• Georgia's 1% Small Business Status: How It Works What small business status actually is, who qualifies, when it takes effect, and the obligations it does not exempt you from. 3 min read · Updated 2026-09-01
• How to Register as an Individual Entrepreneur in Georgia Documents, fees, the Public Service Hall process, and the timing trap that costs new entrepreneurs a month of tax at 20%. 3 min read · Updated 2026-09-01
• How to File Your Monthly Declaration on rs.ge Step-by-step walkthrough of the small business declaration, including which fields to fill, how to pay, and why zero months still need a return. 2 min read · Updated 2026-09-01
• Converting Foreign Currency Income to GEL at NBG Rates Why each payment converts at the rate for its own receipt date, which date counts, and how weekends and quantity-based quotes work. 3 min read · Updated 2026-09-01
• VAT in Georgia: the ₾100,000 Threshold and 18% Rate The rolling 12-month window, the two-business-day registration deadline, zero-rated exports, and why VAT is paid on top of the 1%. 3 min read · Updated 2026-09-01
• The ₾500,000 Turnover Limit and What Happens Above It How the 3% rate applies above the ceiling, what causes the status to be withdrawn, and how to plan around the threshold. 2 min read · Updated 2026-09-01
• Activities That Cannot Use the 1% Regime The excluded categories, why 'consulting' is the trap that catches remote workers, and how to check your own position. 2 min read · Updated 2026-09-01
• Filing Deadlines, Payment and Penalties Everything falls on the 15th. What the penalties cover, why zero-income months are the most common cause, and how to fix a missed period. 3 min read · Updated 2026-09-01
• Importing Bank Statements from Bank of Georgia and Credo Exporting a statement, importing it into the calculator, and which rows to remove before declaring — transfers, loans and refunds are not turnover. 3 min read · Updated 2026-09-01
• Small Business vs Micro Business vs the Standard Regime Side-by-side comparison of rates, ceilings and filing burden, plus the 5% margin crossover that decides most cases. 3 min read · Updated 2026-09-01
• Freelancers with Foreign Clients: Residency and Double Taxation Why an IE is not the same as tax residency, when your home country still has a claim, and what documents foreign clients ask for. 3 min read · Updated 2026-09-01

This guide is general information, not tax advice. Georgian tax rules change, and how they apply depends on your circumstances. Verify against the Revenue Service (rs.ge) or a qualified Georgian accountant before acting.