Georgia 1% tax calculator
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 GEL 8,000 of income in a month you pay GEL 80 at 1%, and keep GEL 7,920.
Of gross income with small business status, up to GEL 500,000 a year.
Your 1% tax
Estimate- Tax per month
- GEL 80
- Tax per year
- GEL 960
- You keep per month
- GEL 7,920
- Of the yearly limit
- 19%
- Return and payment
- By the 15th of the next month
Uses the rate on all the income you enter, in lari. It leaves out income taxed outside the regime (rent, interest, royalties), salary tax for staff and pension contributions.
Worked example
On GEL 10,000 of income in a month you pay GEL 100 at 1%, and keep GEL 9,900.
On GEL 120,000 of income a year you pay GEL 1,200 at 1%, and keep GEL 118,800.
Over the limit: at GEL 50,000 a month the year reaches GEL 500,000 after ten months, so November is the month you cross it. January to October is taxed at 1% (GEL 5,000) and November and December at 3% (GEL 3,000): GEL 8,000 for the year.
The rules we use
- 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
- Over the limit
- 3% on income from the start of the month you cross it to the end of that yearTax Code, Article 90(2)
- Losing the status
- Cross the limit in two calendar years and it ends on 1 January afterTax Code, Article 89
- 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
- Pension
- Optional for an entrepreneur. Once you join, you pay 4% of income when you fileLaw on Funded Pensions
What the calculator assumes
All the income you enter is gross income of the regime, in lari. Rent, interest, dividends, royalties and the sale of property are taxed outside the 1% and do not count toward the limit, so leave them out.
Paid in dollars or euros? Pick the currency and the calculator converts at today's National Bank of Georgia rate. For your return, use the official rate of the day each payment arrived.
What the law leaves open
The list of excluded activities bans consulting but does not define it, and it does not mention software. Many developers and designers use the status, but how your work is described matters. Ask the Revenue Service if your work sits near consulting or staffing.
Since March 2026 the status starts on the day you apply, and you file every month even with no income.
Questions
How much tax do I pay on USD 3,000 a month in Georgia?
Convert it to lari at the official rate of the day you were paid and take 1%. At 2.60 lari to the dollar that is GEL 7,800 of income and GEL 78 of tax for the month.
What happens if I earn more than GEL 500,000?
From the start of the month you cross the limit to the end of that year, income is taxed at 3%. The months before stay at 1%. Cross it in two calendar years and the status ends on 1 January.
Do I file in a month with no income?
Yes. Since the 2026 change to the Revenue Service instruction, the monthly return is due even with no income, by the 15th of the next month.
Can I hire people with small business status?
Yes. Salaries are taxed separately: you withhold 20% income tax from each salary. Micro business status does not allow employees.
Do I have to pay pension contributions?
Not as an individual entrepreneur. Joining the funded pension scheme is optional; once you join, you pay 4% of your income when you file.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
More guides
Navorina Taxes keeps these dates for you
Navorina adds up each month from your invoices in lari at the official rate and reminds you before the 15th. We open by invitation.