Registration is one step—not the tax, bank or immigration result
Independent IT professionals, contractors and founders deciding whether a Georgian IE is the right structure for their work.
- passport and Georgian legal address
- GEL 26 in one working day or GEL 75 on the filing day
- separate tax and Small Business applications
- bank KYC based on real contracts and clients
- independent work-right and residence review
Start with the real income and activity
A foreign national can register as a Georgian Individual Entrepreneur, but registration alone does not give Small Business Status, a 1% tax rate, a bank account, a right to work or residence. Current Public Registry fees are GEL 26 in one working day or GEL 75 on the filing day; tax, banking and immigration steps must be planned around the real activity and clients.
A Georgian IE is a business registration, not an automatic 1% tax, bank account, work permit or residence document. We decide the structure and activity first, then put the separate applications in the correct order.
IE registration is fast; the tax and immigration effects are separate
A foreign individual can register as an entrepreneur through the National Agency of Public Registry using a compliant Georgian legal address and identity documents. Registration creates the business form; it does not itself grant Small Business Status, a right to work, residence or bank approval.
- NAPR government fee: GEL 26 in one working day or GEL 75 on the filing day.
- Complete Revenue Service registration and select accurate economic activities.
- Apply separately for Small Business Status where eligible.
- Prepare the bank KYC file from the actual contracts, clients, expected flows and source of funds.
An IE suits genuine independent work—not every founder or remote employee
A Georgian IE is not a separate limited-liability company. It can be practical for an independent professional who contracts in their own name, but it may be unsuitable where there are several owners, investment, a team, product liability or an employment relationship disguised as contracting.
- Compare personal liability, contract terms and client expectations with a Georgian LLC.
- Check whether the real relationship is independent contracting or employment.
- Map each service to an accurate economic activity before tax-status registration.
- Plan invoices, bookkeeping, monthly filings and proof of expenses or turnover from the beginning.
The 1% rate is a separate status with activity and income limits
Small Business Status must be applied for separately and takes effect under its own timing rule. The 1% rate applies only to qualifying income within the regime. Consulting and other prohibited activities, excluded income, the GEL 500,000 threshold, Georgian-source rules and VAT must be analysed separately.
- Do not invoice under the 1% assumption before the status is effective.
- Describe the actual technical deliverable; an ‘IT’ label does not cure a prohibited consulting activity.
- Keep contracts, invoices, bank records and the required turnover records.
- Foreign customers do not automatically make income exempt from Georgian tax or VAT.
Registration does not give an automatic work right, residence permit or account
A foreign IE must separately check Georgia’s current self-employed work-right rules and any residence route. A bank will carry out its own KYC review and may ask about the client, service, source of funds, expected countries, currencies and transaction volumes.
- Confirm the work-right application or current exemption before relying on the structure.
- For the IT Residence Permit IE route, check Small Business Status, accepted IT activity, experience, income and payment evidence.
- Prepare a bank file with real contracts and a clear business explanation; registration never guarantees approval.
- Review the structure again when activity, client type, turnover or time spent in Georgia changes.
What to send us first
Start with the real service, clients and objectives. We compare IE and company structures and classify the activity before preparing registration or a Small Business application.
Send us first
- Passport, contact details and current location
- Proposed Georgian legal address
- Plain-language service and deliverables
- Current or draft client contracts and client countries
- Expected annual turnover, currencies and transaction pattern
- Banking, work-right, residence and family objectives
We prepare or coordinate
- Compare IE, employment and LLC routes
- Classify the activity and check Small Business exclusions
- Prepare Public Registry and tax-status applications
- Plan bank KYC, invoices, records and monthly compliance
- Coordinate work-right and residence steps where required
Obtained or confirmed later
- Foreign-document authentication or Georgian translation if required
- Registry and Revenue Service confirmations
- Bank-specific KYC or interview records
- Monthly invoices, bank records and tax returns
- VAT, threshold, work-right and renewal evidence
How the work usually proceeds
The exact order depends on the service and your documents. We confirm the steps and responsibilities before professional work begins.
