What is it?
An Individual Entrepreneur (IE) is the simplest legal form of doing business in Georgia. You register as a private person conducting economic activity — there's no separate company, no share capital and no complex accounting.
It gives you a tax ID and the ability to invoice clients legally, both inside Georgia and internationally. Most freelancers combine it with Small Business Status, which lowers the tax on turnover to just 1% (up to the annual threshold).
Is it right for me?
A great fit if you…
- Work solo as a freelancer or consultant
- Provide services rather than sell physical goods at scale
- Want low tax and minimal admin
- Need to invoice international clients
- Plan to register remotely
Consider an LLC instead if you…
- Have co-founders or investors
- Want liability separated from personal assets
- Expect turnover above the Small Business threshold
- Are raising capital or hiring a large team
How do I register?
You can register in person at the Public Service Hall in Georgia, or fully remotely through a notarised power of attorney. Here's the typical path:
Prepare your documents
Valid passport and a Georgian address for registration. For remote registration, a power of attorney.
Submit the application
File the IE registration at the Public Service Hall — in person or via your representative.
Receive your registration
Get your tax ID and extract from the registry, usually within 1 business day.
Apply for Small Business Status
Register with the Revenue Service and request the 1% status to optimise your tax.
Open a bank account
Set up a business account to receive payments and manage monthly declarations.
Required documents
- Valid international passport
- Georgian registration address (residential or virtual)
- Completed IE application form
- Power of attorney (only for remote registration)
- Passport-sized photo (some cases)
Frequently asked questions
Yes. Georgia allows non-residents to register as Individual Entrepreneurs. You don't need Georgian citizenship or residency — a valid passport and a registration address are enough.
Yes. With a notarised and apostilled power of attorney, a representative can complete the entire registration on your behalf while you stay abroad.
The IE itself is usually registered within one business day. Adding Small Business Status and opening a bank account typically takes a few additional days.
Small Business Status lets qualifying IEs pay 1% on turnover instead of standard income tax, up to an annual threshold. You apply for it with the Revenue Service after registering your IE.