Guides

0% on foreign IT income sounds simple. Where the substance test bites is not.

18%, mandatory above 100,000 GEL, and reverse charge reaches people who never registered at all.

Six taxes, several 0% cases, and one flat rate that only helps if you know which box you are in.

You can hold a residence permit and owe Georgia nothing, or owe Georgia tax with no permit at all. Here is why.

The application is free and runs through rs.ge. What it actually does for you abroad is the part most guides skip.

Desk or field, ten working days notice, and a written tax act at the end. Here is what actually happens.

Four categories decide your deadline, your standard, and whether an audit applies at all.

Georgian only, no way around it, and it is where every filing and payment happens. Here is how to actually use it.

Registering the company is not the permit. The actual routes, the thresholds, and the application still required.

No flight required. What Power of Attorney actually covers, what it costs, and the one step it does not.

Registration is genuinely remote. The bank account almost never is, and here is why that gets sold the other way round.

0% is real, but only on profit that stays in the company. Here is what actually counts as taking it out.

Consulting is on the prohibited list. Most English guides say otherwise, and getting it wrong costs you the regime.

One document does the whole job, if it is drafted right. Here is what goes wrong when it is not.

Legally there is no difference. Practically, one of them is a much worse idea than the other.

The 20% rate is easy. The pension scheme, the contracts and the monthly cycle are not.

The honest answer on Stripe is no. Here is what to use instead, and why a second entity rarely fixes it.

An IE withdrawal is already yours. An LLC payout is not. That difference decides your tax bill.

No residency requirement on paper. The real questions sit in permanent establishment risk and the bank.

Moving here does not make the 1% legal by itself. What your own country requires first, country by country.

The saving is real, but it comes from leaving the US and claiming FEIE, not from Georgia's 1% rate.

Ukraine's Group 3 single tax is 5% of turnover already. The honest gap to Georgia's 1% is smaller than it looks.

The Statutory Residence Test is stricter than most guides admit. Here is what it actually takes to leave.

The land border makes this the easiest move on the list. Here is what still has to be true for the 1% to hold up.

Cantonal tax varies too much to generalise, and there is no general Swiss exit tax on individuals.

Sweden presumes you are still resident for five years after you leave. What actually ends that, and what does not.

Spain keeps nationals taxable for five years in a listed jurisdiction. Georgia, checked directly, is not one.

There is no Russia-Georgia tax treaty in force. Both governments' lists confirm it, and it changes the analysis.

Romania just narrowed its own micro-company regime again. We ran the honest numbers against Georgia's 1%.

NHR is gone for most movers. What that actually means for a Portuguese freelancer looking at Georgia's 1%.

Poland's ryczalt is a real competitor to Georgia's 1%. We ran the honest numbers instead of the marketing ones.

Ten years resident means a three-year tail after you leave, plus an exit tax on shares you have not sold.

Georgia's 1% is real. What Article 4 AWR and the conserverende aanslag do first is the part nobody explains.

Kazakhstan already has its own tech and financial free zones. We compared them honestly against Georgia's 1%.

AIRE alone proves nothing. Whether Georgia is on Italy's blacklist decides everything else - and it is not.

The 10-year new immigrant exemption can make this question moot for years. Here is what happens once it isn't.

Ordinary residence keeps you taxable in Ireland for three years after you stop being resident - the real trap here.

India has no CFC rules and no exit tax. The real limit on this move is how much you can actually remit.

Greece has its own non-dom option and a fixed EFKA floor. We ran the honest numbers against Georgia's 1%.

Georgia's 1% is real. Section 2 AStG deciding whether it is legally yours is the part nobody explains.

A real treaty exists. Article 155 A and the exit tax are what actually decide this, not the Georgian side.

Finland presumes you are still fully liable for three years after you leave, unless you can prove otherwise.

Keeping a Danish home available usually keeps you fully tax liable, no matter how few days you spend there.

Czechia's flat-rate regime is the closest thing in the EU to Georgia's 1%. We ran the real numbers.

No treaty, a departure tax, and residential ties that decide when you have actually left Canada.

There is no tax treaty between Brazil and Georgia. Here is what that actually means for Georgia's 1%.

The saving is mostly social contributions, not income tax. The Cayman tax decides whether an LLC keeps it.

A retained Vienna apartment alone can keep you Austrian resident. Here is what genuinely breaks it.

