01
Situation Router
Pick your scenario: opening an IE, filing a declaration, closing up, or the 2026 work permit. The tool routes you directly to the right section.
Georgia IE Tax Tool
What questions does this tool answer?
The same questions keep appearing in Tbilisi expat groups and nomad forums, often with conflicting answers. This page consolidates the key issues into one structure aligned with Georgian tax workflows.
4tax regimes
7permit outcomes
10mistakes flagged
Freealways
02
All Four Tax Regimes
Micro Business (0%), Small Business Status (1%), Fixed Tax, and Standard IE (20%) side by side with eligibility, deadlines, and plain-language verdicts.
03
Tax Calculator
GEL, USD, EUR and GBP support with manual NBG rate input, year-to-date tracking, automatic 500,000 GEL logic, and Reverse VAT support.
04
2026 Work Permit Decision Tree
Decree No. 70 (February 20, 2026) distilled into practical outcomes with deadlines, costs, required documents, and next steps.
05
RS.ge Filing Walkthrough
Dekla app vs RS.ge, the 2025 form change, Reverse VAT declaration timing, and how to handle 2FA issues while abroad.
06
Reference Hub
Top mistakes, IE opening and closing steps (including remote via power of attorney), VAT thresholds, and residency rule references.
Regulatory Update / February 2026
Georgia now requires a work permit for foreign Individual Entrepreneurs
Decree No. 70 (February 20, 2026) introduced a Special Labour Activity Permit for foreign nationals operating as IEs in Georgia. Existing IEs have until May 1, 2026 to apply. First non-compliance fine is 2,000 GEL. Remote workers operating outside Georgia are explicitly exempt.
Common Questions
Answered.
Questions collected from expat communities and nomad forums, organized for fast decision-making.
Tax Rates and Regimes
Under Small Business Status (SBS), you pay 1% on gross turnover up to 500,000 GEL per year.
Opening and Closing an IE
Yes, through a notarized power of attorney and a local representative workflow.
Filing on RS.ge
Yes. Zero-income months still require declarations, otherwise penalties can accrue.
2026 Work Permit
No. Remote activity conducted outside Georgia is explicitly exempt.
Foreign Income and Payments
Convert each payment to GEL using the official NBG rate on the date funds are received.
Reverse VAT and Registration
Foreign digital service purchases can trigger 18% Reverse VAT obligations.
Audience
Who this is built for
Digital Nomads
Considering Georgia as a base, or already in Tbilisi or Batumi
Freelancers
Receiving payments via Stripe, Wise, or PayPal from foreign clients
Remote Workers
Registered as a Georgian IE but operating from another country
E-commerce
Running a digital product or online store as a sole trader
Relocators
Evaluating Georgia as a long-term tax base for the first time
Accountants
Needing a reliable reference for clients registered in Georgia
Important Notes
Scope
All information reflects Georgian tax law as of March 2026. For high-stakes decisions, verify current versions on rs.ge and matsne.gov.ge.
Disclaimer
This content is informational and does not constitute legal or financial advice. Consult a qualified Georgian accountant for complex situations.
Sources
Primary references: rs.ge, labourmigration.moh.gov.ge, matsne.gov.ge, and Decree No. 70.
Updates
The guide is maintained as legislation evolves. Significant regulatory changes are reflected as they are enacted.
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