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Small Business Status
Georgia · Special Tax Regime · 2026
Last reviewed:
Flat Rate
1%
How it works
1% flat turnover tax on qualifying small businesses below GEL 500k annual revenue.
Who qualifies?
Annual turnover below GEL 500,000
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Georgia top rate | 20% |
| Small Business Status rate | 1% |
| Potential saving vs. standard (at $100k) | Up to 19% lower |
Calculate your take-home under Small Business Status
Enter your salary and select Georgia + the small-business regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.