Georgia — services for living and doing business

The 1% rate isn't automatic — it's the small business status, and you apply for it separately through the tax portal at rs.ge. Without the status a sole trader pays the ordinary 20% income tax. With it you pay 1% of turnover until turnover passes GEL 500,000 in a calendar year: from the month it is exceeded until the end of that year the rate becomes 3% (article 90 of the Tax Code). If turnover is very small, up to GEL 30,000 a year, there's micro business status at 0%. Keep VAT in mind separately: registration is mandatory once turnover exceeds GEL 100,000 over any 12 consecutive months, although services to foreign clients are usually zero-rated. As of July 2026 the rates and thresholds are unchanged — only the procedure moved: since 7 March 2026 the status takes effect as soon as you apply, rather than from the 1st of the following month.A sole trader in Georgia with small business statusfrom $170→Sources: Tax Code of Georgia, art. 90 - the 1% and 3% rates, the GEL 500,000 threshold; Ministry of Finance order No. 999 on special regimes (micro and small business)

No such list exists, and that's the main source of the confusion. The law works the other way round: there is no register of “permitted codes”, there is a list of activities that are NOT granted small business status. It sits in Government of Georgia decree No. 415 of 29 December 2010 on special tax regimes (in force since 1 January 2011), while the status itself is in the Tax Code. The logic: if your activity isn't among the excluded ones, you can get the status. The codes themselves come from the NACE classification of economic activities maintained by the National Statistics Office of Georgia (Geostat) — you state the code when registering, you don't pick it from a “list for the 1%”. In practice: check the list of exclusions in decree No. 415, choose a code from the NACE classifier and confirm it in the tax portal at rs.ge when you apply for the status — the Revenue Service makes the final decision. The catch everyone trips over: matsne.gov.ge opens only the ORIGINAL wording of the decree for free, while the consolidated version (with all amendments) is paid. So you can't check what's current against the free version: in fifteen years the list has been amended.A sole trader in Georgia with small business statusfrom $170→Sources: Government of Georgia decree No. 415 of 29.12.2010 on special tax regimes; Tax Code of Georgia - small business status and rates; NACE classification of economic activities - National Statistics Office of Georgia

A full year. The general rule in the law on foreigners is 90 days out of 180 (art. 10(2)), but for countries on a special government list the exception is “one full year”, and Russia is on that list — along with Armenia, Azerbaijan, Kazakhstan, Kyrgyzstan, Uzbekistan, Tajikistan, Turkmenistan, Moldova and Ukraine. The term runs from the date of entry. There's no provision that expressly allows resetting it indefinitely by leaving and re-entering — in practice the border officer decides, so a “visa run” is not something to count on. Important: visa-free stay gives you the right to be in the country, not the right to work — since 1 March 2026 employment requires a separate permit. And since 1 January 2026 medical insurance of at least GEL 30,000 is required at the border.A residence permit in Georgia through businessfrom $170→Residence in Georgia through buying propertyfrom $340→Sources: Government of Georgia decree No. 255 - the list of countries entitled to stay one full year; Law on the Legal Status of Aliens, art. 10 - the general 90/180 regime and the delegation to the government

The “right to work” is a permit that, since 1 March 2026, foreigners without permanent residence must obtain if they work in Georgia for a local employer, or as self-employed people and sole traders serving the local market (government decree No. 70 of 20.02.2026). If you work remotely and all your clients are non-residents whose business is conducted outside Georgia, you don't need the permit: that exception was written into the law on labour migration by amendment No. 1509 of 15 April 2026. Also exempt are people who work for a Georgian employer entirely remotely and never enter the country, directors of category 1-3 companies and participants in one-off short-term projects. For those who do fall under the requirement: the mechanism for the self-employed started on 1 May 2026, and already-registered labour migrants have until 1 January 2027. The fine for working without a permit is GEL 2,000, GEL 4,000 for a repeat offence and GEL 12,000 after that; the employer pays the same GEL 2,000 per employee.A work permit in Georgiafrom $115→A sole trader in Georgia with small business statusfrom $170→Sources: Law on Labour Migration, art. 1(4) (who does not need a permit) and art. 16¹ (fines); Government of Georgia decree No. 70 of 20.02.2026 - the issuing procedure

The catalogue covers these routes: residence permit, tax residency and relocation, studying abroad, address registration (ID card). The reference section describes 13 relocation programmes in total, with official conditions and links to government sources. Which route fits depends on whether you have a job, a business, property or relatives in the country - we'll go through it on a free consultation and pick the one that works.

The catalogue has 11 options in this area: company formation, work permit, accounting and tax, closing a business, special Trading Company status. A licensed local expert handles the paperwork and files with the register. The steps, the timeline and the tax regime for what you do are covered on a free consultation.

43 options across 8 areas: residence permit, tax residency and relocation, studying abroad, address registration (ID card), company formation, work permit, accounting and tax, closing a business and 13 more. Every option comes with a price, a timeline and the scope of work; the provider is a licensed local expert.

Partly: 27 of 43 options are handled remotely, the rest need you there in person (usually biometrics or a signature at the bank). The format (“Remotely” / “In person”) is on each service card, visible before you send a request.

It depends on the service: the fastest take from 1 day, the longest (citizenship, investment programmes) up to 6 months. The exact timeline is on each service card - that's the expert's working time, excluding queues at government bodies.

The consultation is free on 42 of 43 options and commits you to nothing. You sign the contract directly with the expert and pay their official price list - Pactors adds no markup and takes no commission from you.

The standard naturalisation route in Georgia takes from 10 years of legal residence (residence permit → permanent residence → passport). Faster routes: Marriage to a Georgian citizen — 5 years; presidential exception (special merit or state interest) — no residence requirement, but discretionary. This is a 2026 guide - the exact term depends on the route, and we'll confirm it on a consultation.