💼Work and self-employment

1% tax on turnover

A special regime for sole traders instead of the standard 20% income tax.

Rate:

1% of turnover

Ceiling:

up to 500,000 ₾ a year

The micro-business and fixed-rate regimes were closed by the reform — only the 1% remains.

Registering as a sole trader

Done at the House of Justice in one working day. You need a passport and an address in Georgia. Citizenship and a residence permit are not required.

Turnaround:

one working day

The status is applied for separately

First you register as a sole trader, then you apply to the tax office for small business status. Without the second step you pay the ordinary rate.

You work for foreign clients

The client is a non-resident and their activity is not connected with Georgia. Then you need neither a work permit nor a residence permit, even if you live here permanently. That is the July amendment, and it settled freelancers' biggest fear.

Work permit:

not required

Residence permit:

not required

You work for Georgian clients from abroad

Your business is registered in Georgia and your clients are local, but you live in another country.

Work permit:

required

Residence permit:

not required

You work in the Georgian market and live here

A café, a salon, services for local clients — the activity happens on Georgian soil and serves the Georgian economy.

Work permit:

required

Residence permit:

required

Where to apply

Online, through the Employment Promotion Agency portal. You need your registration document, proof of your activity types (a registry extract or the small business certificate), a turnover statement — or a business plan if you have no turnover yet — and a short CV.

Timing and fee

You choose: faster processing or a cheaper fee.

10 working days:

400 ₾

30 calendar days:

200 ₾

The interview is compulsory

During the review period you are called to a short interview in Georgian or English; you may bring an interpreter. They ask about your clients, your expected turnover and your line of work. Bring your passport or residence card.

⚠️ The invitation arrives by email **only hours in advance**: a message in the evening, an interview in the morning. Miss it and it counts as a refusal — they do not reschedule, and you start the whole application again. Check your spam folder too.

One permit, one activity

If you are a photographer and also run a café, that is two permits. The fine comes when an inspector visits the café and the permit turns out to be for photography.

The activity codes on the portal must **match** those on your small business certificate. A mismatch is the most common reason for refusal.

Validity and renewal

The permit runs for a year, or three for IT specialists. Renew no later than 30 days before it expires.

Standard:

1 year

IT:

3 years

The usual rule

A work residence permit is granted if you can show turnover of 50,000 ₾ over the last 12 months. The Public Service Development Agency reviews it within 30 days.

A new business: no turnover needed

If you apply within three months of registering, you do not have to prove turnover. The first permit runs six months, and in that time you need to earn the same 50,000 ₾ and move to a one-year permit.

First permit:

6 months

What to achieve in that time:

50,000 ₾ of turnover

This amendment is what made starting from scratch possible again: a permit used to require turnover, but earning turnover without a permit was a breach — a closed loop.

Renewal is now annual

A business-based residence permit lasts exactly as long as the work permit, so a year at most. The old practice of extending straight away for three to ten years is gone.

Fines rise with each offence

Checks are run by the labour inspectorate (work papers) and the migration police (legal stay). Penalties have applied since 1 May 2026.

First offence:

2 000 ₾

Second:

4 000 ₾

Third:

12 000 ₾

The client is fined too

Whoever hired a sole trader without the right papers is called the service organiser in law and pays the same fine. That is why larger companies now ask to see the permit up front and check which activity it covers.

It can end in deportation

If a residence permit is required and you do not have one, the interior ministry may start deportation proceedings, decided by a court. An entry ban of several years follows.

As of mid-July 2026 lawyers said they had not yet seen a fine in practice. That is not a guarantee, only where things stood then.

The micro-business regime

Turnover up to 30,000 ₾ a year tax-free is no longer an option, and neither are the fixed rates for trades such as car repair or massage.

Three jobs are for citizens only

Foreigners may not work as couriers, taxi drivers or tour guides. The one exception is mountain guides, under a small quota.

Worth knowing if you were counting on driving or tourism for extra income.

Why you need one

You need one to stay beyond the visa-free period, to work, to run a business, to study or to live with family. Without one, people live on the 365 visa-free days rule and reset it with a visa run.

Grounds

Work, study, business, family reunification, property. An investment permit comes with property worth $300,000 or more and is issued for five years at once.

Duration

The first permit usually runs six months to a year. A renewal brings two years, then three more. Temporary residence tops out at six years in total.

After that

After five years of residence you can apply for permanent residence, and five years after that for citizenship.

House of Justice

A single window for business registration, certificates, extracts and notarial acts. Fast and without an appointment, though there are queues in season.

Notary and translations

Notarised translations are done at the House of Justice and by private agencies, usually in a day or two. Documents going abroad may need an apostille, also issued at the House of Justice.

Interior Ministry Service Agency

Driving licences, vehicle registration and document questions.

Address:

7a Sulkhan-Saba Orbeliani St

Hours:

Mon–Thu 09:30–16:30, Fri 11:00–16:30, Sat 10:00–15:00, Sun closed

Revenue Service

Tax returns, small business status and your online account.

Address:

5a Pirosmani St

Hours:

Mon–Fri 09:00–18:00, Sat–Sun closed