Business services in Georgia

Three levels of sole trader registration in Georgia — from the bare registration to a full package with small business status (1% tax on turnover up to GEL 500,000 a year, 3% above that) and support opening a bank account. Registration at the House of Justice takes from 15 minutes in person, or is done entirely remotely under a notarised power of attorney. There are no restrictions on the applicant's citizenship, and Georgian residence is not required.

The reduced regime for IT: 5% income tax on salaries, 5% profit tax, 0% VAT and no tax on dividends.

A company registered in Georgia with full support. No share capital required. Two tiers: registration only, or end to end with a bank account.

For exporting IT services outside Georgia: 0% profit tax until distribution and 5% on dividends.

Kutaisi Free Zone and other FIZs: exemption from corporate tax, import/export duties and VAT.

The “right to work” (RNR/PTD) — mandatory since 1 March 2026 for employees, sole traders with local clients and self-employed people in Georgia. We'll assess whether you need one and arrange it end to end.

Monthly bookkeeping for a Georgian sole trader or company: tax returns, dealing with the tax authority and payroll records. Handled remotely.

Putting the accounts in order, correcting errors, an independent audit of the statements.

Onboarding employees, calculating and paying salaries, running the HR paperwork.

Closing a sole trader or a company with no debts: checking arrears, settling up, removal from the register.

Obtaining Special Trading Company status.

Preparing and filing the annual tax return for a sole trader or an individual.