How do you get a tax number or register as an IE in Georgia in 2026?

Bring your passport and a Georgian mobile number to a Public Service Hall (House of Justice style desks in Tbilisi and other cities). Guides describe IE registration as available to foreigners without already holding residence, though banking and compliance still dig into source of funds: Open a bank account. After IE creation, apply for Small Business Status through the Revenue Service when your activity qualifies. Excluded professions (legal, medical, audit, and other listed categories) cannot use the 1% regime.

Monthly declarations are commonly due even for quiet months. Keep invoices, bank statements, and activity notes aligned. Crossing published turnover thresholds can change rates or push you out of Small Business Status; confirm live GEL limits on RS.ge before you scale.

A tax number and IE certificate help residence and banking files, but they do not replace a temporary residence permit: Apply for a residence permit. From 2026, foreigners who perform labour activity in Georgia, including many active IEs who declare Georgian income, are widely described as needing a separate Right to Labour Activity permit: Get a work permit.

Remote workers who stay under visa-free rules and earn only from foreign clients may never need IE status. People who want the 1% regime, local invoices, or a cleaner long-term story usually register early, then budget accounting time beside rent: Monthly budget and How expensive is Georgia.