Step-by-step registration
Step 1. Prepare your documents. A foreigner needs a valid international passport and a registration address in Georgia. For non-residents the actual address of residence is enough; a lease agreement is not strictly required but is useful to have on hand.
Step 2. File the application at the Public Service Hall. Registration is handled by the National Agency of Public Registry through the Public Service Hall (House of Justice). You can come in person or send a representative with a notarised power of attorney. If you are abroad, the PoA is notarised in your country with an apostille and translated into Georgian. The state fee is minimal and registration completes within one business day.
Step 3. Register for tax. After the entry in the public registry you must register with the Revenue Service of Georgia at rs.ge. This step is mandatory for every entrepreneur.
Step 4. Choose a tax regime. Three main options are available to an IE in Georgia:
- Small Business Status — 1% turnover tax, available when annual turnover stays below 500,000 GEL. The most popular regime for freelancers and small operations.
- Micro Business Status — a fixed tax for selected activities, with annual turnover capped at 30,000 GEL.
- General regime — 20% personal income tax on profit, no turnover cap.
The right choice depends on activity type and expected revenue. For most freelancers and digital nomads the optimal route is the Small Business 1% status. Tax residency is a separate matter: if you spend 183+ days in Georgia, see tax residency in Georgia.
Step 5. Open a bank account. A working bank relationship requires an account at a Georgian bank. Most banks open accounts for non-residents on presentation of the passport and the IE registration certificate.
After registration, expect ongoing reporting. IE filers on Small Business status submit a monthly declaration through rs.ge. Plan the workflow in advance: bookkeeping is light, but missing a filing deadline is one of the few ways the Revenue Service penalises a 1% taxpayer.
Can I register an IE without travelling to Georgia?
Yes. The registration can be done by a representative under a notarised power of attorney. The PoA is notarised in your home country, apostilled and translated into Georgian.
Do I need to live in Georgia to be an IE?
No. A foreigner can be registered as an IE and operate without permanent residence in the country.
Can I receive payments from clients abroad as an IE?
Yes. A Georgian IE can invoice and receive payments from foreign clients. The source of income does not restrict the choice of tax regime, but verify income-recognition rules for your chosen regime before relying on a specific structure.
Which activities are excluded from Small Business status?
Some licensed activities (medicine, legal services, finance) are excluded from the Small Business regime. Confirm the current exclusion list with the Revenue Service or with an advisor before registration.
Can I be an IE and an employee at the same time?
Yes. IE status does not prohibit parallel employment, including with a foreign employer.