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Georgia 1% Tax for Digital Nomads: IE Status Complete Guide

Published By Nomad Terminal editorial

Researched from official docs and public sources, checked .

Photo: Unsplash, free-to-use licence

Georgia doesn’t have a “digital nomad visa” in the traditional sense. It doesn’t need one. Most passports get 365 days visa-free, and the real draw is what happens once you’re there: Individual Entrepreneur (IE) status, which taxes freelance and consulting income at a flat 1% of turnover. This is genuinely one of the lowest tax-residency barriers anywhere, which is why Tbilisi has quietly become a long-stay nomad hub.

Entry
Visa-free for 365 days for most nationalities
Tax status
Individual Entrepreneur (IE) / Small Business Status
Tax rate
1% of gross turnover up to 500,000 GEL/year (~$180,000)
Rate above threshold
3% on the excess
Residency requirement for 1% rate
183+ days/year to be a Georgian tax resident
Registration time
1–3 business days after submission
Remote registration
Possible via notarized power of attorney

How It Actually Works

You don’t need Georgian citizenship or permanent residency to register as an Individual Entrepreneur, anyone can set up the status. The catch is the 1% rate specifically: to actually be taxed at 1% (rather than standard rates), you need to be a Georgian tax resident, which generally means spending 183+ days a year in the country.

  • 1% tax applies to turnover: total revenue received, not profit. There are no expense deductions under this regime.
  • The 1% rate applies up to 500,000 GEL (~$180,000) in annual turnover; anything above that is taxed at 3% on the excess.
  • Certain professions (some regulated fields) are excluded from Small Business Status: check eligibility for your specific profession before assuming you qualify.

How to Register: Two Paths

Option 1: In Person (Public Service Hall)

  1. Visit a Public Service Hall with a valid passport.
  2. Register a legal address in Georgia. This can be residential, or a legal address used purely for registration. If you don’t own property, you’ll need notarized consent from a local property owner to use their address.
  3. Pay the state fee: 60 GEL for standard processing (ready the next business day), or 110 GEL for same-day expedited processing.
  4. Apply for “Small Business Status” at the Revenue Service. This is what qualifies you for the 1% rate (versus just being a registered IE taxed at standard rates).

Option 2: Remotely (Power of Attorney)

  1. Prepare a notarized and apostilled power of attorney authorizing a Georgian representative (often a local lawyer or agency) to register on your behalf.
  2. Your representative handles the Public Service Hall registration and Revenue Service application using your POA.
  3. You’ll still eventually need to visit Georgia to open the required Georgian bank account and, if relying on the 1% rate, to accumulate your 183 days.

Activating Small Business Status on RS.ge

  • Once registered as an IE, you’ll be issued a Tax Identification Number (TIN) and portal password.
  • Log into rs.ge, open “My Portal” (ჩემი პორტალი), and apply for Small Business Status there.
  • Small Business Status becomes active on the first day of the month following your application, not immediately.

Staying Compliant

  • Monthly reporting is required: log into your RS.ge account, go to the declarations section, select the small business form, and report your total turnover for the month (gross receipts, no expense deductions under this regime).
  • The reporting deadline is the 15th of the month following the reporting period.
  • Track your annual turnover carefully: crossing 500,000 GEL mid-year shifts the excess to the 3% bracket
  • Keep records of the 183-day residency count if you’re relying on it for the 1% rate specifically

What This Doesn’t Solve

Georgia’s 1% regime handles your Georgian tax obligation. It says nothing about your home country’s tax rules. Many countries tax citizens or residents on worldwide income regardless of where it’s earned or taxed. US citizens, in particular, remain subject to US taxation on IE income even after paying Georgia’s 1%, though foreign tax credits and exclusions can reduce the US bill. This is a genuine cross-border tax question worth a real consultation once your income is meaningful.

Do I need a visa to live in Georgia as a nomad?

Most nationalities get 365 days visa-free entry, which is enough for most nomad stays without any separate visa application.

Can I register as an Individual Entrepreneur without living in Georgia?

You can register remotely via power of attorney, but to actually qualify for the 1% rate (rather than standard tax rates) you need to meet Georgia’s 183-day tax residency requirement.

Does the 1% tax cover my home country’s tax bill too?

No. It only addresses your Georgian tax obligation. Your home country’s tax rules apply independently, and citizens of countries with worldwide-income taxation (like the US) still need to account for that separately.

What happens if my turnover exceeds 500,000 GEL?

The excess above 500,000 GEL is taxed at 3% instead of 1%, the first 500,000 GEL still gets the 1% rate.

How long does Small Business Status take to activate?

Registration itself is fast (1-3 business days), but Small Business Status, the part that actually gets you the 1% rate, only becomes active on the first day of the month after you apply, not immediately.

Do I need to file monthly even if I earned nothing that month?

Generally yes. The small business declaration is filed on a monthly schedule regardless of turnover, reporting zero if applicable. Missing filings can create compliance issues even in a no-income month.

Official Resources

Tbilisi is the clear winner for most nomads using the 1% regime:

  • Tbilisi: Affordable living, fast internet, growing nomad scene (~$1,000–1,400/mo).
  • Batumi for coastal alternative.

City Links

More Value for Nomads

Georgia’s low-tax setup is powerful when combined with proper banking, insurance, and gear planning.

Essential Cross-Links

For how Georgia’s 183-day test compares with other nomad destinations, see the tax residency table.

For US citizens specifically, see US taxes for American nomads (exclusion, 330 days, FBAR).

Sources