2026 brought a meaningful set of changes to Georgia’s special tax regimes, along with a new entry requirement that affects every visitor. None of it rewrites the headline rates — the 1% Small Business Status and the rest are intact — but several of the rules around those regimes have tightened, and the timing of when a status takes effect has shifted in a way that matters if you’re applying this year. This is a plain-language roundup of the 2026 changes only. For how each regime actually works in full, follow the deeper links rather than re-reading the mechanics here.

This article is general information, not tax or legal advice, and it summarises changes that took effect in 2026. Rules can be amended further. As of 2026, verify the current position with the Revenue Service (rs.ge) or a qualified Georgian adviser before acting on any of the below.

Special tax regimes: the February 2026 amendments

The most significant 2026 development is a package of amendments to the special tax regimes — Small Business Status (SBS) and Micro Business Status (MBS). The changes were adopted in early February 2026 and took effect about a month later (reported as 7 March 2026). They don’t touch the 1% rate itself; they change how and when the status is granted, kept and re-obtained. Verify exact dates and wording with the Revenue Service.

Small Business Status now effective from the date of request

Previously, Small Business Status became active on the first day of the month after you registered — meaning income earned in the gap was taxed at the standard rate. Under the 2026 rules, SBS becomes effective from the date the request is submitted to the Revenue Service, so the 1% rate applies from the application date rather than the following month. In practice this removes the awkward partial month and makes timing your application much cleaner.

Zero-turnover months must now be filed

Another change tightens monthly compliance for SBS holders. Where a zero-turnover month could previously be left unfiled and treated as a nil return, simply not filing a monthly SBS return no longer counts as filing a zero return — non-filing becomes an offence that can attract penalties. The practical takeaway: if you hold Small Business Status, file every month even when turnover is zero.

Stricter re-application after revocation

If your SBS is revoked, the route back is now narrower. Under the 2026 rules, a revoked holder can only re-obtain the status from the tax year following the year of revocation — same-calendar-year reinstatement is no longer permitted. That makes keeping the status in good standing more important than before.

Micro Business: the 15-day move-to-SBS rule

For Micro Business Status holders, there’s a clarified transition. If an event triggers the end of MBS — for example exceeding the GEL 30,000 turnover threshold or starting to employ staff — and you apply for Small Business Status within 15 calendar days, SBS is treated as effective from the MBS revocation date, with no taxable gap. Income earned before SBS activation stays under the Micro Business treatment. Miss the 15-day window, however, and the pre-SBS income can fall under the standard 20% income tax. The window is short, so the move needs to be prompt.

These are summaries — the thresholds, conditions and full mechanics of all three regimes (the 1% Small Business rate, the 0% Micro Business rate and the standard 20%) live on our dedicated guide. See the 1% / 0% / 20% regimes in full for the complete picture before you rely on any change above.

Mandatory tourist insurance from 1 January 2026

Outside the tax code but affecting everyone arriving in Georgia, a new rule under the Law on Tourism took effect on 1 January 2026: all tourists entering Georgia must hold valid health and accident insurance for the full duration of their stay. The requirement applies broadly to foreign visitors, including visa-exempt travellers, with limited exemptions (for example accredited diplomatic staff and their families).

The headline parameters being reported are coverage of at least 30,000 GEL, a policy that spans the entire stay including arrival and departure dates, and proof available in physical or electronic form in Georgian or English. The policy can come from a Georgian or a foreign insurer, and proof may be checked at flight check-in or on entry. If you travel to Georgia or have clients and family visiting, this is the one change most likely to affect you day to day. We cover it fully on our guide to the 2026 insurance rule — confirm the current coverage minimum and any exemptions there before you travel.

What did not change (and what to treat with caution)

It’s worth being clear about the limits of the 2026 changes, because a lot of online commentary blurs them. The February 2026 amendments we describe above were focused on the special regimes (SBS and MBS) and a technical clarification that Individual Entrepreneur registration is required to obtain Fixed Taxpayer Status. The reliable sources reviewed did not report VAT-rate, corporate-income-tax or withholding changes as part of that package. If you see claims of broad VAT or CIT changes for 2026, treat them as unverified until confirmed — we have deliberately not restated any here.

For anything VAT-related, the rules and rates are unchanged so far as we can verify, and our explainer covers them: see VAT in Georgia. As always, before you make a decision on the back of a 2026 change, confirm it directly with the Revenue Service (rs.ge) or a qualified Georgian tax adviser — amendments can follow quickly, and the details matter.

Read next

To go deeper on the regimes affected by these 2026 changes, read the 1% / 0% / 20% Small Business and Micro Business regimes in full. For the new entry rule, see our guide to the 2026 mandatory insurance requirement. And for the indirect-tax picture, our explainer on VAT in Georgia sets out how it works.