What is the small-business status?

A tax regime for individual entrepreneurs regulated in the Tax Code. Whether you qualify depends on factors such as activity and turnover – check the current law and have your case advised.

Can I run a Georgian company from Germany?

Legally possible does not mean tax-neutral. The place of management can trigger tax liability in your home country.

Do you mediate company formations?

No. We explain procedures and refer to official bodies.

Company and self-employment in Georgia

Last reviewed: 2026-09-25

In Georgia, self-employed people usually set up as an Individual Entrepreneur or as an LLC; which form fits depends on liability, activity, tax status and obligations in your home country.

Orientation, not individual legal, tax, residence, banking or investment advice. Check your specific case with qualified advisers in Georgia and your previous country of residence.

Company registration is handled by the National Agency of Public Registry. The legal basis is the Law on Entrepreneurs; tax regimes such as small-business status are governed by the Tax Code.

A Georgian registration does not automatically change your obligations in your previous country of residence.

Subtopics

Individual Entrepreneur vs. LLC

Liability, bookkeeping, profit distribution and external impact compared.

Registration

Application to the Public Registry, required documents, registered address and representation.

Small-business status

Special regime for individual entrepreneurs in the Tax Code – with conditions and exclusions to check individually.

Ongoing obligations

Declarations to the Revenue Service, record-keeping and deadlines.

Consider your home country

Permanent establishment, place of management and CFC rules in your home country to have checked.

Articles

In preparation

› Starting a company in Georgia: orientation and obligations
› Individual Entrepreneur or LLC? A sober comparison
› Small-business status: conditions and exclusions
› Company registration at the Public Registry: the process
› Georgian company, German residence: place-of-management risk

Glossary terms

Individual EntrepreneurLLC (Limited Liability Company)Small-business statusNAPR – National Agency of Public RegistryRevenue Service (RS)

Frequently asked questions

What is the small-business status?: A tax regime for individual entrepreneurs regulated in the Tax Code. Whether you qualify depends on factors such as activity and turnover – check the current law and have your case advised.
Can I run a Georgian company from Germany?: Legally possible does not mean tax-neutral. The place of management can trigger tax liability in your home country.
Do you mediate company formations?: No. We explain procedures and refer to official bodies.

Sources

Law of Georgia on Entrepreneurs (Matsne)https://matsne.gov.ge/en/document/view/5230186
Tax Code of Georgia (Legislative Herald – Matsne)The currently consolidated version is authoritative.https://matsne.gov.ge/en/document/view/1043717
National Agency of Public Registry (company and land register)https://napr.gov.ge/
Georgia Revenue Service (tax authority)https://www.rs.ge/home-en

Editorial & updates

Responsibility: Vladi Morai, Livo Property. External expert review planned, not yet completed.
Review status: Sources checked; review by a lawyer or tax adviser not yet completed.
First published: 2026-09-25
Last reviewed: 2026-09-25

Update log

2026-09-25Hub created, sources linked, FAQ edited.

A specific question about property in Georgia?

We advise on property purchases and project checks in Tbilisi and Batumi. Company formation and tax questions we refer to licensed professionals.

Back to guide