Business & compliance
Individual Entrepreneur (IE) Registration in
IE registration from 200 GEL: three packages — Minimum, Standard and Turnkey Business. A permanent legal address and 1% tax.
IE registration
Choose the package that suits you and start your business in Georgia with our support!
Package
«Minimum»
200 ₾- Individual entrepreneur (IE) registration
- Permanent legal address
- Accompaniment at the House of Justice
Package
«Standard»
250 ₾- Individual entrepreneur (IE) registration
- Permanent legal address
- Accompaniment at the House of Justice
- Setting up your online account
- Help with obtaining small-business status
Package
«Turnkey Business»
550 ₾- Individual entrepreneur (IE) registration
- Permanent legal address
- Accompaniment at the House of Justice
- Setting up your online account
- Help with obtaining small-business status
- Accompaniment to the bank to apply for a bank account
Our goal is to make opening an IE in Georgia as simple and convenient as possible for you! The state fee is paid separately: 60 GEL — the IE is registered the next day, 110 GEL — on the day you apply.
Fees
Prices
As published by Legal Georgia
IE registration in Georgia
- from 200 GEL
- State fee:
- Standard — the IE is registered the next day60 GEL
- Express — registered on the day you apply110 GEL
- Ready from 1 day
Remote IE registration in Georgia
- $300
- Ready from 3 days
Legal Georgia's prices. State fees are paid separately unless the price says otherwise.
What the price includes
- Consultation and choice of activity code
- Permanent legal address
- Preparing and filing the application
- Accompaniment at the House of Justice
- Setting up your rs.ge tax account
- Small-business status application (1%)
Requirements
- A valid passport
- A Georgian phone number and an email address
- A description of your planned activity
Official (state) fees
State fee for registering an individual entrepreneur
| Term | Amount |
|---|---|
| standard — registered the next day | GEL 60 |
| express — registered the same day | GEL 110 |
Extract from the Public Registry (NAPR)
| Term | Amount |
|---|---|
| requested electronically, 1 working day | GEL 13 |
| 1 working day | GEL 20 |
| same day | GEL 75 |
Paid to the authority. Verified on the official website on 18 October 2026.
Legal Georgia's professional fee
Confirmed after the initial assessment, before any work starts. It is never included in the state fee.
Third-party costs
Translation, notarisation, apostille, valuation or bank charges, where they apply, are listed separately.
State fee for IE registration: 60 GEL — standard (the IE is registered the next day) or 110 GEL — express (on the day you apply).
Packages: Minimum — 200 GEL, Standard — 250 GEL, Turnkey Business — 550 GEL (+ state fee). The legal address is provided permanently. Translation and notarisation are only needed for registration under a power of attorney.
What it is
An individual entrepreneur (IE) is a private person registered to carry on business in Georgia. We help prepare and file the registration documents, provide a permanent legal address, set up your account on the Revenue Service portal and, if your activity qualifies, apply for small-business status.
In Georgia, an individual entrepreneur is not a separate legal entity. The person registers as an entrepreneur with the National Agency of Public Registry (NAPR) and remains personally responsible for the business. The registration needs a legal address in Georgia — under the Law on Entrepreneurs, the legal address must be the entrepreneur's actual address in Georgia.
Registration and taxation are two separate steps. After registration, an IE is taxed under the general rules until it is granted a special status such as small-business status. That status is granted by the Revenue Service on application, and only for activities that are not excluded by Government Resolution No. 415.
Registering as an IE does not by itself give you the right to stay, live or work in Georgia. Since 1 March 2026, foreign nationals without a permanent residence permit who work or run a business in Georgia generally need a separate right to work under the Law on Labour Migration.
Who this is for
- Freelancers and self-employed professionals who want to invoice clients through a Georgian registration.
- Foreign nationals who want to check in advance whether an IE suits their activity.
- Existing IEs that need small-business status, Revenue Service portal access or help with reporting.
Why open an IE in Georgia
An individual entrepreneurship in Georgia is the simplest way to earn income from clients legally. Registration takes one day, the tax with small-business status is just 1% of turnover up to 500,000 GEL a year, and reporting is one short return a month. That is why freelancers, IT specialists, designers, marketers and entrepreneurs from all over the world choose an IE.
How much it costs to open an IE
Prices start at 200 GEL: the Minimum package is 200 GEL, Standard 250 GEL and Turnkey Business 550 GEL. The state fee is paid separately and determines the speed: 60 GEL — standard registration, the IE is registered the next day; 110 GEL — express, the IE is registered on the day you apply. If you cannot come, we open the IE remotely — or an IE together with a bank account, turnkey, for $550.
How IE registration works
- Consultation: we discuss your activity and choose the activity code.
- We provide a permanent legal address.
- We file the application at the House of Justice — you come with your passport, we meet you with the documents ready.
- You receive a registry extract and access to your rs.ge tax account.
- We apply for small-business status.
IE taxes and reporting
Small-business status is granted by the Revenue Service on application. With it, the tax is 1% of turnover up to 500,000 GEL a year; above the limit — 3%. The return is filed monthly by the 15th, even if there was no income. If turnover exceeds 100,000 GEL over 12 months and there are taxable supplies in Georgia, VAT registration is required. You can hand the accounting over to us.
IE, work permit and residence permit
An IE by itself does not give the right to live in Georgia. But once turnover reaches 50,000 GEL over 12 months, you can apply for a residence permit via the IE. Since 1 March 2026 this also requires a work permit — we arrange it separately.
