News & Insights
Legal updates, guides, and commentary on Georgian law and practice.
Foreign Client Contracts and Georgia's 1% Small Business Status
A foreign-client contract can document an entrepreneurial relationship, but it does not create Small Business Status eligibility by itself. The actual activity, income category, source and registration facts matter.
TK Counsel editorial · 30 March 2026
Tax & Remote WorkSmall Business Status vs Employment Income in Georgia
Georgia's 1% Small Business regime applies to qualifying entrepreneurial income, while salary income is excluded. Contract wording should match the legal and factual relationship.
TK Counsel editorial · 30 March 2026
Tax & Remote WorkGeorgia's 1% Small Business Tax for Remote Workers: What to Check
Georgia's 1% Small Business regime can apply to qualifying entrepreneurial income, but remote workers still need to check activity eligibility, income source, employment classification, filing, VAT and tax residence.
TK Counsel editorial · 10 March 2026