1% is the headline.
The mechanics matter.
Illustrate a qualifying SBS income stream. The tax-fit review comes before reliance on the result.
Enter GEL. No live exchange rate is supplied. Actual income must be converted using the legally applicable rate and date, confirmed by your accountant.
GEL 1,200
On entered annual qualifying income of GEL 120,000. The entered income stays within the ordinary GEL 500,000 threshold.
See the monthly calculation
| Month | Income (GEL) | Illustrative tax (GEL) |
|---|---|---|
| Jan | 10,000 | 100 |
| Feb | 10,000 | 100 |
| Mar | 10,000 | 100 |
| Apr | 10,000 | 100 |
| May | 10,000 | 100 |
| Jun | 10,000 | 100 |
| Jul | 10,000 | 100 |
| Aug | 10,000 | 100 |
| Sep | 10,000 | 100 |
| Oct | 10,000 | 100 |
| Nov | 10,000 | 100 |
| Dec | 10,000 | 100 |
Assumes granted SBS throughout the year, eligible Georgian-source taxable income, and the ordinary threshold. Excludes VAT, other-country taxes, social charges, penalties, status loss, special-sector exceptions and mixed income. This is not a savings estimate or a tax bill.
Is the higher rate only on the amount above the threshold?
The ordinary rule applies the higher rate from the beginning of the month the threshold is crossed through the end of the year, not merely to the excess.
Does this show my total tax savings?
No. This is a narrow Georgian SBS illustration with stated assumptions. It excludes VAT and obligations in other countries.
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