Europe
Solo operators under USD ~180K turnover, Georgia
Small Business Status caps tax at 1% of turnover up to GEL 500K (roughly USD 180K). Issued by the Revenue Service for individual entrepreneurs. Wise banking works; crypto friendly local rails through TBC and Bank of Georgia.
1% turnoverGEL 500K capWise + crypto rails
Start setup {placement} 4 min · no card required
Corp tax
15%
Fastest setup
5 days
Tax treaties
56
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- No substance requirement
- Minimum capital: GEL 1
- Administrative language: Georgian
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 15%
- Effective rate ~0%
- Tax treaties 56
- VAT rate 18%
- Withholding on dividends 5%
Key treaty partners
UKGermanyFranceNetherlandsIsraelChina
Banking and payments
- Banking is straightforward
- Stripe not supported
- Wise supported
- Crypto banking available
Considerations
If you are a French or German tax resident not relocating
Georgia is not on the EU tax blacklist but France's CFC (article 209 B) and Germany's AStG treat low tax foreign companies harshly when the founder remains resident. Without a genuine move, the 0% rate is recaptured at home.
CFC trap FR/DE residentsAStG / article 209 B recapture