Small Business Activity Checker

Georgia's Small Business Status taxes turnover at 1% — but only if your activity is not on the prohibited list. Search your activity below to see where it stands.

This is a screener, not a ruling

Georgian law does not list prohibited activities by code. Annex 4 to Government Ordinance No 415 states seven categories in words. Mapping codes onto those words is our reading, not the law — so this tool gives you four answers, never a bare yes.

The fourth one matters most. We hold all 1310 codes of the official classifier, but we have only individually assessed a fraction of them. Everything else is marked "not assessed" — because "we have not checked this" is not the same as "you may proceed", and pretending otherwise would make this tool confidently wrong most of the time.

Getting it wrong is expensive: if the tax authority later treats your activity as prohibited, the status is cancelled retroactively from the start of that calendar year, turning a 1% year into a 20% year. Where this tool says confirm or not assessed, confirm — with the Revenue Service, in writing. This is information, not tax advice.

85 prohibited 17 confirm first 32 assessed as clear 1176 not assessed

Search by activity code or name

Search plain words too — "websites", "translation", "recruitment". Codes follow the national classifier SEC 006-2016 (based on NACE Rev. 2). The code that governs is the one the Revenue Service holds against your registration — check it there.

Can't find it? Describe what you do instead

Write it in your own words and we will suggest which code fits. The suggestion is only a code match — the verdict you see afterwards always comes from the law dataset on this page, not from the assistant. Your description is not stored.

What do you actually do?

The seven prohibited categories

These are the categories themselves, from Annex 4 to Ordinance No 415. Every verdict above traces back to one of them.

1Activities requiring a licence or permit (except the M1 taxi permit in the capital)
2Activities requiring significant investment (manufacture of excisable goods)
3Foreign-currency operations
4Medical, architectural, legal advocacy or notarial, auditing, or consulting activities (including tax consulting)
5Gambling business
6Provision of personnel (staffing)
7Manufacture of excisable goods

Note category 1: an activity that needs a licence or permit is excluded even if nothing else on the list touches it. That list lives in a separate law and is not reproduced here — so a "clear" result above still assumes your activity is unlicensed.

Even if your activity qualifies

Passing the activity test is necessary, not sufficient. Three other things decide what you actually pay.

1% → 3%

Rate steps up

From the month turnover passes GEL 500,000 (GEL 700,000 for wine and agritourism)

Some income

Never gets 1%

Rent, interest, dividends, royalties, property gains — taxed under ordinary rules

VAT

Is a separate question

The status does not exempt you from VAT registration

The full picture — activation, the 2-working-day certificate, declarations, hiring, and how the status is lost — is in the Small Business Status guide.

Codes: all 1310 entries of the official national classifier SEC 006-2016 (NACE Rev. 2), parsed from the Geostat publication. Verdicts: Government Ordinance No 415 (Annex 4 — prohibited activities; Annex 5 — excluded income), the Tax Code (Chapter XII) and Order of the Minister of Finance No 999. Data as of 2026-07-12.

Two honest limits. The consolidated texts of the Ordinance and the Order are paywalled on the Legislative Herald, so the categories reflect our best reading of the current position. And of 1310 codes we have individually assessed only 134 — the rest are marked not assessed rather than dressed up as safe. Confirm with the Revenue Service before relying on any result. This tool is information about the law as published — it is not tax advice.