Tax Registration in Georgia
Tax onboarding with the Revenue Service. A taxpayer identification number is assigned by NAPR at registration, so what remains is VAT registration and the optional preferential regimes. VAT registration is mandatory once VAT-able turnover exceeds 100,000 GEL in any continuous 12-month period — the application is reported to be due within two business days of crossing it — and voluntary registration is possible below that; the standard VAT rate is 18%. Corporate income tax runs on the Estonian distributed-profit model: 0% on retained or reinvested profit and 15% only on distributions and deemed distributions (20% for banks, MFIs and loan providers). An individual entrepreneur can instead apply for Small Business Status and pay 1% of turnover up to 500,000 GEL (3% above), or Micro Business Status (exempt) under 30,000 GEL turnover with no employees. Virtual Zone Person (0% within scope) and International Company (5% CIT) statuses are also granted by application.
2–10 business days
GEL
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
NAPR register extract and the taxpayer identification number
Business activity, expected turnover and whether the 100,000 GEL VAT threshold is or will be crossed
Revenue Service personal cabinet (rs.ge) access for the entity and its authorised signatory
Supporting evidence for any preferential-regime application — Small Business, Micro Business, Virtual Zone Person or International Company status
Eligibility and the exact benefit of Virtual Zone Person and International Company status are flagged unverified in research — confirm the granting authority and conditions against the Tax Code and the relevant government decree, not advisory sites.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| VAT registration / tax-regime application feeThe VAT rate of 18% and the 100,000 GEL rolling-12-month registration threshold are confirmed in the matsne Tax Code; the two-business-day application window is from secondary sources. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Revenue Service Cabinet
The entity's rs.ge personal cabinet is activated and authorised signatories are set up.
VAT Position Assessed
Turnover is tested against the 100,000 GEL continuous-12-month threshold; mandatory or voluntary VAT registration is filed where applicable.
Regime Elections
Any application for Small Business Status (1% turnover), Micro Business Status, Virtual Zone Person or International Company status is filed with the Revenue Service.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Revenue Service of Georgia (rs.ge) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.