Business status, up to GEL 500,000 per year (3% on the excess).

Conditional

Requires Georgian small-business status and local registration.

Small business taxGEL 1,447
Total tax & contributionsGEL 1,447
Effective rate1.0%
Net incomeGEL 143,268

Assumptions

  • 1% of gross turnover up to GEL 500,000/year; 3% on the amount above the limit
  • No expense deduction. There is no mandatory social insurance for individual entrepreneurs under this status; the optional self-employed funded-pension contribution of 4% is voluntary and is not included in this calculation (PwC Worldwide Tax Summaries, Georgia, Individual, Other taxes)
  • The 1% rate applies only with Small Business status: it is not automatic (a separate Revenue Service application is required), annual turnover for the preferential band is limited to GEL 500,000, and not all activities qualify (for example consulting and other licensed professions may be excluded) (Tax Code of Georgia arts. 88-90; Revenue Service)
  • 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
  • No first-year activity relief modelled for this regime (none)
  • Effective rate is total tax over gross turnover

Sources

Who it's for

  • 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

What rate do I need in Georgia?

Enter a target take-home and see the gross, day and hourly rate for Georgia freelancer regimes.

Calculate my rate in Georgia

Compare across countries

See how Georgia compares with other European countries on the same income.

Compare Georgia with other countries

Compare all 17 countries

Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

Compare all 17 countries

Frequently asked questions

How much tax does a freelancer pay in Georgia in 2026?
It depends on the regime. For the main path modelled here: 1% turnover tax for individual entrepreneurs with Small Business status, up to GEL 500,000 per year (3% on the excess). Adjust income in the calculator for a personalised 2026 estimate. Figures are indicative, not advice.
How does Individual entrepreneur with Small Business status (Small Business Status, 1% of turnover up to GEL 500,000) work for freelancers in Georgia in 2026?
1% turnover tax for individual entrepreneurs with Small Business status, up to GEL 500,000 per year (3% on the excess).
Are these Georgia tax figures official advice?
No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.