IE vs LLC in Georgia: form before package
An LLC is not a premium IE. Choose the form around the actual business and ownership.
Find my likely routeThe individual route
An IE may fit a founder personally delivering eligible services. The business is attached to the individual, with personal-liability questions. Special tax status is separately assessed and requested.
As of 9 October 2026 — Georgia Tax Code · Verify with Georgian counselThe separate-company route
An LLC may fit shared ownership or a need for a separate corporate entity. Company records, management, distributions, VAT and payroll need their own accounting scope. Do not apply an IE tax-status assumption to a company.
As of 9 October 2026 — Georgia Tax Code · Verify with Georgian counselDecide with the operating facts
Map ownership, contracts, work location, hiring, banking requirements and ongoing reporting. Tax residence and actual management can create obligations beyond Georgia. A registry extract cannot settle those questions.
As of 9 October 2026 — Georgia Tax Code · Verify with Georgian counselUseful questions.
Is an LLC always better above the SBS threshold?
No. A threshold flag requires calculation and review, not an automatic change of form.
Can I choose before a call?
Yes. The free screening provides an indicative route; uncertain cases receive written next steps.
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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