Most people who ask about Kutaisi assume it must be a different or harder process. It is not. Georgian business registration is national, so the rules, the tax regime and the paperwork are the same wherever in the country you register.

What is the same as Tbilisi

Essentially everything that matters:

• The legal form — an Individual Entrepreneur is a national registration, not a municipal one.
• Small Business Status and the 1% rate — same eligibility, same 500,000 GEL ceiling.
• The VAT position — invoicing foreign companies is outside Georgian VAT and excluded from the 100,000 GEL threshold, wherever you registered.
• Banking — the major Georgian banks operate nationally.

What actually differs

The differences are practical rather than legal. Kutaisi is a much smaller city than Tbilisi, so there are fewer accountants, lawyers and registration agents who routinely deal with foreign clients. That is the real reason people find it harder — not the rules, but the thinner supply of professionals used to these cases.

On the other side, people choose Kutaisi for good reasons: lower rents and living costs than the capital, a quieter pace, and an international airport that is well connected to budget European routes — convenient if you fly in and out regularly.

How we handle it

To be straightforward with you: we do not have an office in Kutaisi. We are based elsewhere in Georgia and handle Kutaisi registrations remotely — which, for this kind of work, makes very little practical difference. Registration, Small Business Status and the supporting paperwork do not require us to be physically in your city, and where a step calls for someone to attend in person, that can be arranged through a power of attorney.

If you are weighing up where to base yourself, it is worth deciding on the basis of where you want to live rather than where registration is easiest — because on the registration side, the answer is the same either way.

Frequently Asked Questions

Can I register an IE in Kutaisi rather than Tbilisi?

Yes. Business registration in Georgia is national, so an IE registered in Kutaisi has exactly the same legal status, tax treatment and obligations as one registered in the capital.

Is the 1% tax different outside Tbilisi?

No. Small Business Status and the 1% turnover rate are national, with the same 500,000 GEL annual ceiling regardless of where you registered.

Do you have an office in Kutaisi?

No — we handle Kutaisi registrations remotely. For this type of work that rarely matters, and anything requiring in-person attendance can be arranged through a power of attorney.