Georgia Small Business / Individual Entrepreneur Visa
Georgia GEO
Georgia's individual entrepreneur framework allows foreign nationals to register a local business within one day, with no minimum capital requirement, and immediately qualify for the Small Business Status flat 1% turnover tax on revenue up to 500,000 GEL per year. Citizens of around 95 countries can enter Georgia visa-free for up to one year, making it one of the world's most accessible low-tax entrepreneurial bases for freelancers, consultants, and digital business owners. The combination of a territorial tax system, rock-bottom cost of living in Tbilisi, and a vibrant international community has made Georgia a premier destination for location-independent entrepreneurs.
Program Details
- Category
- Entrepreneur
- Processing Time
- 1 months
- Application Fee
- $50
- Minimum Income
- N/A
- Minimum Investment
- N/A
- Family Included
- No
- Path to PR
- Yes — 5 years
- Path to Citizenship
- Yes — 10 years
- Physical Presence
- Georgia allows visa-free stays of up to one year for citizens of approximately 95 countries; registration as an individual entrepreneur gives the right to remain and operate lawfully during that period. Formal long-term residency requires a separate permit.
- Dual Citizenship
- Allowed
- Tax Impact
- Georgian individual entrepreneurs registered under Small Business Status pay a flat 1% turnover tax on all revenue up to 500,000 GEL per year, with no additional income tax. Georgia's territorial tax system means foreign-source passive income is not subject to Georgian tax for non-residents.
- Renewal Cost
- $50
No minimum income requirement to register; the 1% flat tax rate applies to individual entrepreneurs with annual turnover below 500,000 GEL (~$180,000 USD)
Key Requirements
- ✓Valid passport from a country with visa-free access to Georgia (approximately 95 countries)
- ✓Registration as an Individual Entrepreneur (IE) at the National Agency of Public Registry — can be done in person in one day
- ✓Registration for Small Business Status at the Revenue Service of Georgia
- ✓Georgian bank account to receive business income
- ✓Tax ID (personal identification number for foreigners)
- ✓Annual turnover must remain below 500,000 GEL to maintain the 1% flat rate
Nationality Restrictions
This program restricts applications from nationals of: Available to citizens of countries with visa-free or easy visa-on-arrival access to Georgia; citizens of approximately 95 countries can enter and register without a visa