{"id":12,"count":2,"description":"<h3>1. \u10e8\u10d4\u10e1\u10d0\u10d5\u10d0\u10da\u10d8<\/h3>\r\n<span style=\"font-size: 16px\">In order to attract foreign investment and boost the economy chapter XII of the Tax Code of Georgia offers a special taxation regime for small business entrepreneurs, which imposes significant tax benefits. In general, according to Georgian lax legislation, the income of a natural person is taxed at 20% (with some exceptions) of income tax, however, if 1% Small Business Entrepreneur status is obtained, this rate can be reduced to 1-3%<\/span>.\r\n<h3>2. The terms and conditions of granting the Small Business Entrepreneur status<\/h3>\r\n<span style=\"font-size: 16px\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10e1 \u10d0\u10dc\u10d8\u10ed\u10d4\u10d1\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd, \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d0\u10ea\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d3\u10d0\u10db\u10e2\u10d9\u10d8\u10ea\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10d8\u10d2\u10d8 \u10d2\u10d0\u10e1\u10ea\u10d4\u10db\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ea\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10d2\u10dd\u10dc\u10d8\u10d5\u10e0\u10e3\u10da \u10d5\u10d0\u10d3\u10d0\u10e8\u10d8.<\/span>\r\n<span style=\"font-size: 16px\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10de\u10d8\u10e0\u10e1 \u10d4\u10dc\u10d8\u10ed\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e8\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d6\u10d4 \u10d2\u10d0\u10dc\u10d0\u10ea\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e8\u10d4\u10e2\u10d0\u10dc\u10d8\u10e1 \u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10d3\u10e6\u10d8\u10d3\u10d0\u10dc \u10d3\u10d0 \u10de\u10d8\u10e0\u10d8 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4\u10d3 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d0\u10db \u10d3\u10e6\u10d8\u10d3\u10d0\u10dc.<\/span>\r\n\r\n<span style=\"font-size: 16px\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d7\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10d8 \u10d2\u10d0\u10d8\u10ea\u10d4\u10db\u10d0 \u10e3\u10d5\u10d0\u10d3\u10dd\u10d3 \u10d3\u10d0 \u10eb\u10d0\u10da\u10d0\u10e8\u10d8\u10d0, \u10d7\u10e3 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10d0\u10e0 \u10d2\u10d0\u10e3\u10e5\u10db\u10d3\u10d0.<\/span>\r\n<h3>3. Taxation of 1% Small Business Entrepreneur<\/h3>\r\n<span style=\"font-size: 16px\">In general, taxable income of small business is taxed at 1%. However, if the gross income from economic activities exceeds GEL 500,000, it is taxed at 3%. A person with the status of a 1% small business entreprenur is taxed at a rate of 3% from the beginning of the relevant month of fixing the excess of the GEL 500,000 income limit until the end of the calendar year.<\/span>\r\n\r\n<span style=\"font-size: 16px\"><strong><u>\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8:<\/u> <\/strong>\u10d2\u10d8\u10dd\u10e0\u10d2\u10d8\u10e1 \u10db\u10d8\u10dc\u10d8\u10ed\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e5\u10d5\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10d3\u10d0 \u10d4\u10ec\u10d4\u10d5\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1, \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3, \u10e4\u10da\u10dd\u10d1\u10e1 \u201e\u10db\u10d8\u10dc\u10d8 \u10db\u10d0\u10e0\u10d9\u10d4\u10e2\u10e1\u201c, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10e3\u10e0\u10e1\u10d0\u10d7\u10d8\u10e1 \u10e1\u10d0\u10ea\u10d0\u10da\u10dd \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10d7. \u10d0\u10db \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10db\u10d0 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10db\u10d0 2019 \u10ec\u10da\u10d8\u10e1 20 \u10dd\u10e5\u10e2\u10dd\u10db\u10d1\u10d4\u10e0\u10e1 500 000 \u10da\u10d0\u10e0\u10e1 \u10d2\u10d0\u10d3\u10d0\u10d0\u10ed\u10d0\u10e0\u10d1\u10d0.