“A stunning night view of Tbilisi – the heart of Georgia’s economic growth and business opportunities.
“How to pay taxes in Georgia – this simple guide explains business registration, the 1% tax system, digital declarations, and why Georgia is ideal for foreign investors.”
Understanding the Georgian tax system is one of the biggest advantages for entrepreneurs planning to relocate or start a business in Tbilisi. Georgia is internationally recognized for its low tax rates, transparent rules, and highly digital administration—making it a top destination for German and European investors.
Why Georgia’s Tax System Is So Attractive
Georgia operates on a “Pay as You Earn” and Corporate Tax Deferral model, meaning:
You only pay tax when you withdraw profit
Business-friendly rates as low as 1% for small businesses
No bureaucracy, no complexity, and no hidden costs
Digital declarations that take less than 5 minutes
How to Pay Taxes Step-by-Step
- Register your business (Individual Entrepreneur or LLC)
- Apply for the 1% or 3% small business tax (if eligible)
- Download the RS.ge mobile application
- Submit your monthly declaration (usually 0–3 clicks)
- Pay through bank transfer or online banking
Key Tax Benefits for Foreigners
0% tax on reinvested profit
No wealth tax, no inheritance tax
Only 1% income tax for qualifying entrepreneurs
