{"id":3797,"date":"2021-02-11T23:04:24","date_gmt":"2021-02-11T23:04:24","guid":{"rendered":"https:\/\/inc.ge\/?p=3797"},"modified":"2025-05-11T16:06:54","modified_gmt":"2025-05-11T12:06:54","slug":"small-business-entrepreneur","status":"publish","type":"post","link":"https:\/\/inc.ge\/ru\/2021\/02\/11\/small-business-entrepreneur\/","title":{"rendered":"Small Business Entrepreneur"},"content":{"rendered":"<div class=\"vc_row wpb_row vc_row-fluid krth-dhav-dotted\"><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>1. Introduction<\/h3>\n<p><span style=\"font-size: 16px;\">In order to attract foreign investment and boost economy chapter XII of the Tax Code of Georgia offers a special taxation regime for small business entrepreneurs, which imposes significant tax benefits. In general, according to Georgian lax legislation the income of a natural person is taxed at 20% (with some exceptions) of income tax, however, if Small Business Entrepreneur status is obtained, this rate can be reduced to 1-3%<\/span>.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>2. The terms and conditions of granting the Small Business Entrepreneur status<\/h3>\n<p><span style=\"font-size: 16px;\">The status of a small business is granted by the tax authority, in particular the Revenue Service of Georgia, and if the application is approved, it issues a small business certificate within a reasonable time after receiving the application.<\/span><br \/>\n<span style=\"font-size: 16px;\">The status of a small business is granted to a person from the first day of the month following the month of the application for the status of a small business to the tax authority and the person is considered to have the status from that date.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-69e7ac5e729af\">The Small Business Certificate is issued for life and is valid unless the small business status of the individual has been revoked.<\/blockquote><\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: 16px; color: #0000ff;\"><strong>To be granted the status of a small business, an individual must meet the following conditions:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69e7ac5e72a0f\"><li><i class=\"fa fa-check-square\"><\/i><h5>Registered as an individual entrepreneur (except for small exceptions)<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>Does not carry out the activities defined by the <a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/1164635?publication=0\">Resolution N415<\/a>  of the Government of Georgia, during which it is prohibited to grant the status of a small business<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>Income from activities during the calendar year does not exceed 500,000 GEL<\/h5><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"text-decoration: underline; font-size: 16px; color: #ff0000;\"><strong>List of prohibited activities, in case of which the entrepreneur cannot be granted the status of a small business:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69e7ac5e72b75\"><li><i class=\"fa fa-times\"><\/i><h5>Activities that require licensing or a permit other than a permit to transfer to the capital of Georgia by car - taxi (M1 category)<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Activities, the implementation of which requires a significant investment<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Foreign exchange transactions<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Medical services<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Architectural services<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Attorney or notary services<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Auditing, consulting (including tax consultants) services<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Gambling business<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Staffing<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Production of excisable goods<\/h5><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">In addition to the above-mentioned activities, the legislation also establishes a list of activities in the case of which the income of an individual entrepreneur with the status of a small business will be taxed at a general rate of 20% and not under a special tax regime. Consequently, a natural person with the status of a small business, in addition to prohibited activities, can carry out several activities under the general rule and special tax regime at the same time, including receiving a salary from employment. <\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: 16px;\"><strong>Types of income that are not taxed under the special tax regime:<\/strong><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69e7ac5e72ca9\"><li><i class=\"fa fa-minus-circle\"><\/i><h5>Leasing property \/ renting real estate<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Income from the loan<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Profits from the gambling business<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Gift<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Surplus income received from the sale of the following property<\/h5><p>1) Real estate 2) Vehicle 3) Securities<\/p><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Income received in the form of inherited property<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Dividend<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Interest<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Royalty<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Debt forgiveness<\/h5><\/li><li><i class=\"fa fa-minus-circle\"><\/i><h5>Sale of partner shares<\/h5><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>3. Taxation of Small Business Entrepreneur<\/h3>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-69e7ac5e72ea1\">In general, taxable income of small business is taxed at 1%. However, if the gross income from economic activities exceeds GEL 500,000, it is taxed at 3%. A person with the status of a small business is taxed at a rate of 3% from the beginning of the relevant month of fixing the excess of the GEL 500,000 income limit until the end of the calendar year.