Activity codes for individual entrepreneurs (IE) aka sole proprietorships in Georgia serve as an indicator of whether the preferential tax regime can be applied, or if it’s better to consider another country with lower tax rates for your business activities.
Georgia offers one of the simplest and fastest business registration procedures in the world. Registering an IE takes only one day and can be done online through the electronic portal. The country attracts many foreigners looking for low tax rates .
The minimal bureaucracy and lack of a requirement for extensive documentation make the process of sole proprietorship registration in Georgia accessible, even for those with no prior business experience.
Accounting for IEs in Georgia is significantly simplified. Maintaining financial records does not require high expenses on accounting services, and entrepreneurs can easily manage their finances with minimal effort.
IEs in Georgia can benefit from special tax regimes that significantly reduce their tax burden. Specifically, for small businesses, the following tax advantages are available:
- The income tax rate for small businesses is only 1% of turnover if the annual revenue does not exceed the established limit (500,000 GEL in 2024).
- No value-added tax (VAT) is required for IEs with low turnover, which simplifies accounting and reduces administrative costs.
However, if the activity codes for an IE do not match the codes eligible for small business status, the tax rate will be 20%, and it may be more beneficial to register the business elsewhere. For example, if an entrepreneur is engaged in consulting, Georgia may not be the best fit, as the consulting activity code does not fall under the permitted codes for small businesses, resulting in a 20% tax rate. In contrast, Kyrgyzstan offers a 4% tax rate for entrepreneurs providing consulting services.
Activity Codes for Individual Entrepreneurs in Georgia — Full List
When registering an IE or LLC in Georgia with the help of our specialists, we will specify all the necessary activity codes during the tax registration process.
Below is a complete list of activity codes for individual entrepreneurs in Georgia. The most popular activity codes related to small business, such as programming, advertising, etc., are highlighted in bold. Further below, you’ll find the full list of activities eligible for the small business status.
01111 — Cultivation of wheat
01112 — Cultivation of corn
01113 — Cultivation of sunflower
01119 — Cultivation of other cereals (excluding rice), legumes, and oilseeds
01120 — Cultivation of rice
01130 — Cultivation of vegetables, fruit orchards, root, and tuber crops
01140 — Cultivation of sugarcane
01150 — Cultivation of tobacco
01160 — Cultivation of fiber crops
01190 — Cultivation of other annual crops
01210 — Cultivation of grapes
01220 — Cultivation of tropical and subtropical fruits
01230 — Cultivation of citrus fruits
01240 — Cultivation of seeds and berries
01250 — Cultivation of other fruits, berries, and nuts
01260 — Cultivation of oil-bearing fruits
01270 — Cultivation of beverage crops
01280 — Cultivation of spices, aromatic, narcotic, and medicinal crops
01290 — Cultivation of other perennial crops
01300 — Production of seedlings and planting materials
01410 — Breeding of dairy cattle
01420 — Breeding of other breeds of cattle and buffalo
01430 — Breeding of horses and other equine animals
01440 — Breeding of camels and camelids
01450 — Breeding of sheep and goats
01460 — Breeding of pigs and piglets
01471 — Production of eggs
01472 — Breeding of chickens
01479 — Other poultry farming
01491 — Beekeeping
01499 — Breeding of other animals not classified elsewhere
01500 — Mixed farming
01610 — Support activities for crop cultivation
01620 — Support activities for animal breeding
01630 — Post-harvest crop activities
01640 — Seed processing for propagation
01700 — Hunting, trapping, and related services
02100 — Forestry and other forest activities
02200 — Production of timber
02300 — Gathering of non-wood forest products
02400 — Support services for forestry
03110 — Marine fishing
03120 — Freshwater fishing
03210 — Marine aquaculture
03220 — Freshwater aquaculture
05100 — Coal mining
05200 — Lignite mining
06100 — Crude oil extraction
06200 — Natural gas extraction
07100 — Iron ore mining
07210 — Uranium and thorium ore mining
08112 — Quarrying of limestone, gypsum, chalk, and slate
08121 — Soil processing and sand quarrying
08122 — Clay and kaolin mining
08910 — Mining of minerals for the chemical industry and fertilizer production
08920 — Peat extraction
08930 — Salt extraction
08990 — Other mining and quarrying activities not classified elsewhere
09100 — Support services for oil and natural gas extraction
09900 — Support services for mining and quarrying industries
10110 — Processing and preserving of meat
10120 — Processing and preserving of poultry meat
10130 — Production of meat products
10200 — Processing and preserving of fish, crustaceans, and mollusks
10310 — Processing and preserving of potatoes
10320 — Production of fruit and vegetable juices
10390 — Other processing and preserving of fruits and vegetables
10410 — Production of oils and fats
10420 — Production of margarine and similar edible fats
10510 — Processing of milk and production of cheese
10520 — Production of ice cream
10611 — Production of flour
10619 — Production of other milled products and cereals
10620 — Production of starches and starch-based products
10711 — Production of bread
10712 — Production of perishable pastry goods and cakes
10720 — Production of biscuits, rusks, and preserved pastries
10730 — Production of pasta, couscous, and similar products
10810 — Sugar production
10820 — Production of cocoa, chocolate, and confectionery
10831 — Tea processing
10832 — Coffee processing
10840 — Production of spices and condiments
10850 — Production of ready-to-eat meals and dishes
10860 — Production of homogenized food preparations and dietary products
10890 — Production of other food products not classified elsewhere
10910 — Production of prepared feeds for farm animals
10920 — Production of prepared pet foods
11010 — Distillation, rectification, and blending of spirits
11020 — Production of wine from grapes
11030 — Production of cider and other fruit wines
11040 — Production of other non-distilled fermented beverages
11050 — Beer production
11060 — Production of malt
11071 — Production of mineral waters
11072 — Production of soft drinks, flavored or sweetened beverages such as lemonade, fruit drinks, cola, orangeade, tonic, etc.
