Registering as individual entrepreneur in Tbilisi
Two applications that people treat as one, in the wrong order.
Last verified 2026-10-21Next review 2027-04-212 official sources
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Registering as individual entrepreneur in Tbilisi happens at a Public Service Hall and is quick. What it does not do is give you the 1% rate. Small business status is a second, separate application to the Revenue Service, and plenty of people walk away thinking they have both.
Registering as individual entrepreneur in Tbilisi: the two steps
- Register the individual entrepreneur: You get registered as a sole trader with your own identification number. You can now invoice.
- Apply for small business status: Only this grants 1% on turnover, and only from when it is granted.
Income earned between the two is taxed at the ordinary rate. The gap is usually weeks, and it is avoidable by filing the second application immediately.
What you need
A Georgian tax number, identification, and an address in Georgia. You do not need a residence permit to register as an individual entrepreneur, which surprises people, although you do need a lawful basis to be living here if you intend to stay.
What it does not solve
It does not make you a Georgian tax resident. Residency comes from the 183-day count or the high-net-worth route, and an individual entrepreneur who spends two months a year in Georgia is still taxed as a non-resident on the rest.
It also does not answer what your home country will say. That is the question worth paying for before any of this.
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We quote one fixed fee for your case and list the Georgian government fees separately, so you can check the numbers yourself.
Sources
Every legal, fee and procedural statement on this page is taken from the sources below and was checked on 2026-10-21. Where they change, this page changes.
- Tax Code of Georgia (Legislative Herald of Georgia) — Tax residency, income tax, exemptions and small business status
- Public Service Development Agency: residence permits, fees and documents — Residence permit fees, decision times and the document list, retrieved October 2026
This page is general information about Georgian rules as published by the authorities named above. It is not legal or tax advice for your circumstances, and immigration outcomes depend on your nationality, documents and individual case. See our legal and tax information disclaimer.