How to Register as an Individual Entrepreneur in Georgia in 2026: Step by Step
Individual Entrepreneur (IE) status in Georgia is the fastest legal way to work for yourself at 1% tax on turnover. Registration takes a single visit, accounting boils down to one monthly online declaration, and there are no mandatory social contributions. Here’s the process step by step — including what changed in 2026.
Step 1. Documents and a legal address
You only need two things:
- your passport (a notarised translation is done locally within a day);
- a legal address in Georgia — a confirmation from the owner of the property where your IE is “registered”. If you don’t own property here, address services exist; for my clients who bought an apartment in Batumi, this question is closed automatically.
Georgian citizenship or a residence permit is not required for IE registration — the status is available to non-residents.
Step 2. House of Justice: registered in one day
Registration happens at the House of Justice (Public Service Hall) — the same institution that registers property deals. The state fee is 60 GEL (~$22) for standard registration ready the next business day, or 109 GEL for same-day processing.
You don’t have to be present in person: registration works by power of attorney, fully remotely. You walk away with an extract from the registry of entrepreneurs and an identification number — that’s your IE.
Step 3. Tax office and small business status (1%)
Next: a personal account on the tax portal rs.ge and an application for small business status. It’s free and takes effect from the 1st day of the following month, so apply right after registration.
With the status you pay 1% of turnover up to 500,000 GEL per year (~$185,000). Without it, the default rate is 20% of net profit — skipping this step is expensive. A detailed breakdown of the regime, including the list of activities that don’t qualify, is in the article about the 1% tax.
The declaration is filed monthly, by the 15th of the following month — online, from your personal account. It’s 10 minutes a month, but don’t forget it: late filings incur penalties.
Step 4. Bank account
Entrepreneur accounts are opened by Bank of Georgia and TBC. Banks review foreign applicants individually: compliance asks about your source of income, line of business and tax residency. A first-attempt refusal happens, but it’s not final: a prepared document package (client contracts, proof of income, a business description) solves most problems.
What changed in 2026: the work permit
The big news of the year: since 1 March 2026 Georgia has a new labour migration law. Foreigners now need a work permit for labour activity; for the self-employed and IEs the rules apply from 1 May 2026. Those already operating before 1 March 2026 have a transition period to get their documents in order.
For a registered IE the permit is obtained through your own application: an online video interview with the Employment Agency, plus documents (IE registry extract, client contracts, invoices, bank statements or a turnover certificate). Processing takes up to 30 calendar days, an expedited track — about 10 working days. Working without a permit risks a fine starting at 2,000 GEL.
One nuance worth knowing: for people who live in Georgia and work remotely, exclusively for foreign clients, without any Georgian registration, the law is not explicit — lawyers read it as targeting the domestic labour market, but this remains a grey area. The moment you register an IE in Georgia (which you need for the 1% rate), you’re clearly within the system — so plan the registration together with your migration status.
Total cost
Doing everything yourself, in person: the 60 GEL fee + passport translation + minor costs — roughly $50–100. Turnkey with power of attorney, a legal address and bank support — a few hundred dollars depending on scope.
Want to know whether a Georgian IE fits your case and how to set it up under the new rules — book a consultation: we’ll go through your situation, not the internet average.