How we help
- An initial review of your planned activity and whether small-business status may be available.
- Preparing and filing the registration application.
- A permanent legal address — no yearly renewal and no extra charges.
- Accompaniment at the House of Justice on the day of registration.
- Setting up your account on the Revenue Service portal (rs.ge).
- Preparing and filing the small-business status application, if your activity qualifies.
- Remote registration through a representative with a notarised power of attorney, where your situation allows it.
How it works
- 1
Describe your activity
What you plan to do, for whom and from where. This determines whether an IE and small-business status suit you.
- 2
Check the documents
We confirm the list: usually a passport, a Georgian phone number and an email address; for remote registration, a power of attorney certified for use in Georgia.
- 3
Register with NAPR
The application is filed with the registering authority. NAPR's standard term for IE registration is one working day; a same-day option is available.
- 4
Tax account
After registration you receive access to the Revenue Service portal, where returns are filed.
- 5
Small-business status
If your activity qualifies, the application is filed with the Revenue Service, which issues a small-business certificate.
- 6
Ongoing obligations
A small-business status holder files a return and pays tax by the 15th of the following month and keeps a special book of records.
Details and documents
Documents
Typically required — we confirm the list for your case:
- A valid passport (foreign nationals register with the identity document used for notarial actions in Georgia).
- A legal address in Georgia and, where the property belongs to someone else, the documents the registering authority asks for.
- A Georgian mobile number and an email address for the tax portal and notifications.
- For remote registration: a power of attorney certified abroad and, where required, apostilled or legalised, with a notarised Georgian translation.
Requirements can change and depend on the case. We confirm the list before you travel or sign anything.
In person or remotely
In-person registration usually takes place at the House of Justice with our accompaniment.
Remote registration through a representative under a power of attorney is possible. Whether it suits you depends on your country of residence and on how the power of attorney can be certified there.
Important to know
- The 1% rate is not automatic. It applies only after the Revenue Service grants small-business status, and only to income from activities that are not excluded.
- Excluded activities include, among others: activities that need a licence or permit; currency exchange operations; medical, architectural, advocacy and notarial, audit and consulting activities (including tax consulting); gambling; provision of personnel; production of excise goods (Resolution No. 415, Annex 4).
- If gross income exceeds 500,000 GEL in a calendar year, the rate becomes 3% from the month in which the limit is exceeded until the end of the year. If the limit is exceeded in each of two calendar years, the status is revoked from the following year (Tax Code, Articles 89–90).
- VAT is a separate question: registration as a VAT payer is mandatory once taxable supplies exceed 100,000 GEL in any 12 consecutive months (Tax Code, Article 165).
- An IE registration is not a residence permit and not a right to work. Check the 2026 labour-migration rules before relying on an IE for your stay in Georgia.
What to prepare for a consultation
- A short description of your activity and main clients (Georgian or foreign).
- Your citizenship and current basis of stay in Georgia.
- Whether you plan to register in person or remotely.
- Your expected annual turnover (approximate range).
- Any existing Georgian registrations — tax number, bank account.
Official sources
- Business registration — fees and terms
National Agency of Public Registry · Last verified 17 October 2026
- Law of Georgia on Entrepreneurs (consolidated)
Legislative Herald of Georgia (matsne.gov.ge) · Version checked: Consolidated publication of 26.11.2025 · Last verified 17 October 2026
- Tax Code of Georgia (consolidated) — Articles 88–93, 165
Legislative Herald of Georgia (matsne.gov.ge) · Version checked: Consolidated publication of 30.09.2026 · Last verified 17 October 2026
- Government Resolution No. 415 of 29 December 2010 on Special Taxation Regimes — Annex 4 (Georgian)
Legislative Herald of Georgia (matsne.gov.ge) · Version checked: Consolidated publication of 24.01.2025 · Last verified 17 October 2026
- Law of Georgia on Labour Migration (consolidated)
Legislative Herald of Georgia (matsne.gov.ge) · Version checked: Consolidated publication of 25.06.2026 · Last verified 17 October 2026
- Revenue Service of Georgia — taxpayer portal
Revenue Service of Georgia · Last verified 17 October 2026
Questions
Can I open an IE in one day?
NAPR's standard term for IE registration is one working day; for a higher fee, same-day registration is possible. Small-business status is a separate application to the Revenue Service, so the whole process can take longer.
Will I automatically pay 1%?
No. The 1% rate applies only after small-business status is granted, and only if your activity is not on the excluded list. Without the status, the general tax rules apply.
Does an IE give me a residence permit?
No. An IE is a business registration. Residence permits have their own grounds and conditions, and since 1 March 2026 most self-employed foreigners also need a right to work.
What are an IE's monthly obligations?
A small-business status holder files a return and pays tax by the 15th of the month after the reporting month and keeps a special book of records. Our accounting service can take this on.
This page gives general information, not legal advice. Rules depend on your situation and can change. We confirm the current requirements for your case before you act.
Related
- Remote IE and bank accountAn IE and a bank account in Georgia without travelling: $550 — state fee, translation, notary, a permanent legal address and a SIM card are all included.
- Work permitWe obtain permission to carry out labour activities for IEs, directors and foreign employees: documents, online application, interview preparation.
- Accounting & taxMonthly tax returns, tax calculations, Revenue Service portal checks and official extracts for individual entrepreneurs.
Tell us your
A short message is enough. We explain which procedure applies and what to prepare.