<\/blockquote><\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong><u>Example:<\/u> <\/strong>George has been granted the status of a small business and carries out economic activities, in particular, he owns a &#8220;mini market&#8221;, where he is engaged in food retail trade. The taxable income received from this activity on October 20, 2019 exceeded GEL 500,000.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong><u>Analysis:<\/u><\/strong> Taxable income from trade by small businesses in Georgia is subject to special regime taxation, even though its income exceeds GEL 500,000. From January 1, 2019 to September 30 of the same year, the taxable income from trade in Georgia will be taxed at the rate of 1% set for small businesses, and the income received from October 1 until the end of the calendar year &#8211; at the rate of 3%.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">Small business tax returns and tax payments are made on a monthly basis. The small business exemption applies only to income tax and it normally pays other taxes as required by law, including VAT and withholding tax.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">Salaries paid by small businesses up to GEL 6,000 during the calendar year are not taxable at the source of payment as a withholding tax if there is one of the following conditions: a) Person was registered as an individual entrepreneur and was granted the status of a small business during the same calendar year; b) Total income received by small business entrepreneur during the previous calendar year does not exceed GEL 50,000.<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-size: 16px;\">The following measures of current tax control may be applied to persons with small business status:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">Control procurement of goods \/ services<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Visual inspection<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Control over observance of rules for using cash registers<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Time study<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Taking inventory<\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline; font-size: 16px;\">Entrepreneurs with small business status are required to:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">Keep a special accounting journal, including in electronic form<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Use a cash register when receiving cash<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Use the consignment note when transporting and \/ or delivering goods<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Losses received during the tax year will not be carried forward to the following year unless a special tax regime is lifted<\/span><\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>4. Revocation of the status<\/h3>\n<p><span style=\"color: #000000; font-size: 16px;\">Small business status is revoked if:<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69e7ac5e72ffd\"><li><i class=\"fa fa-times\"><\/i><h5>A person carries out prohibited activities established by law<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>A person applied to the tax authority with this request before the end of the calendar year<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>Total income received from the economic activity of a person in excess of GEL 500,000 during each calendar year, according to 2 calendar years<\/h5><\/li><li><i class=\"fa fa-times\"><\/i><h5>A person has been fined at least 3 times during a calendar year for violating the rules of using the cash register<\/h5><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>5. Obtaining Small Business Entrepreneur status for foreign citizens<\/h3>\n<p><span style=\"font-size: 16px;\">A foreign citizen Individuals, who become the resident of Georgia can also obtain the status of a small business. A resident of Georgia during the entire current tax year is a natural person who is actually present on the territory of Georgia for 183 days or more during any continuous 12 calendar months ending in this tax year. Accordingly, foreign citizens can travel abroad, do their business and enjoy the status of a small business if they stay in Georgia for more than 183 days during a calendar year. Of course, we must also take into account the terms of the double taxation agreement and how much it protects us to enjoy the small business status tax benefits.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>6. Conclusion<\/h3>\n<p><span style=\"font-size: 16px;\">Small Business Status really offers a very significant tax break to individual entrepreneurs in terms of income tax. If an individual entrepreneur exports goods \/ services abroad and the income received by him is considered as income from a source in Georgia, he will not pay VAT, therefore his income can be taxed at only 1%.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">For more information or to get help with obtaining the Small Business Entrepreneur status <a href=\"https:\/\/inc.ge\/ru\/contact-us\/\">contact us.<\/a><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid krth-dhav-dotted\"><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"1. Introduction In order to attract foreign investment and boost economy chapter XII of the Tax Code of Georgia offers a special taxation regime for small business entrepreneurs, which imposes significant tax benefits. In general, according to Georgian lax legislation the income of a natural person is taxed at 20% (with some exceptions) of income[...]","protected":false},"author":1,"featured_media":3921,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5,71,8],"tags":[35,75,74,73,72],"class_list":["post-3797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investing-in-georgia","category-small-business-entrepreneur","category-special-tax-certificates-in-georgia","tag-incorporation-in-georgia","tag-small-business-status-in-georgia","tag-small-business-tax-certificate-in-georgia","tag-small-business-tax-status-in-georgia","tag-special-tax-regimes-in-georgia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Small Business Entrepreneur Status - Everything you need to know.<\/title>\n<meta name=\"description\" content=\"All the information and important details you need to know about Small Business Entrepreneur status in Georgia. 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