Most disappointment around Georgia's 1% regime comes from assuming eligibility rather than checking it. Here is how eligibility is actually assessed, and the four questions that decide most cases.
1. What do you actually do?
Activity is the first filter. Small Business Status is not available for every type of business, and some activities are excluded outright. The description of your work in your registration is not cosmetic — it is the basis on which your status is assessed.
Where an activity sits close to a restricted category, the right approach is to review the substance of the work, the contracts behind it and how it is invoiced, before anything is filed.
2. How much do you turn over?
Small Business Status carries an annual turnover threshold. If you are already well above it, the regime is unlikely to be the right answer and a different Georgian structure should be considered instead.
If you are close to it, the planning question is what happens in the year you cross it, and whether that is a manageable event or a structural problem.
3. Where are you tax resident today?
Eligibility in Georgia and exposure elsewhere are two different tests. Someone who qualifies perfectly in Georgia but remains tax resident in a high-tax country may see little benefit and take on real risk.
This is why we assess the home-country position at the same time as the Georgian one, and why we will tell people when the numbers do not justify the move.
4. Are you willing to do it properly?
The regime rewards people who register correctly, invoice consistently, file on time and keep records. It punishes improvisation. Ongoing accounting is not an optional extra bolted onto the 1% — it is what keeps the status intact.
What a real assessment looks like
We look at your activity and how it is contracted, your current and projected turnover, your current tax residence and the countries you have ties to, your realistic day counts, and what you want your life to look like in two years. Then we say yes, no, or not yet.
Frequently asked
Can I check eligibility myself?
Our assessment gives you a preliminary indication based on the information you provide. It is not a determination — final eligibility is subject to professional review of your actual circumstances.
What if I am not eligible?
We will say so, and where relevant explain the alternatives, including Georgian structures outside the Small Business regime.
This website provides general information and illustrative modelling only. It is not tax, legal or financial advice. Tax treatment depends on individual circumstances, business activity, tax residence, income source, foreign tax rules, citizenship and existing corporate structures. Specialist advice is provided or reviewed by appropriate professionals.