
Small-Business Status in Georgia (1% Tax Regime)
What is Georgia’s Small-Business Status, and why is it so attractive? Georgia offers one of the most attractive tax regimes in Europe through its Small-Business

What is Georgia’s Small-Business Status, and why is it so attractive? Georgia offers one of the most attractive tax regimes in Europe through its Small-Business

Georgia’s strategic position at the crossroads of Europe and Asia and its liberalized business environment makes it an increasingly attractive market for investment in the

Georgia has positioned itself as a competitive and innovation-friendly jurisdiction for IT companies seeking tax-efficient operational frameworks. As part of its broader economic strategy, the

Georgia’s tax legislation places significant importance on determining an individual’s tax residency status. In Georgia, residency rules apply regardless of whether the individual is a

In 2021, the Value Added Tax (VAT) chapter of the Georgian Tax Code underwent comprehensive changes. This reform was driven by Georgia’s obligations under the

The growth of crypto mining has made Georgia an attractive jurisdiction for individuals and businesses engaged in digital asset activities. The Georgian Tax Code, together

In 2017, Georgia introduced a fundamental reform of its corporate taxation system, departing from the traditional model of taxing annual net profits and adopting what

Georgia offers one of the most competitive tax regimes for individual entrepreneurs through its Small Business Status (SBS). The regime is designed to support small

The success of a limited liability company strongly depends on cooperation and mutual trust among its shareholders. However, a shareholder may sometimes fail to fulfil

The effective administration of civil justice requires a clear understanding of the procedural rights of parties and the mechanisms through which these rights are exercised.

Effective 9 July 2026, the Government of Georgia introduced amendments to the country’s labour migration framework through updated Resolution №321 (the Resolution), building upon the

The Parliament of Georgia has approved, with a third hearing, a package of legislative amendments that will introduce a new regulatory framework for online gambling
