{"id":173,"date":"2026-07-27T22:56:20","date_gmt":"2026-07-27T22:56:20","guid":{"rendered":"https:\/\/neobankfit.com\/blog\/?p=173"},"modified":"2026-07-27T22:56:20","modified_gmt":"2026-07-27T22:56:20","slug":"georgia-1-percent-small-business-status","status":"publish","type":"post","link":"https:\/\/neobankfit.com\/blog\/georgia-1-percent-small-business-status\/","title":{"rendered":"Georgia’s 1% Tax for Freelancers: the Small Business Status, and the Four Conditions"},"content":{"rendered":"\n

The rate is quoted everywhere. The rule that decides whether your income qualifies for it almost never travels alongside.<\/p>

Georgia’s Small Business Status charges 1% of turnover<\/strong>, not of profit, up to 500,000 GEL a year. That’s roughly $180,000 of invoicing at a rate low enough to look like a rounding error, and it isn’t a loophole or a grey structure: it’s a published domestic regime you apply for on a government portal.<\/p>

Anyone can register for it. There is no citizenship or residency requirement to hold the status. What almost every guide leaves out is that the 1% attaches to income Georgia treats as Georgian-source, and the test for that is where the work is physically performed.<\/strong> Register from your sofa in Milan, keep working from Milan, and the registration exists while the rate does not apply to what you earned. Four conditions decide whether you qualify at all: where you physically do the work, whether you hold the labour permit that has been required since March 2026, whether your activity is in an excluded category, and whether you can be paid without Stripe, which does not operate in Georgia at all. Two recurring obligations then decide what it costs to keep: a declaration filed every month, and a bank account that is its own separate project.<\/p>

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