ضريبة 1% في جورجيا: شهيرة وحقيقية ومليئة بالتفاصيل الدقيقة

Free to embed, with the attribution link the frame already carries. We keep the parameters current, so the numbers on your page do not go stale the way a hardcoded table does. There are no partner links inside an embed.

The frame sizes itself if you add the resize listener; without it the height above is a sensible fallback.

Small Business Status taxes turnover, not profit: 1% up to ₾500,000 per year and 3% on the portion above it. One year over the threshold keeps the status; two consecutive years revoke it from 1 January of the third year. Advisory activities of any kind, licensed work and employment disguised as contracting are excluded. Since the March 2026 amendment the status is effective from the application date. VAT registration is a separate duty past ₾100,000 of turnover in any rolling twelve months.

• Flat 20% PIT; small business 1%/3% regime · PwC Worldwide Tax Summaries, Georgia (reviewed Jan 2026)
• Funded pension 2+2+2, coverage and no-cap rules · Law of Georgia on Funded Pension
• Pension-before-tax ordering (0.784 net coefficient) · Georgian payroll practice, confirmed against accounting software documentation and worked payroll calculators
• Small Business Status mechanics and prohibited activities · Government Decree No. 415; Revenue Service guidance
• Small Business Status effective from the application date · Special tax regime amendments in force 7 Mar 2026
• GEL/USD official rate · National Bank of Georgia