<\/span>\r\n\r\n<span style=\"font-size: 16px\"><strong><u>\u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10d8:<\/u><\/strong> \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0\u10e1, \u10db\u10d8\u10e3\u10ee\u10d4\u10d3\u10d0\u10d5\u10d0\u10d3 \u10d8\u10db\u10d8\u10e1\u10d0, \u10e0\u10dd\u10db \u10db\u10d8\u10e1\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 500 000 \u10da\u10d0\u10e0\u10e1. 2019 \u10ec\u10da\u10d8\u10e1 1 \u10d8\u10d0\u10dc\u10d5\u10e0\u10d8\u10d3\u10d0\u10dc \u10d8\u10db\u10d0\u10d5\u10d4 \u10ec\u10da\u10d8\u10e1 30 \u10e1\u10d4\u10e5\u10e2\u10d4\u10db\u10d1\u10e0\u10d8\u10e1 \u10e9\u10d0\u10d7\u10d5\u10da\u10d8\u10d7, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 1% \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 1 \u10dd\u10e5\u10e2\u10dd\u10db\u10d1\u10e0\u10d8\u10d3\u10d0\u10dc \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d1\u10dd\u10da\u10dd\u10db\u10d3\u10d4 \u2013 \u10e5. \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 3%.<\/span>\r\n\r\n<span style=\"font-size: 16px\">1% Small business tax returns and tax payments are made on a monthly basis. The small business exemption applies only to income tax and it normally pays other taxes as required by law, including VAT and withholding tax.<\/span>\r\n\r\n<span style=\"font-size: 16px\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 6000 \u10da\u10d0\u10e0\u10d0\u10db\u10d3\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d8\u10d7, \u10d7\u10e3 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10de\u10d8\u10e0\u10dd\u10d1\u10d0: \u10d0) \u10de\u10d8\u10e0\u10d8 \u10d3\u10d0\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d3\u10d0 \u10d8\u10dc\u10d3\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d0\u10d3 \u10d3\u10d0 \u10db\u10d8\u10d4\u10dc\u10d8\u10ed\u10d0 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8. \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10d8\u10db\u10d0\u10d5\u10d4 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8; \u10d1) \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10ec\u10d8\u10dc\u10d0 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10ef\u10d0\u10db\u10e3\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d0\u10e0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 50 000 \u10da\u10d0\u10e0\u10e1.<\/span>\r\n\r\n<span style=\"text-decoration: underline\"><span style=\"font-size: 16px\">\u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10de\u10d8\u10e0\u10d4\u10d1\u10d6\u10d4 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d0\u10e1 \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10d6\u10dd\u10db\u10d4\u10d1\u10d8:<\/span><\/span>\r\n<ul>\r\n \t<li><span style=\"font-size: 16px\">\u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10e7\u10d8\u10d3\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8<\/span><\/li>\r\n \t<li><span style=\"font-size: 16px\">\u1c95\u10d8\u10d6\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10ec\u10db\u10d4\u10d1\u10d0<\/span><\/li>\r\n \t<li><span style=\"font-size: 16px\">\u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8 \u10e1\u10d0\u10da\u10d0\u10e0\u10dd \u10d0\u10de\u10d0\u10e0\u10d0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10ea\u10d5\u10d0\u10d6\u10d4<\/span><\/li>\r\n \t<li><span style=\"font-size: 16px\">\u10d3\u10e0\u10dd\u10d8\u10e1 \u10e8\u10d4\u10e1\u10ec\u10d0\u10d5\u10da\u10d0<\/span><\/li>\r\n \t<li><span style=\"font-size: 16px\">\u10d8\u10dc\u10d5\u10d4\u10dc\u10e2\u10d0\u10e0\u10d8\u10e1 \u10d0\u10e6\u10d4\u10d1\u10d0<\/span><\/li>\r\n<\/ul>\r\n<span style=\"text-decoration: underline;font-size: 16px\">Entrepreneurs with small business status are required to:<\/span>\r\n<ul>\r\n \t<li><span style=\"font-size: 16px\">\u10e8\u10d4\u10d8\u10dc\u10d0\u10ee\u10d4\u10d7 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd \u10df\u10e3\u10e0\u10dc\u10d0\u10da\u10d8, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10d7<\/span><\/li>\r\n \t<li><span style=\"font-size: 16px\">\u10dc\u10d0\u10e6\u10d3\u10d8 \u10e4\u10e3\u10da\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d7 \u10e1\u10d0\u10da\u10d0\u10e0\u10dd \u10d0\u10de\u10d0\u10e0\u10d0\u10e2\u10d8<\/span><\/li>\r\n \t<li><span style=\"font-size: 16px\">\u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d7 \u10d6\u10d4\u10d3\u10dc\u10d0\u10d3\u10d4\u10d1\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e2\u10e0\u10d0\u10dc\u10e1\u10de\u10dd\u10e0\u10e2\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc\/\u10d3\u10d0 \u10db\u10d8\u10e2\u10d0\u10dc\u10d8\u10e1\u10d0\u10e1<\/span><\/li>\r\n \t<li><span style=\"font-size: 16px\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d6\u10d0\u10e0\u10d0\u10da\u10d8 \u10d0\u10e0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10e2\u10d0\u10dc\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10ec\u10d4\u10da\u10e1, \u10d7\u10e3 \u10d0\u10e0 \u10db\u10dd\u10d8\u10ee\u10e1\u10dc\u10d4\u10d1\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8<\/span><\/li>\r\n<\/ul>\r\n<h3>4. Obtaining 1% Small Business Entrepreneur status for foreign citizens<\/h3>\r\n<span style=\"font-size: 16px\">\u10e3\u10ea\u10ee\u10dd \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10de\u10d8\u10e0\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d2\u10d0\u10ee\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8, \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0\u10d7 \u10db\u10d8\u10d8\u10e6\u10dd\u10dc \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10db\u10d7\u10d4\u10da\u10d8 \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e4\u10d0\u10e5\u10e2\u10dd\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3 \u10d8\u10db\u10e7\u10dd\u10e4\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 183 \u10d0\u10dc \u10db\u10d4\u10e2\u10d8 \u10d3\u10e6\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d0\u10db \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ec\u10d4\u10da\u10e1 \u10d3\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e3\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8 12 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8. \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10e3\u10ea\u10ee\u10dd \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4\u10d4\u10d1\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0\u10d7 \u10d8\u10db\u10dd\u10d2\u10d6\u10d0\u10e3\u10e0\u10dd\u10dc \u10e1\u10d0\u10d6\u10e6\u10d5\u10d0\u10e0\u10d2\u10d0\u10e0\u10d4\u10d7, \u10d0\u10d9\u10d4\u10d7\u10dd\u10dc \u10d7\u10d0\u10d5\u10d8\u10d0\u10dc\u10d7\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10d3\u10d0 \u10d8\u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10dc \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10d7, \u10d7\u10e3 \u10d8\u10e1\u10d8\u10dc\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 183 \u10d3\u10e6\u10d4\u10d6\u10d4 \u10db\u10d4\u10e2 \u10ee\u10d0\u10dc\u10e1 \u10d3\u10d0\u10e0\u10e9\u10d4\u10d1\u10d8\u10d0\u10dc. \u10e0\u10d0 \u10d7\u10e5\u10db\u10d0 \u10e3\u10dc\u10d3\u10d0, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10d5\u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10dd\u10d7 \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10d2\u10d5\u10d8\u10ea\u10d0\u10d5\u10e1 \u10d8\u10d2\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8\u10d7 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0\u10e8\u10d8.<\/span>","link":"https:\/\/taxconsulting.ge\/ka\/\u10d9\u10d0\u10e2\u10d4\u10d2\u10dd\u10e0\u10d8\u10d0\/1-small-business-entrepreneur\/","name":"1% \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4","slug":"1-small-business-entrepreneur","taxonomy":"category","parent":0,"meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>1% Small Business Entrepreneur in Georgia - 1% Income tax rate.<\/title>\n<meta name=\"description\" content=\"Georgia has 1% small business entrepreneur tax certificate. If you become Georgian tax resident for any concrete year you can get 1% income tax rate.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxconsulting.ge\/ka\/\u10d9\u10d0\u10e2\u10d4\u10d2\u10dd\u10e0\u10d8\u10d0\/1-small-business-entrepreneur\/\" \/>\n<meta property=\"og:locale\" content=\"ka_GE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"1% Small Business Entrepreneur Archives\" \/>\n<meta property=\"og:description\" content=\"Georgia has 1% small business entrepreneur tax certificate. 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