Case studies
The situations we see most
Anonymised, structural summaries of the entrepreneur profiles we assess.
Profiles
Six positions, six different answers
The same regime produces very different outcomes depending on activity, margin and where you are tax resident today. Open any profile for an illustrative savings breakdown.
Solo consultant, service income from a handful of clients
Usually the cleanest fit. Turnover is well inside the Small Business threshold and the activity is generally not on the excluded list, so the work is mostly about exiting the previous tax residence properly and evidencing where the work is performed.
Key issueHome-country residence tests and any remaining employment contract.
Agency owner with subcontractors
Turnover-based taxation cuts both ways: subcontractor costs are not deducted before the rate applies, so a high-revenue, thin-margin agency needs modelling before assuming the regime is favourable.
Key issueGross turnover against the threshold, and where subcontractors are located.
Software or SaaS business with an existing foreign company
Registering personally in Georgia does not switch off the foreign company. Permanent establishment, controlled-foreign-company style rules and where management sits all have to be reviewed before anything moves.
Key issueWhere directors are resident and where contracts are signed.
E-commerce and physical goods
The most frequently misjudged category. Goods, import treatment and VAT thresholds change the answer, and some activities fall outside Small Business Status entirely.
Key issueVAT registration threshold and activity classification.
Higher-revenue business above the threshold
Exceeding the threshold does not mean Georgia stops being relevant — it means a different status or structure is assessed instead of Small Business Status.
Key issueWhether a Georgian company or a mixed structure is the better fit.
Crypto trader and DeFi yield earner
Georgia's tax treatment of personal cryptocurrency disposals is favourable — but the banking and exchange reality needs planning. Where the activity is personal trading rather than a registered business, the modelling centres on residency, source of funds and how fiat is moved.
Key issueWhether the activity is personal trading or a registered business, and banking access.
US citizen entrepreneur
US filing obligations on worldwide income continue regardless of where you live, so Georgia is assessed alongside US-qualified input rather than as a replacement for it.
Key issueUS reporting, foreign-entity filings and treaty position.
Could Georgia work for your business?
Answer a short set of questions and receive a preliminary assessment of your position, an illustrative tax comparison and the setup steps that would apply to you.
Preliminary assessment only. Final eligibility is subject to professional review.