In 2026, the Individual Entrepreneur (IE) structure remains one of the most popular options for freelancers and solo founders looking for a simple way to run a business in Georgia.

Despite global regulatory changes, the IE model in Georgia continues to offer a combination of low taxes, minimal bureaucracy, and flexibility that is difficult to find elsewhere.

What an Individual Entrepreneur is in Georgia

An Individual Entrepreneur is a legal form designed for individuals who operate their business alone. It is commonly used by freelancers, consultants, IT specialists, digital service providers, and remote professionals.

The structure is simple to manage and does not require complex corporate governance.

Taxation in 2026

One of the main reasons founders choose the IE structure is taxation. Under the Small Business Status, eligible Individual Entrepreneurs can benefit from a 1% tax rate on turnover, up to the applicable threshold.

This makes Georgia especially attractive for service-based businesses with international clients.

Who the IE structure is best for

In 2026, the IE model works best for individuals who provide services, work remotely, or run location-independent businesses without employees.

It is less suitable for founders planning to scale quickly, hire teams, or bring in investors.

Remote operation and flexibility

Individual Entrepreneurs can operate fully remotely. There is no requirement to live in Georgia, and most administrative processes can be handled without being physically present.

This flexibility continues to be a key advantage for international founders.

How StartGE supports Individual Entrepreneurs

At StartGE, we help founders register as Individual Entrepreneurs, apply for Small Business Status, and set everything up correctly from the beginning — including banking and ongoing compliance.

In 2026, the Individual Entrepreneur model in Georgia remains a strong option for those who want simplicity, low taxes, and control over their business.