Legal & administrative services

Tax registration for foreigners in Georgia

You need a Georgian tax ID, for example for a residency certificate, as a sole trader or if you have Georgian income.

What it is about

Foreigners register with the Revenue Service; sole traders register through the Public Service Hall. You then get access to the rs.ge online portal for returns and certificates.

A tax ID alone creates neither tax residency nor a right of stay. VAT registration becomes mandatory only from GEL 100,000 of taxable turnover within 12 months.

Requirements

  • Passport
  • Purpose of registration
  • Georgian address for notifications
  • If represented: power of attorney

How it works

  1. Clarify the purpose
  2. Apply for registration
  3. Set up portal access
  4. Determine filing obligations

How StartKap helps

We handle registration by power of attorney, set up portal access and explain your obligations.

Legal status checked on 9 Nov 2026. General information, not legal or tax advice for your individual case.

Questions about this service

Do I have to travel to Georgia for it?

Not necessarily; with a power of attorney we can handle the registration for you.

Do I then have obligations?

It depends on the purpose. Sole traders file monthly; private individuals only with Georgian income.

Can I get a tax ID without being a sole trader?

Yes, private individuals can also register, for example to obtain a residency certificate.