Georgia individual entrepreneur with small business status
A Georgian tax-resident individual registered as an individual entrepreneur can apply for small business status and pay 1% tax on turnover up to GEL 500,000 a year. It is not a company, it is a personal status that covers only the individual's own business activity, and it requires genuine Georgian tax residence to be of any use to someone leaving the UK.
- Freelancers, developers, designers and online sellers who actually move to Georgia and invoice foreign clients.
- Digital nomads willing to spend 183+ days a year in Georgia.
Reviewed 2026-09-29. Research, not advice.