Georgia’s 1% Small Business Status, explained
The opportunity is real. It belongs to qualifying activity and income, with a granted status—not to every foreign registration.
Find my likely routeThe rate and the higher-rate period
Article 90 provides 1% on qualifying taxable income. Under the ordinary GEL 500,000 threshold rule, the rate becomes 3% from the beginning of the month in which the threshold is exceeded through year-end. It is not simply 3% on the excess. Special-sector thresholds and repeated exceedance need review.
As of 9 October 2026 — Georgia Tax Code · Verify with Georgian counselMicro status and activity exclusions
Micro status can provide a 0% income-tax treatment for qualifying income, ordinarily up to GEL 30,000 annually with no hired labour. Micro and SBS have different exclusions. Consulting and licensed activities need particular care: classify actual work, never relabel it to obtain a status.
As of 9 October 2026 — Revenue Service micro-status application · Verify with Georgian counselWhat is still separate
Income sourcing, VAT, salary-like relationships, status effective dates and monthly reporting must be checked. One client is a working-relationship review flag, not an automatic legal conclusion. Your home-country duties remain relevant.
As of 9 October 2026 — Georgia Tax Code · Verify with Georgian counselUseful questions.
Does an LLC get the 1% status?
No. Small Business Status is an entrepreneur-natural-person regime, not an LLC formation benefit.
Can STRATA guarantee the status?
No. We coordinate the application within the agreed scope; the authority determines the outcome.
General information, not an individual legal or tax opinion. All tax and immigration propositions require Georgian counsel verification against the latest rules and your facts.
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