{"id":12,"count":2,"description":"

1. \u0412\u0432\u0435\u0434\u0435\u043d\u0438\u0435<\/h3>\r\nIn 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

2. The terms and conditions of granting the Small Business Entrepreneur status<\/h3>\r\n\u0421\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043f\u0440\u0438\u0441\u0432\u0430\u0438\u0432\u0430\u0435\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043e\u0440\u0433\u0430\u043d, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u0421\u043b\u0443\u0436\u0431\u0430 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0413\u0440\u0443\u0437\u0438\u0438, \u0438 \u0432 \u0441\u043b\u0443\u0447\u0430\u0435 \u043e\u0434\u043e\u0431\u0440\u0435\u043d\u0438\u044f \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0432\u044b\u0434\u0430\u0435\u0442 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u0440\u0430\u0437\u0443\u043c\u043d\u044b\u0435 \u0441\u0440\u043e\u043a\u0438 \u043f\u043e\u0441\u043b\u0435 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f.<\/span>\r\n\u0421\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043f\u0440\u0438\u0441\u0432\u0430\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043b\u0438\u0446\u0443 \u0441 \u043f\u0435\u0440\u0432\u043e\u0433\u043e \u0447\u0438\u0441\u043b\u0430 \u043c\u0435\u0441\u044f\u0446\u0430, \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0437\u0430 \u043c\u0435\u0441\u044f\u0446\u0435\u043c \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043e \u043f\u0440\u0438\u0441\u0432\u043e\u0435\u043d\u0438\u0438 \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043e\u0440\u0433\u0430\u043d, \u0438 \u043b\u0438\u0446\u043e \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u0438\u043c\u0435\u044e\u0449\u0438\u043c \u0441\u0442\u0430\u0442\u0443\u0441 \u0441 \u044d\u0442\u043e\u0439 \u0434\u0430\u0442\u044b.<\/span>\r\n\r\n\u0421\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432\u044b\u0434\u0430\u0435\u0442\u0441\u044f \u043d\u0430 \u0432\u0441\u044e \u0436\u0438\u0437\u043d\u044c \u0438 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u0435\u043d \u0434\u043e \u0442\u0435\u0445 \u043f\u043e\u0440, \u043f\u043e\u043a\u0430 \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043d\u0435 \u0431\u0443\u0434\u0435\u0442 \u0430\u043d\u043d\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d.<\/span>\r\n

