Georgia's Individual Entrepreneur with Small Business Status can be attractive for freelancers because qualifying income may be taxed at 1% within the relevant annual threshold.
Orient Cities does not treat “1%” as a slogan. We first check whether the person is genuinely self-employed, whether the activity is allowed, and whether another tax-residency country creates a risk.
If you are comparing IE with an LLC, read LLC or Individual Entrepreneur?. If your clients are outside Georgia, review VAT and foreign services.
Before choosing the route
Read the business, tax and banking FAQ, review our company and legal file services, and if you want to open a real file, send the details through the business file form.
Orient Cities note: This guide is written in the Orient Cities voice after reviewing official sources such as Revenue Service and Enterprise Georgia, with practical topic inspiration from ExpatHub's expat-focused business and tax materials. It is not final tax or legal advice; each file is confirmed by activity and documents, and sensitive tax cases are routed to a licensed specialist.