1% small-business status · 20% standard · 18% VAT
Georgia Tax Calculator 2026 — 1% and 20% for the Self-Employed
Enter your monthly turnover — see tax per month and year, what remains, and when VAT registration becomes mandatory.
Calculate
- Tax per month
- ₾30
- You keep per month
- ₾2.970
- Tax per year
- ₾360
- Turnover per year
- ₾36.000
The 1% small-business rate applies to turnover up to ₾500,000 a year; above that — 20%. Some activities do not qualify for the status.
Frequently asked questions
What is small-business status?
An individual entrepreneur registers with the Revenue Service for small-business status and pays 1% on turnover instead of 20% — with annual turnover up to ₾500,000. Some activities do not qualify (e.g. medical, legal, consulting) — the list is in the Tax Code.
When is VAT mandatory?
Registration becomes mandatory when economic turnover reaches ₾100,000 in a calendar year. The VAT rate is 18%. Below the threshold registration is voluntary.
What is the tax on rental income?
An individual pays 5% on residential rental income under the registered residential-rental regime (instead of the standard 20%). The income is declared annually.
How does this differ from salary tax?
An employee has 20% income tax and 2% pension withheld by the employer. A self-employed person pays 1% or 20% on turnover, with voluntary pension. The salary calculator is separate.
Income from property?
Check rental yield and the salary calculator.