Subject area
Structures in Georgia
The legal form is the smaller question. The larger one is which status you qualify for, how long it holds, and what running duties come with it.
“LLC or sole trader?” is usually asked too early. The answer depends on the activity you carry on, where you are tax-resident, and how much substance the structure has to bear. This area works through that order.
What you will find here
The status question. Who can use the Small Business Status at 1 %, which activities are excluded, where the turnover ceiling sits and what happens when it is crossed. Plus the special regimes — Virtual Zone and International Company — which fit far less often than they are advertised.
The residence question. When you become tax-resident in Georgia, what a tax certificate does and does not achieve, and how territorial taxation bears on foreign income.
Running the thing. Formation process and cost, bookkeeping and filing duties, withholding tax, advance rulings, and the way back out of a structure. Forming a company is the easy part; running it cleanly and closing it in order is the rest.
What this subject area is not good for
None of these structures changes your tax position at home while you are resident there. Forming a Georgian company and staying in Germany or Austria usually means two tax obligations instead of one — and, depending on the arrangement, controlled-foreign-company rules on top.
We treat the departure questions separately, because they belong to a different body of law than the Georgian one.
Articles in this subject area
- A Georgian TIN: what the tax number does — and what it does not Everyone who registers in Georgia gets a tax number. It is not proof of residence. The difference decides bank references, self-certifications and access to treaty benefits.
- Territorial taxation in Georgia: six cases that make it concrete The account does not decide the source; the facts do. Six worked constellations show where the line between foreign and Georgian source actually runs.
- Registering as a sole trader in Georgia, step by step Registration with the registry, tax number, application for the small business status, bank account, first filing. The order that works — and the points where it typically goes wrong.
- Financial statements in Georgia: who files, who gets published Every Georgian company files its annual accounts with SARAS by 1 October — including the smallest. Publication starts at category III. What the law requires, what reportal.ge actually shows, and why legal form decides the entire set of duties.
- Annex 4: the seven items — and the list in circulation Georgian Small Business Status excludes seven activities. The English-language list with "financial services", "brokerage" and "investment management" quoted everywhere is not in the Resolution. What the text actually says, where the false list comes from — and why the confusion gets expensive.
- Prop-trading payouts and Georgian Small Business Status Payouts from futures proprietary-trading programmes can be turnover of a Georgian individual entrepreneur under Small Business Status — 1% instead of 20%. What decides it is the contract and where you sit. The analysis with citations, including the point almost nobody checks: whether anything is traded at all.
- Binding rulings in Georgia: what they do — and what they cost from 2027 A binding ruling under Art. 47 of the Georgian Tax Code binds the authority for as long as you act on it. It is not published, the statutory period is 90 days — and its state fee doubles on 1 January 2027. When it pays, and when the written opinion is enough.
- Sole Trader or LLC: Who Owns the Turnover for Tax Digital nomads choose between an Individual Entrepreneur at 1% and a Georgian LLC. The question is not settled by the tax rate but by attribution — and by the travel plan for the next twelve months.
- Withholding Tax in Georgia: 5, 10 or 15 Percent — and When Zero Georgian withholding tax 2026 at a glance: 5% on dividends, interest and royalties, 10% on services, 15% for blacklisted jurisdictions — and the exemptions that matter.
- Tax Calculator: What Would You Save in Georgia? Interactive tax calculator: your estimated home-country tax burden vs. the Georgian 1% regime — with transparent assumptions and honest limits.
- Georgian Workforce for Germany: Nurses and Staff Hire staff from Georgia (country): nurses via recognition and B2 German, seasonal and cleaning staff via legal visa routes. Employer guide, May 2026.
- Liquidating a Company in Georgia: An Orderly Exit Liquidate a company in Georgia (country): LLC liquidation, I/E deregistration, share sale or US LLC dissolution — steps, checklist and typical risks.
- What You Have Read Wrong About the Georgian Work Permit The permit requirement has applied since 1 March 2026 — but founders and shareholders without an operational position are exempt, and no presence requirement exists for incorporation.
- Remote Formation: A Video Call Instead of a Notary — Day by Day Power of attorney, online notary by video, apostille, filing at the Public Service Hall. Seven business days to an operational company, without travelling to the Caucasus.
- Digital Nomads in Georgia: 1% Tax, No Work Permit Digital nomad Georgia 2026: 365 days visa-free, a statutory exemption from the new work permit rules, and 1% tax on foreign-client income.
- Georgia Work Permit 2026: New Rules & Exemptions Georgia work permit 2026: Special Labour Activity Permit since March 1, exemptions under Law N1509, deadlines, fees and fines — a factual guide.
- What a Georgian Formation Really Costs A package from EUR 690 — and then what? Every tier, every add-on with its price, and three worked constellations including the items we do not charge for.
- IT Company in Georgia: Virtual Zone vs. ICS Virtual Zone Georgia or International Company Status? Comparison: 0% vs. 5% CIT, dividend and payroll tax, substance requirements, and a decision guide.
- Georgia Territorial Taxation: Tax-Free Foreign Income Georgia territorial taxation explained: why foreign dividends, interest and royalties are 0% for tax residents — rules, limits, and the permanent-establishment trap.
- Crypto in Georgia: 0% Tax and Regulated VASPs Crypto tax in Georgia 2026: 0% income tax for individuals, VAT-free sales, NBG VASP regulation and crypto-friendly banks — the complete overview.
- Apostille & Remote Notary: Documents for Global Setups Apostille for Georgia, remote online notarization for US documents and express courier logistics: how paperwork for company and bank setups runs smoothly.
- Accounting & Compliance in Georgia: The Annual Calendar Accounting in Georgia (country): all filing deadlines for I/E and LLC — monthly returns, annual reporting, US LLC compliance and typical mistakes.
- Georgia Tax Residency: 183-Day Rule and HNWI Program Georgia tax residency 2026: the 183-day rule in any 12-month period, the HNWI program without minimum stay, and residency certificates for treaty use.
- Georgia 1% Tax 2026: Small Business Status Guide Georgia 1% tax explained: how freelancers use Small Business Status, the new rules from early March 2026, pitfalls, and how registration works.