No treaty, a deemed disposal on the way out, and four residency tests that go well past counting days.

Zero income still means a declaration by the 15th. Here is how rs.ge filing and currency conversion actually work.

0% tax is real under 30,000 GEL. The 15-day window that follows crossing it is where people get caught.

No minimum capital, no local director. The charter is where the real decisions get made.

A registered address is not a formality here. It is evidence, and most foreign founders do not have it yet.

The registry step is the easy part. Picking the right tax status for an IT business is the actual decision.

Georgia taxes almost nothing and tells everyone about it. Both halves of that sentence matter.

What a compliant invoice needs, how currency conversion actually works, and how long you have to keep every one.

5% profit, 5% payroll, 0% dividend - but only once you can prove two years and a real Georgian team.

One fact decides most of this choice. The rest is liability, capital and how each is actually taxed.

Same-day, and 26 GEL. The part that decides your tax rate happens right after.

A three-band tariff, 18% import VAT, and the free trade agreements that can cut both to zero.

One business day, 26 GEL for a sole trader. The registry is the easy half.

No days required, but three separate thresholds to clear. Here is what the HNWI route actually asks for.

It gets two sentences in most guides. Here is the rule that actually decides whether the 1% applies to you at all.

The UAE is not "no tax" and Georgia is not always cheaper. Here is the honest version of both.

Paraguay's famous instant residency is gone. What replaced it is slower, but the territorial system still has teeth.

Malta's 5% rate is real on paper. In practice it means paying 35% first and waiting months for six-sevenths back.

e-Residency is not tax residency. Correct that, and the real comparison gets much closer.

Cyprus is not 12.5% anymore, and its non-dom package beats Georgia at the income level most comparisons ignore.

Bulgaria just adopted the euro, but its 10% flat tax hides a mandatory contribution most comparisons never mention.

Armenia's 1% rate for tech firms looks just like Georgia's, until you check whether your activity still qualifies.

The 183-day count, the HNWI shortcut, and why becoming resident doesn't fix your home country's tax bill by itself.

Six regimes, one decision table, and which one an IT company should actually pick at each stage.

The registry gives you a certificate. The Revenue Service gives you the number everything else runs on.

The monthly 15th, the annual return, and SARAS in October - every date, plus how to actually pay each one.

The programme is real. The name is a media label, and the permit it grants is not the tax residency people assume.

The 2018 announcement never became a service. Here is what actually gets a company registered without a flight.

Georgia already reports your account details automatically, once a year, to wherever you are tax resident.

Free basic data, a paid extract for the rest, and exactly what each one actually shows you.

A physical customs zone for manufacturing and goods, not a status you apply for from a laptop.

The rate does not double at 500,000 GEL. It triples, and the two-year rule that follows is the part nobody explains.

58 treaties, five major economies missing, and a claims process almost nobody explains correctly.

5% on dividends is only the headline. Interest, royalties and non-resident payments each carry their own rate.

Individuals pay 0% on crypto gains. Register a business around the same activity and the rules change entirely.

Forming the company is the easy half. The VASP licence question and which structure survives banking decide the rest.

Profit stays untaxed until you distribute it. Here is exactly what counts as a distribution, and what does not.

The invoice says contractor. If the relationship looks like employment, the Revenue Service reads it that way instead.

The registry almost never says no. Everything expensive happens after the certificate is issued.

The government charges very little. The real first-year cost is everything nobody quotes upfront.

An abandoned entity does not just disappear. It keeps accruing filing obligations until someone closes it properly.

Two accountants can charge the same fee and do very different work. Here is how to tell which one you are hiring.

No residency required, but the bank still has to believe your business is real.

Two banks dominate, and two more are worth knowing. Here is what actually separates them.

It is rarely nationality. It is almost always a business the compliance officer cannot follow on paper.

One certificate for Hague countries, a longer chain for everyone else. Which applies to you, and how long it takes.

The filing deadline is the same for everyone. What sits behind it is not, and that gap is where most mistakes happen.

The rate on your tax return is one number. What accounting actually costs you is a different one entirely.

Getting paid in crypto is not running a crypto business. One keeps your 1% rate; the other genuinely does not.

The marketing claim is mostly false. Here is what actually decides whether the 1% follows you home.

A pillar can explain a regime or argue against it, not both. This is where the argument against it lives.

The 1% is real. The rules that disqualify you are the part nobody explains properly.