
Individual Entrepreneur Registration
Register as a freelancer or digital nomad in Georgia in under 24 hours. Get your official Individual Entrepreneur (IE) status, access the 1% flat tax rate, and open a multi-currency business bank account - 100% remote via Power of Attorney.
What Is Individual Entrepreneur (IE) Status in Georgia
An Individual Entrepreneur (IE) is a legal status granted to a physical person, allowing them to engage in independent entrepreneurial activities without forming a separate corporate judicial entity (like an LLC). It offers the fastest path to legal market entry, giving you an official state Identification Number, access to standard commercial contracts, and direct control over your revenue streams.
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As an Individual Entrepreneur in Georgia, your personal assets are linked to your business. This is the fastest and most affordable legal structure for freelancers, remote workers, and digital nomads who want to operate legally and pay just 1% tax on their income.
Simplified Administrative Overhead: ​No complex corporate governance, board resolutions, or shareholder frameworks required.​
Direct Profit Access: ​Unlike an LLC where dividends must be formally declared, an IE's post-tax revenue can be freely withdrawn or transferred instantly.​
Remote Operational Power: ​ Registration can be fully executed on your behalf via a precise Power of Attorney (PoA).​
Universal Business Identification: ​ ​Grants a formal 9-digit state identification code used for international client onboarding.
Taxation Options for Individual Entrepreneurs in Georgia
By default, registering as an Individual Entrepreneur places you under the standard tax regime. However, your actual tax obligations depend entirely on secondary statuses you apply for:
Standard IE Regime
20% Income Tax
The baseline default rate. Taxed on net profit (Gross income minus documented, qualifying business expenses).
Standard IE Regime
20% Income Tax
The baseline default rate. Taxed on net profit (Gross income minus documented, qualifying business expenses).
Micro Business Status
0% Income Tax
Available if annual turnover stays strictly under 30,000 GEL and you do not hire employees.
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Standard IE Regime
20% Income Tax
The baseline default rate. Taxed on net profit (Gross income minus documented, qualifying business expenses).
Small Business Status
1% Income Tax
An optional, separate tax upgrade for qualifying service sectors with revenues up to 500,000 GEL.
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The Legal Registrion Timeline
Experience a comprehensive, high-tier, and entirely managed transition to Georgia. Our experts oversee every legal nuance, ensuring your individual or corporate relocation is executed with complete precision, total compliance, and absolute ease.
STEP 01
Document Preperation & Local Legal Adress
We compile your notarized passport translations and secure a mandatory, physical local address within Georgia to act as your registered office seat for all state and tax notifications.
STEP 02
National Agency of Public Registry (NAPR) Filing
We submit your legal application at the Public Service Hall. The registry processes the application and issues your official extract from the Entrepreneurial Register within 24 hours.
STEP 03
Revenue Service Activation
With your corporate ID in hand, we set up your official state tax portal. This is where your baseline tax tracking is established, and where separate applications (like Small Business Status) can subsequently be managed.
STEP 04
Provision Of Extract
We retrieve your finalized, official bilingual electronic extract directly from the National Agency of Public Registry (NAPR). This document acts as your formal, legally binding business certificate, verifying your active 9-digit identification status to all foreign clients.
Ongoing Compliance & General Obligations
Operating as an IE requires maintaining a standard rhythm of active legal and financial compliance to prevent state audits or registry fines:
Value Added Tax: ​Regardless of your chosen income tax tier, if your taxable turnover within Georgia exceeds 100,000 GEL in any continuous 12-month window, you must register for and pay VAT.​
Bookkeeping and 15th-of-the-Month Tax Declaration Rule: Under the standard regime, you must carefully preserve receipts, invoices, and expense sheets to justify tax deductions on your annual returns and perform monthly declarations.​
De-Registration: ​ If you stop operating your business, the entity does not vanish automatically; it must be formally closed through the Public Registry to stop recurring filing obligations.​