2026 Georgian IE Rules — status

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Where the rules OnePercent relies on stand today. 19 of 19 legal rules are verified; the rest are transcribed from public sources and pending verification.

Updates

No published updates yet.

Rule verification

annual.declaration_deadline

Verified

deadlines.nonworking_day_extension

Verified

declaration.field_20_mapping

Verified

fx.rate_basis

Verified

fx.walkback_window

Verified

labour2026.april_amendments

Verified

labour2026.decision_logic

Verified

labour2026.resolution70

Verified

micro.annual_turnover_cap

Verified

rs_ge.monthly_declaration_walkthrough

Content

sbs.annual_turnover_cap

Verified

sbs.excess_rate

Verified

sbs.excluded_activities

Verified

sbs.monthly_declaration_due

Verified

sbs.rate

Verified

standard.income_tax_rate

Verified

tax_residency.day_threshold

Verified

vat.foreign_services_exemption

Verified

vat.rate

Verified

vat.registration_threshold

Verified

Informational only, not legal or tax advice.