Georgia · Individual Entrepreneur · Small Business Status
Pay only 1% tax.
Build globally.
A coordinated setup for eligible entrepreneurs who want to register in Georgia, obtain small-business status and operate an international online business through a clear, documented structure.
The 1% rate is available only where the person, activity, income source and turnover meet Georgian small-business rules. Registration as an Individual Entrepreneur does not automatically grant the tax status.
A simple structure, set up properly.
Georgia’s small-business regime can be highly efficient for eligible entrepreneur natural persons. The process has two distinct legal steps: first, registration as an Individual Entrepreneur in the Business Registry; second, a separate application to the Revenue Service for small-business status.
RightSide coordinates the full route: eligibility review, registration planning, legal address and documents, tax-status application, practical compliance guidance and, if required, the launch of your online sales infrastructure.
The Tax Code applies a 1% rate to qualifying taxable income of a person holding small-business status. If annual gross income exceeds GEL 500,000 (approximately USD 192,000*), the rate generally becomes 3% from the beginning of the month in which the threshold is exceeded until the end of that calendar year. If the threshold is exceeded in each of two consecutive calendar years, the small-business status may be revoked from the beginning of the following year. During those two years, qualifying income remains subject to no more than the 3% small-business rate, regardless of how far income exceeds the threshold, provided the status remains valid and all other eligibility requirements continue to be met. Some activities and income categories are excluded or taxed under different rules.
The complete route
From eligibility to an operational online business.
Activity and income review
We review what you sell, where the work is performed, who pays you, expected turnover, tax residence, VAT exposure and whether the activity may use the special regime.
Individual Entrepreneur setup
We prepare and coordinate the registration route, required data, legal address and supporting documents. Where the official remote procedure is available to the applicant, the process may be completed without travelling to Georgia.
Small-business application
After business registration, we coordinate the separate Revenue Service application for small-business status and explain when the status becomes effective.
Compliance foundations
You receive practical guidance on invoicing, monthly declarations, payment dates, record keeping, turnover monitoring, VAT triggers and material changes that should be reviewed.
Your chosen commercial name
You may operate and present services under a chosen commercial or trade name, subject to registration requirements and third-party rights. The official registry record continues to identify the registered Individual Entrepreneur.
Optional Whop full setup
We can then build the customer-facing sales environment, product structure, checkout, onboarding flow and operating logic needed to start selling online.
Transparency by design
Your registration can be verified publicly.
The Georgian Business Registry allows users to search for registered business subjects, including Individual Entrepreneurs, and access registration applications, decisions, extracts and other public documents.
After registration, your official details can be checked using the registry search. We will add the client-supplied registry screenshot here as a visual guide.
Verify a registered Individual Entrepreneur →
This official portal view illustrates the remote application route. Availability and identification requirements depend on the applicant and the current government procedure.
Open the remote registration service →Optional online launch
Whop setup, from product to payment.
After the Georgian business and tax structure is ready, RightSide can coordinate a full Whop setup for digital services, memberships, communities, courses or other eligible online offers.
Platform advantages
What Whop gives your business.
A familiar checkout, wider payment choice and automated delivery can reduce friction for international buyers. Availability of payment methods, merchant approval and eligible product categories remains subject to Whop and its financial partners.
Eligibility matters
Not every activity or payment qualifies.
Your activity
Certain professional, licensed, regulated or specifically excluded activities may not qualify for small-business treatment.
Source of income
The regime generally concerns qualifying Georgian-source taxable income. Cross-border facts must be reviewed before relying on the rate.
Turnover and VAT
The GEL 500,000 (approximately USD 192,000*) small-business threshold and separate VAT rules must be monitored. If the annual threshold is exceeded, the small-business rate generally becomes 3% for the relevant period. They are different tests with different consequences.
Your wider tax position
Residence, permanent establishment, foreign tax obligations and treaty questions can affect the final result.
Income and activities outside the 1% regime
The following categories require separate tax treatment or cannot use the small-business 1% regime. We review the client’s actual activity and income before registration so the structure is not built on an inapplicable tax assumption.
Income not taxed under the 1% regime
- Income from leasing or renting property
- Income from granting loans
- Gambling winnings
- Gifts
- Capital gains from selling real estate
- Capital gains from selling motor vehicles
- Capital gains from selling securities
- Inherited property or inheritance income
- Dividend income
- Interest income
- Royalty income
- Income arising from debt forgiveness
- Capital gains from selling a partner’s interest or share
Activities that cannot use the regime
- Currency-exchange operations
- Medical services
- Architectural services
- Legal advocacy and attorney services
- Notarial services
- Audit services
- Consulting services, including tax consulting
- Gambling business
- Personnel supply and staffing services
- Production of excisable goods
An Individual Entrepreneur may receive different types of income, but that does not mean every payment is taxed at 1%. Excluded income and activities must be identified, documented and taxed under the applicable rules.
What you receive.
- Initial eligibility and risk assessment
- Individual Entrepreneur registration roadmap
- Document and legal-address coordination
- Small-business status application support
- Official registry verification link and extract guidance
- Tax calendar and monthly compliance explanation
- Turnover, VAT and status-risk guidance
- Optional Whop storefront, products, checkout and onboarding setup
- A practical launch checklist written in plain English
Professional accountability
Advice you can rely on after registration.
Every client receives a coordinated assessment of the tax obligations connected with the selected service. The conclusion is prepared through RightSide with the professional involvement of a lawyer who is a member of the Georgian Bar Association.
Support continues after setup through full accounting services, so registration, tax status, declarations and ongoing records work as one system.
A clear written explanation of the applicable tax treatment, reporting duties, material limits and risks based on the client’s disclosed facts.
The professional service is supported by applicable insurance protection where a covered issue arises in relation to the tax authority. Coverage is subject to the insurer’s policy terms, limits, exclusions and claims procedure, which can be confirmed before engagement.
Ongoing bookkeeping, monthly tax declarations, payment reminders, turnover monitoring, document organization and practical communication support with the tax authority.
You do not receive a registration and then face compliance alone. Legal assessment, tax-position guidance and accounting support are coordinated from setup through day-to-day operation.
Build a clear structure before you start selling.
Book a consultation →* The USD equivalent is indicative, calculated using the National Bank of Georgia official rate of USD 1 = GEL 2.6039 on 4 October 2026. Exchange rates fluctuate.