Georgia

Tax System Overview

Georgia (the country, not the US state) has rapidly emerged as a favorite destination for digital nomads and location-independent entrepreneurs due to its incredibly simple, low-tax regime and ease of doing business.

Corporate Taxation (The Estonian Model)

Georgia utilizes the "Estonian model" of corporate taxation. The corporate tax rate is 15%, but it is only payable when profits are distributed as dividends. If you reinvest the profits into the business, the corporate tax rate is 0%.

The Individual Micro Business Regime

This is the primary draw for freelancers and solo-entrepreneurs. If you register as an Individual Entrepreneur with "Small Business Status" (revenue under 500,000 GEL, approx. $185,000 USD), you pay a flat 1% tax on gross turnover.

This is a final tax, making it one of the most efficient setups in the world for high-margin service providers. Note that certain activities (like consulting or legal services) are excluded from this 1% regime.