Useful Information

When a foreign company decides to operate in Georgia, the first structural question is not how to register but what to register. Georgian law gives a foreign business three distinct ways to establish a presence: a subsidiary, a branch, or a representative (liaison) office. They look similar on the surface, but they sit in completely […]

The 500k moment — what triggers the decision For most Georgian Individual Entrepreneurs with Small Business Status, the tax story is simple and very generous: 1% on turnover up to 500,000 GEL per calendar year. That single number is what makes the IE structure so popular for freelancers, consultants, and IT exporters. But the 1%

If you are a freelancer, consultant, or solo founder moving to Georgia, you will quickly run into three numbers: 1%, 0%, and 20%. They are not tiers of one tax and they are not options for a company. They are three regimes for taxing the personal income of an individual — most often an Individual

Three regimes at a glance Georgia is known for a low, simple tax system, and on top of the standard rules it runs three special regimes that can take your effective corporate tax to a fraction of the norm — or to zero. They are not interchangeable. Each was designed for a specific kind of

Georgia offers some of the most attractive tax regimes in the region, but the difference between a structure that works and one that unravels comes down to a single principle: legal tax optimisation in Georgia is about using the reliefs the law actually grants — never about hiding income or pretending an activity is something

This article explains how the Georgia Estonian model tax works, what counts as a taxable distribution, how the 5% dividend layer fits in, and who benefits most from the system. The Estonian model in one sentence Here it is, distilled: tax is charged on distribution, not on earning. Under the traditional corporate income tax systems

We’ll keep it practical and avoid the myths. The certificate is issued by the Revenue Service of Georgia, it has to be requested for a specific year, and the path you take depends on whether you physically spend time in the country or qualify through high-net-worth status. What the certificate is and who needs it

This guide explains what a treaty actually does, how large Georgia’s treaty network is, the two main methods used to relieve double taxation, how dual-residency tie-breaker rules work, and the single document you almost always need to claim treaty benefits: the tax-residency certificate. What a double-tax treaty does A double-tax treaty (also called a Double

What “territorial taxation” actually means A territorial tax system taxes income based on where it is sourced, not on the worldwide income of the taxpayer. In Georgia, the general rule is straightforward to state: Georgian tax residents are generally taxed on their Georgian-source income, and foreign-source income is generally exempt. Non-residents, by contrast, are taxed

This article explains what “tax haven” actually means, what Georgia’s real tax rates are, how its territorial system works, and why its membership in global transparency frameworks makes it the opposite of a secrecy jurisdiction. What “tax haven” actually means (and doesn’t) “Tax haven” is a loose, often emotionally loaded term. In practice people use