- 01
map the actual service and client flow
- 02
separate immigration, work and tax questions
- 03
select the individual or company structure
- 04
complete registrations in the correct order
- 05
operate with monthly records, filings and threshold monitoring
How this may look in a real case
A freelance developer can register an IE quickly, but should confirm that the service is permitted for Small Business Status, when the status becomes effective and how the income, VAT and work-right rules apply before invoicing.
What can slow the process down
We check these points at the beginning and flag gaps before filing, so you can correct them while there is still time.
- The IE is registered before checking whether the service is independent work or whether an LLC is more suitable.
- The 1% rate is used before Small Business Status is effective or for a prohibited or excluded activity.
- Contracts, registered activity, invoices and the real deliverable describe different services.
- Bank onboarding is treated as automatic and the client/source-of-funds file is prepared too late.
- Work rights, residence, VAT or the GEL 500,000 threshold are reviewed only after activity has begun.
A clear recommendation and a managed Georgian process
We decide whether an IE fits the real work, register the structure, coordinate the relevant tax status and connect it with banking, records, work rights and residence.
ITResidency.ge is operated by ASSIO LEX & ASSOCIATES LLC, the Georgian legal and business-services provider for the engagement.
- IE versus LLC and employment review
- Activity and Small Business eligibility
- Registry and tax applications
- Bank KYC and accounting handover
- Work-right and residence sequence
Frequently asked questions
Can a foreigner register as an Individual Entrepreneur in Georgia?
Yes. A foreign national can generally register as a Georgian Individual Entrepreneur using a valid passport and compliant Georgian legal address. The signing, translation and representation route depends on how and where the documents are executed.
How quickly can an IE be registered and what are the government fees?
The Public Registry offers ordinary and expedited registration services. The current fee options are stated on this page; document preparation, legal address, translation, representation, tax and bank work are separate.
Does IE registration automatically give me the 1% tax rate?
No. Small Business Status is a separate Revenue Service application with its own effective date, permitted-activity and income rules. Do not apply 1% merely because the IE has been registered.
Which IT activities may qualify for Small Business Status?
Genuine technical delivery such as software development, coding, testing, systems administration, database, hosting, web work and technical maintenance may qualify when the activity and income otherwise fit. Consulting and other prohibited activities require particular care.
Which activities are prohibited for Small Business Status?
The statutory list includes licensed activities, currency exchange, gambling, medical, architectural, legal/notarial, audit and consulting activities, personnel supply and certain excisable-goods activity. The real service matters more than the invoice label.
Does every foreign-client payment qualify for 1% tax?
No. The status effective date, activity, income type, Georgian-source rules, excluded income, VAT place of supply and any treaty position must be checked. Foreign payment alone does not decide the result.
Should I use an IE or a Georgian LLC?
An IE can suit genuine solo contracting but does not provide company-style limited liability or multi-owner investment structure. Compare liability, clients, turnover, hiring, profit use, immigration and compliance before choosing.
Does registering an IE open a Georgian bank account automatically?
No. Banks conduct independent KYC. Prepare real client contracts, service description, source of funds, expected countries, currencies and transaction volumes; the bank may request an interview or more evidence.
Does a Georgian IE give me a right to work or residence?
No. A foreign IE must separately check the self-employed work-right procedure or a current exemption and any residence route. The IT Residence Permit IE profile adds Small Business Status, accepted IT activity, experience, income and payment tests.
Can I register remotely?
Often the registration can be arranged through properly prepared authority documents. The exact notarisation, apostille or legalisation and Georgian-translation route depends on the country and signing method; a bank may still request personal presence.
What should I send before registration?
Send the passport, current location, proposed Georgian address, plain-language service description, client countries, sample contract, expected turnover and whether you need Small Business, banking, work-right or residence support.
Can ITResidency.ge register the IE and organise the next steps?
Yes. We can assess the structure and activity, prepare the registration, coordinate tax and Small Business applications, support bank KYC, and connect the setup with accounting, work-right and residence planning.
