When does Georgian Small Business Status start?
Practical guidance for international readers · Georgia
For a standard application under the rule effective from 7 March 2026, Small Business Status starts from the date you apply to the Revenue Service—not automatically from the first day of the next month. Use the effective date confirmed in the Revenue Service’s decision or certificate.
What this means in practice
Registration and tax status are separate
Registering as an individual entrepreneur with the Public Registry does not itself grant Small Business Status. The Revenue Service says an entrepreneur applies separately for the status. Since the 2026 change, its published guidance states that the status is granted from the date of the application. The change was made by Minister of Finance Order No. 38, which amended the special-tax-regime rules.
Keep the application confirmation, but do not treat a submission receipt as proof that the status was approved. Open the decision or certificate in the tax account and check the date recorded there. If the Revenue Service asks for additional information or refuses the application, the status may not be available on the date you expected; resolve the request before applying the reduced rate.
Separate income by the effective date
The business-registration date, application date and date you receive a client payment can differ. Build a timeline using the effective date in the tax certificate and the tax rules applicable to each receipt. Do not apply the Small Business rate to earlier income just because you registered the business in the same month. Income before the status begins may need to be treated under the rules that applied at that time.
This article concerns the start date for an ordinary application. Special transition rules apply when someone moves from micro-business status to Small Business Status after a threshold or employment change; the Revenue Service describes those cases on its Small Business Status information page. Before relying on a date, check the decision or certificate issued for your application.