2026 Georgian IE Rules — status

Georgian Tax Code; RS operational practice; Art. 3(2) deadline rolling

In force since the regime began · checked 22 Jul 2026

Tax Code general time-limit rule (Art. 4(7)); RS.ge small-business guidance

In force since the regime began · checked 8 Jul 2026

December 2024 amendment to Minister of Finance Order No. 999 (Matsne 1168081)

In force from 2024-12-01 · checked 8 Jul 2026

Tax Code (Matsne 1634796) FX-conversion provision; NBG Board resolution on official rates (Matsne 1391853): rates enter into force the calendar day after determination

In force since the regime began · checked 8 Jul 2026

NBG Board resolution on official rates (Matsne 1391853); empirical maximum-gap analysis of the Georgian public-holiday calendar

In force since the regime began · checked 8 Jul 2026

TCG Art. 104

In force since the regime began

Law №1509 (15 April 2026) amending Law on Labour Migration

In force since the regime began · checked 22 Jul 2026

Derived decision table from Res. №70 + Law №1509 (verified inputs 2026-07-22)

In force since the regime began · checked 22 Jul 2026

Law on Labour Migration — inactive IE carve-out

In force since the regime began

Law №1509 (15 April 2026)

In force from 2026-04-15

Law on Labour Migration — penalty for self-employed activity without permit, first occurrence

In force since the regime began

Law on Labour Migration — penalty for self-employed activity without permit, repeat occurrence

In force since the regime began

Permit service fee ceiling

In force since the regime began

Registry of Economic Activities transition deadline

In force from 2027-01-01

Government Resolution №70 (20/02/2026), as amended by №85 and №109

In force from 2026-03-01 · checked 22 Jul 2026

Government Resolution No. 70 (20 Feb 2026) — self-employed enforcement date

In force from 2026-05-01

Government Resolution No. 70 (20 Feb 2026), implementing June 2025 amendments to the Law on Labour Migration

In force from 2026-03-01

Georgian Tax Code, Micro Business regime; Resolution №415 Annex №2

In force since the regime began · checked 22 Jul 2026

Residence permit account balance requirement — conflicting sources

In force since the regime began

Residence permit application window following permit issue

In force since the regime began

Product configuration — not a legal source

In force since the regime began

Disputed — see both readings in value_json

In force since the regime began

Reduced turnover threshold for education and medical activity

In force since the regime began

RS.ge declaration procedure

In force since the regime began

Order №999; the monthly SBS declaration form, lines 15, 17, 18-24, 26

In force since the regime began · checked 23 Aug 2026

TCG Arts. 269(6), 275; the corrected-declaration procedure

In force since the regime began

Georgian Tax Code Art. 89–90; Order №999 (as amended 05/02/2026, in force 07/03/2026)

In force since the regime began · checked 22 Aug 2026

TCG Art. 154 (tax agents); TCG Art. 104 (source rule); Revenue Service employment-vs-service questionnaire

In force since the regime began · checked 23 Aug 2026

Georgian Tax Code Art. 90; Order №999; Order №390 (2024 amendment)

In force since the regime began · checked 22 Aug 2026

Resolution №415 of 29.12.2010, Annex №4 and Annex №5

In force since the regime began · checked 22 Jul 2026

Decree/Resolution №415 Annex №5; TCG Arts. 81(2), 81(3), 81(5), 82(1) ვ.ა/ვ.გ, 130; Order №279; MoF Public Decision №143 of 14/05/2026

In force since the regime began

Georgian Tax Code / RS — SBS monthly declaration procedure

In force since the regime began · checked 22 Jul 2026

Decree/Resolution №415 Annex №4; TCG Art. 89

In force since the regime began

Georgian Tax Code Art. 90 (Small Business Status)

In force since the regime began · checked 22 Aug 2026

Order №999; TCG Arts. 4, 63, 65

In force since the regime began · checked 23 Aug 2026

Order №999 (as amended 05/02/2026, in force 07/03/2026)

In force from 2026-03-07 · checked 22 Aug 2026

Georgian Tax Code — income tax

In force since the regime began · checked 22 Jul 2026

Georgian Tax Code Art. 34

In force since the regime began · checked 22 Jul 2026

Georgian Tax Code — VAT place-of-supply

In force since the regime began · checked 22 Jul 2026

Georgian Tax Code Art. 169

In force since the regime began · checked 22 Jul 2026

Georgian Tax Code Art. 165(1)

In force since the regime began · checked 22 Aug 2026

Georgian Tax Code Art. 166 (reverse charge) and Art. 169 (18% standard rate)

In force since the regime began · checked 11 Aug 2026