Frequently Asked Questions

Common questions about the 1% Small Business Status and Company Formation in Georgia.

Do I need to live in Georgia for 183 days to qualify?

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No. If you register as an Individual Entrepreneur (IE), you can already qualify for Small Business status with just €18,000 turnover and €5,000 on your Georgian bank account. This allows you to apply for a Tax Residency Certificate (TRC) without needing to stay 183 days in Georgia. For LLC or VZC structures, the rules are different: residency usually depends on income distribution or physical presence. LiteTax will guide you through the best option for your situation.

What business structures can I choose from?

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Individual Entrepreneur (IE) - 1% tax up to €170,000 turnover


LLC - flexible structure for larger operations or multiple partners


Virtual Zone Company (VZC) - 0% corporate tax for IT and software businesses

How long does the process take?

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Most registrations are completed within 2 weeks. LiteTax handles the entire process from registration to banking and compliance, so you can start operating as quickly as possible.

Can I live in one country and run my business from another?

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In many cases, yes, but it depends on where your tax residency is and how your structure is set up. Without proper planning, this can easily lead to double taxation or unexpected liabilities.

Do I need to leave my current country to optimize my taxes?

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Not always. In some cases, restructuring is possible without relocating. In others, a change in residency is required. This depends entirely on your personal and business situation.

Is this legal and internationally recognized?

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Is it possible to avoid double taxation?

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You receive a clear overview of your situation, risks and opportunities, along with a recommended structure. If needed, we involve local specialists to implement the setup.

What happens after the audit?

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Why is an audit necessary before setting up a structure?

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Do you work with multiple jurisdictions?

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Still have questions?

The best way to get specific answers for your business is to book a Strategic Audit.