Georgia Tax for Consultants

Independent consultants are the profile Georgia's Small Business Status fits most cleanly: high margin, few costs, service income, and work that genuinely travels with the person performing it.

Why the fit is usually good

A turnover-based tax is favourable when costs are low. A consultant billing 150,000 GEL with minimal expenses keeps nearly all the benefit of a 1% rate, whereas a business with heavy pass-through costs would not.

Where consultants get caught

The common issues are not about the Georgian side at all: an unresolved employment relationship with a former employer, a single dominant client in the country you left, or physical presence that never really changed.

• One client who behaves like an employer can look like employment.
• Frequent long stays with a client abroad can create presence there.
• Regulated or licensed advisory work may fall outside the regime.
• Contracts should reflect where the work is actually performed.

Invoicing and records

Invoice from your Georgian registration, receive payment into your Georgian account where practical, and keep records that reconcile. Consistency between contracts, invoices and banking is what makes the position defensible.

Scaling past solo

Once you start subcontracting significantly, the turnover-based maths shifts and the structure should be reviewed again. What is optimal at 100,000 GEL of fees is not automatically optimal at 600,000.

Frequently asked

Can I invoice my former employer as a consultant?

It is possible, but a single former-employer client attracts scrutiny in most countries. The relationship needs to be genuinely a business one, in substance as well as contract.

Do I need a Georgian client to qualify?

No. Foreign clients are normal. What matters is your registration, your activity and your tax residency position.