Logging In to the Portal
Go to rs.ge and open the "My Portal" (ჩემი პორტალი) section. You will need your personal taxpayer identification number (TIN), which is assigned when you register as an IE, and your personal account password. If you have not yet activated your account, you can do so on the same page using the phone number you provided at registration.
Small Business Status: Declaration and 1% Payment
If you hold small business status, you must report monthly. The deadline is the 15th of the month following the reporting month.
In your personal account, select the declarations section and the small business form. Enter the total turnover for the reporting month: all receipts from business activity, without deducting expenses. The tax is calculated automatically at 1% of the entered amount. Check the result and confirm the declaration. You can pay the assessed tax immediately through the portal by card or through your online banking using the treasury account details.
Important: only business income is included in the turnover. Personal receipts (sales of personal property, transfers from relatives) are not entered in the IE declaration.
General Regime: Personal Income Tax Declaration
If you do not hold small business status or your annual turnover has exceeded 500,000 GEL, the general regime applies. The personal income tax declaration is filed once a year, by April 1 of the following year.
The declaration includes all income from business activity and all documented expenses related to that activity. The difference between income and expenses is the taxable profit. A 20% income tax rate applies to this figure. Expenses must be supported by documents: contracts, invoices, bank account statements.
Common Mistakes
Problems most often arise in two situations. The first is mixing personal and business income: transfers from personal accounts unrelated to business are mistakenly included in the turnover and inflate the tax. The second is missing the monthly filing deadline for small business holders. Late filing results in penalties; interest accrues on the unpaid tax amount from the first day of delay.
Do I need to file a nil return if I had no income in a month?
Yes. While your IE registration is active, you must file a declaration even with zero turnover. A nil return is submitted by the same deadline: the 15th of the following month.
How do I obtain small business status?
Submit an application through your personal account on rs.ge. The Revenue Service assigns the status after verifying your activity type and compliance with the requirements. Certain activities (legal, medical, notarial services, and several others) do not qualify for this regime.
Can I pay the tax at a bank rather than through the portal?
Yes. Payment can be made through a bank teller or via online banking using the Revenue Service treasury account details. The key is to enter the correct budget classification code and your personal tax number, otherwise the payment may not be automatically matched to your account.
What happens if annual turnover exceeds 500,000 GEL?
Small business status is cancelled from the following tax year. The IE moves to the general regime with a 20% income tax and must register as a VAT payer, since at this turnover level the 100,000 GEL VAT registration threshold has already been crossed.