Freelancer in Georgia
With small business status an individual entrepreneur in Georgia pays 1% of gross income, up to GEL 500,000 a year, and files and pays every month by the 15th. On 22 Oct 2026 the official National Bank of Georgia rate was 1 USD = 2.5976 GEL.
National Bank of Georgia and Kraken. Reference only.
All ratesIn short
From the law and the tax authority, read on 22 Oct 2026.
- Rate
- 1% of gross income, no expenses deductedTax Code, Article 90
- Yearly limit
- GEL 500,000 of gross income in a calendar yearTax Code, Article 88
- Return and payment
- Every month by the 15th of the next month, also for a month with no incomeTax Code, Article 93
- Foreign currency
- Counted in lari at the official NBG rate of the day of the paymentTax Code, Article 73
- Activities that cannot use it
- Licensed activities, consulting including tax consulting, medicine, architecture, law, notary, audit, staffing and some othersResolution No. 415, Annex 4
Everything for Georgia
The guide, the calculators and the rates for this country.
What lands in GEL
From USD 1,000 a client pays, at the official National Bank of Georgia rate of 22 Oct 2026.
From 1,000.00 USD, Wise lands 2,559.43 GEL, the most of the routes that publish every fee.
PayPal lands 189.43 GEL less. Deel may land more, but it does not publish every fee.
1 USD = 2.5976 GEL, National Bank of Georgia, 22 Oct 2026. Rate history
| # | Route | Fees | You get |
|---|---|---|---|
| 1 | WiseUSD account details, then your local bank | 14.69 USD1.47% | 2,559.43 GEL |
| 2 | PayPalBusiness payment, then your local bank | 87.62 USD8.76% | 2,370.00 GEL |
| 3 | DeelContractor withdrawal to your local bank | 0.00 USD0% + unpublished | at most2,597.60 GEL |
| 4 | USDCUSDC on Base to your wallet, sold on Kraken | 16.00 USD1.6% + unpublished | at most2,556.04 GEL |
| 5 | PayoneerUSD receiving account, then your local bank | 21.88 USD2.19% or more | at most2,540.76 GEL |
| 6 | UpworkUSD wire to your bank | 150.00 USD15% + unpublished | at most2,207.96 GEL |
Questions
How much tax does a freelancer pay in Georgia?
With small business status an individual entrepreneur in Georgia pays 1% of gross income, up to GEL 500,000 a year, and files and pays every month by the 15th.
Which exchange rate counts for the 1% tax?
The official National Bank of Georgia rate on the day the payment arrives, not the rate your bank converted at. The rate pages here show it for every day of the last 90.
Do I file in a month with no income?
Yes. The small business return is monthly, by the 15th of the next month, also for a month with no income.
What is the cheapest way to get paid from a US client in Georgia?
From 1,000.00 USD, Wise lands 2,559.43 GEL, the most of the routes that publish every fee. PayPal lands 189.43 GEL less. Deel may land more, but it does not publish every fee. Fees as published on 22 Oct 2026, at the official National Bank of Georgia rate of that day.
What does Navorina do here?
Navorina keeps invoices, payments and the monthly total in your currency in one place. It does not file returns and never holds your money. We open by invitation, country by country.
Not tax, legal or financial advice. Rules change and your case may differ; check with the sources linked above or an accountant before you act. Terms
Other countries
Get paid from abroad, keep Georgia in order
Navorina turns quotes into invoices with a pay page, matches what arrived and keeps the month in your currency. We open by invitation.