3. Taxation of 1% Small Business Entrepreneur<\/h3>\r\nIn 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\u041f\u0440\u0438\u043c\u0435\u0440:<\/u> <\/strong>\u0413\u0435\u043e\u0440\u0433\u0438\u0439 \u043f\u043e\u043b\u0443\u0447\u0438\u043b \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u0435\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u0432\u043b\u0430\u0434\u0435\u0435\u0442 \u00ab\u043c\u0438\u043d\u0438-\u0440\u044b\u043d\u043a\u043e\u043c\u00bb, \u0433\u0434\u0435 \u0437\u0430\u043d\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u0440\u043e\u0437\u043d\u0438\u0447\u043d\u043e\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0435\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0430\u043c\u0438 \u043f\u0438\u0442\u0430\u043d\u0438\u044f. \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043e\u0442 \u044d\u0442\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043d\u0430 20 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2019 \u0433\u043e\u0434\u0430, \u043f\u0440\u0435\u0432\u044b\u0441\u0438\u043b 500 000 \u043b\u0430\u0440\u0438.<\/span>\r\n\r\n\u0410\u043d\u0430\u043b\u0438\u0437:<\/u><\/strong> \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0438 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u0413\u0440\u0443\u0437\u0438\u0438 \u043f\u043e\u0434\u043b\u0435\u0436\u0438\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u0432 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u043c \u0440\u0435\u0436\u0438\u043c\u0435, \u0434\u0430\u0436\u0435 \u0435\u0441\u043b\u0438 \u0435\u0433\u043e \u0434\u043e\u0445\u043e\u0434 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 500 000 \u043b\u0430\u0440\u0438. \u0421 1 \u044f\u043d\u0432\u0430\u0440\u044f 2019 \u0433\u043e\u0434\u0430 \u043f\u043e 30 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u044f \u0442\u043e\u0433\u043e \u0436\u0435 \u0433\u043e\u0434\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0438 \u0432 \u0413\u0440\u0443\u0437\u0438\u0438 \u0431\u0443\u0434\u0435\u0442 \u043e\u0431\u043b\u0430\u0433\u0430\u0442\u044c\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 11\u0422\u041f3\u0422, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u0430 \u0434\u043e\u0445\u043e\u0434\u044b, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0441 1 \u043e\u043a\u0442\u044f\u0431\u0440\u044f \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u2013 \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 11\u0422\u041f3\u0422, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u043a\u0443\u0440\u0441 31\u0422\u041f3\u0422.<\/span>\r\n\r\n1% 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\u0417\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0430\u044f \u043f\u043b\u0430\u0442\u0430, \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u043c\u0430\u044f \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u0430\u043c\u0438 \u043c\u0430\u043b\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 \u0434\u043e 6000 \u043b\u0430\u0440\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u043d\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u043f\u0440\u0438 \u043d\u0430\u043b\u0438\u0447\u0438\u0438 \u043e\u0434\u043d\u043e\u0433\u043e \u0438\u0437 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0445 \u0443\u0441\u043b\u043e\u0432\u0438\u0439: \u0430) \u043b\u0438\u0446\u043e \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043e \u0432 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f \u0438 \u0435\u043c\u0443 \u043f\u0440\u0438\u0441\u0432\u043e\u0435\u043d \u0441\u0442\u0430\u0442\u0443\u0441 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f; \u043c\u0430\u043b\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0442\u043e\u0433\u043e \u0436\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430; \u0431) \u043e\u0431\u0449\u0438\u0439 \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u043c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0437\u0430 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0439 \u0433\u043e\u0434, \u043d\u0435 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 50 000 \u043b\u0430\u0440\u0438.<\/span>\r\n\r\n\u041a \u043b\u0438\u0446\u0430\u043c \u0441\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c \u043c\u0430\u043b\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043c\u043e\u0433\u0443\u0442 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c\u0441\u044f \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u043c\u0435\u0440\u044b \u0442\u0435\u043a\u0443\u0449\u0435\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f:<\/span><\/span>\r\n
    \r\n \t
  • \u041a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u0437\u0430\u043a\u0443\u043f\u043e\u043a \u0442\u043e\u0432\u0430\u0440\u043e\u0432\/\u0443\u0441\u043b\u0443\u0433<\/span><\/li>\r\n \t
  • \u0412\u0438\u0437\u0443\u0430\u043b\u044c\u043d\u044b\u0439 \u043e\u0441\u043c\u043e\u0442\u0440<\/span><\/li>\r\n \t
  • \u041a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u0437\u0430 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435\u043c \u043f\u0440\u0430\u0432\u0438\u043b \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u043e-\u043a\u0430\u0441\u0441\u043e\u0432\u043e\u0439 \u0442\u0435\u0445\u043d\u0438\u043a\u0438<\/span><\/li>\r\n \t
  • \u0418\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0435 \u0432\u0440\u0435\u043c\u0435\u043d\u0438<\/span><\/li>\r\n \t
  • \u0418\u043d\u0432\u0435\u043d\u0442\u0430\u0440\u0438\u0437\u0430\u0446\u0438\u044f<\/span><\/li>\r\n<\/ul>\r\nEntrepreneurs with small business status are required to:<\/span>\r\n
      \r\n \t
    • \u0412\u0435\u0434\u0438\u0442\u0435 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u0436\u0443\u0440\u043d\u0430\u043b \u0443\u0447\u0435\u0442\u0430, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u0432 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u0432\u0438\u0434\u0435.<\/span><\/li>\r\n \t
    • \u0418\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 \u043a\u0430\u0441\u0441\u043e\u0432\u044b\u0439 \u0430\u043f\u043f\u0430\u0440\u0430\u0442 \u043f\u0440\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0445 \u0434\u0435\u043d\u0435\u0433<\/span><\/li>\r\n \t
    • \u0418\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 \u043d\u0430\u043a\u043b\u0430\u0434\u043d\u0443\u044e \u043f\u0440\u0438 \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u0438\u0440\u043e\u0432\u043a\u0435 \u0438\/\u0438\u043b\u0438 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0435 \u0442\u043e\u0432\u0430\u0440\u0430<\/span><\/li>\r\n \t
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      4. Obtaining 1% Small Business Entrepreneur status for foreign citizens<\/h3>\r\n\u0418\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0439 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0438\u043d \u0424\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043b\u0438\u0446\u0430, \u0441\u0442\u0430\u0432\u0448\u0438\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0413\u0440\u0443\u0437\u0438\u0438, \u0442\u0430\u043a\u0436\u0435 \u043c\u043e\u0433\u0443\u0442 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u0420\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c \u0413\u0440\u0443\u0437\u0438\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0432\u0441\u0435\u0433\u043e \u0442\u0435\u043a\u0443\u0449\u0435\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043d\u0430\u0445\u043e\u0434\u0438\u0442\u0441\u044f \u043d\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u0413\u0440\u0443\u0437\u0438\u0438 183 \u0438 \u0431\u043e\u043b\u0435\u0435 \u0434\u043d\u0435\u0439 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043b\u044e\u0431\u044b\u0445 \u043d\u0435\u043f\u0440\u0435\u0440\u044b\u0432\u043d\u044b\u0445 12 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0445 \u043c\u0435\u0441\u044f\u0446\u0435\u0432, \u0437\u0430\u043a\u0430\u043d\u0447\u0438\u0432\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0432 \u044d\u0442\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0433\u043e\u0434\u0443. \u0421\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e, \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0435 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0435 \u043c\u043e\u0433\u0443\u0442 \u0432\u044b\u0435\u0437\u0436\u0430\u0442\u044c \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443, \u0437\u0430\u043d\u0438\u043c\u0430\u0442\u044c\u0441\u044f \u0441\u0432\u043e\u0438\u043c \u0431\u0438\u0437\u043d\u0435\u0441\u043e\u043c \u0438 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u0435\u0441\u043b\u0438 \u043e\u043d\u0438 \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u0432 \u0413\u0440\u0443\u0437\u0438\u0438 \u0431\u043e\u043b\u0435\u0435 183 \u0434\u043d\u0435\u0439 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430. \u041a\u043e\u043d\u0435\u0447\u043d\u043e, \u043c\u044b \u0442\u0430\u043a\u0436\u0435 \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u0440\u0438\u043d\u044f\u0442\u044c \u0432\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u0442\u043e, \u043d\u0430\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043e\u043d\u043e \u0437\u0430\u0449\u0438\u0449\u0430\u0435\u0442 \u043d\u0430\u0441 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/span>","link":"https:\/\/taxconsulting.ge\/ru\/\u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f\/1-small-business-entrepreneur\/","name":"1% \u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430","slug":"1-small-business-entrepreneur","taxonomy":"category","parent":0,"meta":[],"yoast_head":"\n1% Small Business Entrepreneur in Georgia - 1% Income tax rate.<\/title>\n<meta name=\"description\" content=\"Georgia has 1% small business entrepreneur tax certificate. 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