The filing is cheap, the structuring is not
Georgia charges about 100 GEL for an LLC and about 25 GEL for an Individual Entrepreneur. Nowhere else on this site comes close.
That means the agent's fee is not a margin on a filing, it is the price of getting the structure right. And in Georgia the structure question has a wrong answer that people reach by accident, which is the entire reason this page is ordered the way it is.
The 1% is an application, not a status you receive
Register as an Individual Entrepreneur and you are, by default, a standard taxpayer at 20%. Small Business Status has to be applied for separately through the Revenue Service portal.
People discover this months later, having assumed the 1% arrived with the registration certificate. The providers at the top of this page treat the tax election as part of the job. Others file the registration, hand you a certificate, and consider the work finished.
Ask the question directly: does your fee include the Small Business Status application, and will you confirm when it has been granted?
Individual Entrepreneur or LLC
These are genuinely different things and the cheaper one is not always right.
An Individual Entrepreneur is a registered natural person, not a company. It is the only route to the 1% regime, it is the cheapest to run, and it gives you no liability protection at all. For a consultant invoicing foreign clients, it is usually correct.
An LLC is a separate legal person with limited liability, taxed on the Estonian model: 0% on retained profit and 15% when profit is distributed. If you have partners, employees, physical operations or meaningful commercial risk, the liability shield is worth more than the tax rate.
Two things that moved recently
The turnover ceiling for the 1% regime sits at 500,000 GEL, with the excess taxed at 3% for the remainder of the year rather than the status being revoked immediately. Note that the 3% applies to the whole taxable income from the start of the breach month, not just to the amount above the threshold.
Separately, Georgia introduced new labour migration rules with effect from 1 March 2026. They matter if you intend to work in Georgia or employ people there, and they do not affect a foreigner invoicing foreign clients from abroad. Georgian rules have moved several times in the last two years, so treat any guide, including this page, as a prompt to check rather than a final answer.