Starting a Business in Georgia as a Foreigner

Start with the business model

Describe what you sell, where you perform the work, who your customers are and whether you will have partners or staff. A freelancer providing services personally has different practical needs from a company accepting investment. Include the countries where you live and already report income. Registration is one part of this picture, rather than a complete decision about tax or the right to work.

Choose the structure before applying for a tax status

Individual entrepreneur registration, a company and small business tax status are different concepts. The Revenue Service grants small business status under conditions in the Tax Code. The familiar 1% headline is conditional, and a company does not obtain that regime simply because its owner is a freelancer. Read the comparison guide before relying on a projected tax bill. Official source: Tax Code of Georgia, including Articles 88–90.

Treat banking, immigration and contracts as separate workstreams

Prepare to explain the ownership, purpose and source of business funds to a bank. Separately assess your permission to stay and carry out paid activity in Georgia. The Labour Migration Law contains a right-to-work framework effective from March 2026. Company or tax registration alone should not be used as proof that every immigration requirement has been met. Official source: Law on Labour Migration.

Build an operating file

Keep the company extract, founding documents, shareholder decisions, customer agreements and accounting records together. Decide who can sign, who receives official correspondence and how the registered address will be maintained. Before paying for a formation package, ask which filings and follow-up tasks it covers. Agree who will monitor tax and regulatory obligations after the initial registration. Official source: NAPR: business registration.

Business Lawyer for Tbilisi

Confirm case acceptance, consultation language and any in-person work with your chosen lawyer.

For a matter in the capital, compare English-speaking lawyers in Tbilisi by practice area, working language and consultation fee.

Official sources

• NAPR: business registration
• Tax Code of Georgia, including Articles 88–90
• Law on Labour Migration
• Law on Information Technology Zones

Prepared by GeoLawyer from the linked official sources. Editorial source check: 15 October 2026. This is general information, not individual legal advice. Confirm the current requirements for your circumstances.