What is micro business status in Georgia and who pays no income tax under it?

Checked on 2026-10-25

Under the Tax Code of Georgia, an individual who works alone without hired staff, and whose gross income in a calendar year doesn't exceed GEL 30 000, can apply for micro business status. A person with this status pays no income tax. They file a tax return before 1 April of the following year.

Key facts

What	The law says	Source
Who can get it	A natural person who doesn’t use hired labour and works independently	Tax Code, art. 84(1)
Income limit	Gross receivable income of no more than GEL 30 000 in a calendar year (the Government can lift the limit for named activities)	Tax Code, art. 84(1)–(2)
How	Apply to the tax authority, which issues a micro business certificate	Tax Code, art. 85(1)
Tax	No income tax	Tax Code, art. 86
Documents	Show your status and certificate number on tax source documents you draw up; keep documents issued by or to you	Tax Code, art. 87
Annual return	Before 1 April of the year after the tax year	Tax Code, art. 93(1)
Stopping work	A return within 30 business days after ending economic activities in Georgia	Tax Code, art. 93(2)

What the status gives you

A natural person with micro business status doesn’t pay income tax (art. 86). The status is for people who don’t use hired labour, carry on economic activity on their own, and whose gross receivable income in a calendar year doesn’t exceed GEL 30 000 (art. 84(1)). The Government, with the parliamentary Financial-Budget Committee, can name activities where the GEL 30 000 limit doesn’t apply, bar some activities from the status, and exclude some income types (art. 84(2)–(4)).

When the status ends

The status is revoked in the current year if (art. 85(2)–(4)):

you ask the tax authority to revoke it, or apply for small business status;
a tax authority inventory finds your inventory balance is above GEL 45 000;
you are registered as a VAT payer;
you exceed the GEL 30 000 limit and don’t apply for small business status within 15 days;
you carry on an activity the Government has barred.

Small business status: 1% on taxable income, 3% above GEL 500 000 of gross income in a calendar year (Tax Code, art. 90).

Sources

Tax Code of Georgia, No 3591 of 17 September 2010, arts. 84–87 and 93 (consolidated English text, Legislative Herald of Georgia, matsne.gov.ge) checked 2026-10-25

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.