11073 — Production of fresh drinking water
12000 — Production of tobacco products
13100 — Preparation and spinning of textile fibers
13200 — Weaving of textiles
13300 — Finishing of textiles
13910 — Manufacture of knitted and crocheted fabrics
13920 — Manufacture of made-up textile articles, except apparel
13930 — Manufacture of carpets and rugs
13940 — Manufacture of cordage, rope, twine, and nets
13950 — Manufacture of non-woven fabrics, except apparel
13960 — Manufacture of other technical and industrial textiles
13990 — Manufacture of other textiles not classified elsewhere
14110 — Manufacture of leather clothing
14120 — Manufacture of workwear
14130 — Manufacture of other outerwear
14140 — Manufacture of underwear
14190 — Manufacture of other apparel and accessories
14200 — Manufacture of fur products
14310 — Manufacture of knitted and crocheted hosiery
14390 — Manufacture of other knitted and crocheted apparel
15110 — Tanning and dressing of leather; dyeing and finishing of fur
15120 — Manufacture of luggage, handbags, and saddlery
15200 — Manufacture of footwear
16100 — Sawmilling and planing of wood
16210 — Manufacture of veneer sheets and wood-based panels
16220 — Manufacture of assembled parquet floors
16230 — Manufacture of other builders’ carpentry and joinery
16240 — Manufacture of wooden containers
16290 — Manufacture of other wood products; articles made of cork, straw, and other plaiting materials
17110 — Manufacture of pulp
17120 — Manufacture of paper and paperboard
17210 — Manufacture of corrugated paper and paperboard and containers
17220 — Manufacture of household and sanitary goods and tissues
17230 — Manufacture of stationery
17240 — Manufacture of wallpaper
17290 — Manufacture of other articles of paper and paperboard
18110 — Printing of newspapers
18120 — Other printing activities
18130 — Pre-press and media distribution services
18140 — Binding and related services
18200 — Reproduction of recorded media
19100 — Manufacture of coke products
19200 — Manufacture of refined petroleum products
20110 — Manufacture of industrial gases
20120 — Manufacture of dyes and pigments
20130 — Manufacture of other inorganic basic chemicals
20140 — Manufacture of organic basic chemicals
20151 — Manufacture of fertilizers
20152 — Manufacture of nitrogen compounds
20160 — Manufacture of plastics in primary forms
20170 — Manufacture of synthetic rubber in primary forms
20200 — Manufacture of pesticides and other agrochemical products
20300 — Manufacture of paints, varnishes, and similar coatings
20410 — Manufacture of soap, detergents, and cleaning products
20420 — Manufacture of perfumes and toilet preparations
20510 — Manufacture of explosives
20520 — Manufacture of adhesives
20530 — Manufacture of essential oils
20600 — Manufacture of man-made fibers
21100 — Manufacture of basic pharmaceutical products
21200 — Manufacture of pharmaceutical preparations
22110 — Manufacture of rubber tires and tubes; retreading and rebuilding of rubber tires
22190 — Manufacture of other rubber products
22210 — Manufacture of plastic plates, sheets, tubes, and profiles
22220 — Manufacture of plastic packaging
22230 — Manufacture of plastic products for construction
22290 — Manufacture of other plastic products
23110 — Manufacture of flat glass
23120 — Shaping and processing of flat glass
23130 — Manufacture of hollow glass
23140 — Manufacture of glass fiber
23190 — Manufacture and processing of other glass products, including technical glassware
23200 — Manufacture of refractory products
23310 — Manufacture of ceramic tiles and flags
23320 — Manufacture of bricks, tiles, and construction products in baked clay
23410 — Manufacture of ceramic household and ornamental articles
23420 — Manufacture of ceramic sanitary fixtures
23430 — Manufacture of ceramic insulators and insulating fittings
23440 — Manufacture of other technical ceramic products
23490 — Manufacture of other ceramic products
23510 — Manufacture of cement
23520 — Manufacture of lime and plaster
23610 — Manufacture of concrete products for construction purposes
23620 — Manufacture of plaster products for construction purposes
23631 — Manufacture of concrete
23632 — Manufacture of asphalt concrete
23640 — Manufacture of mortars
23650 — Manufacture of fiber cement
23690 — Manufacture of other articles of concrete, plaster, and cement
23700 — Cutting, shaping, and finishing of stone
23910 — Manufacture of abrasive products
23990 — Manufacture of other non-metallic mineral products not classified elsewhere
24100 — Manufacture of basic iron, steel, and ferroalloys
24200 — Manufacture of steel tubes, pipes, hollow profiles, and related fittings
24310 — Manufacture of cold-drawn bars
24320 — Cold rolling of narrow strips
24330 — Cold forming or folding
24340 — Manufacture of cold-headed products and wire
24410 — Manufacture of precious metals
24420 — Manufacture of aluminum
24430 — Manufacture of lead, zinc, and tin
24440 — Manufacture of copper
24450 — Manufacture of other non-ferrous metals
24460 — Processing of nuclear fuel
24510 — Casting of iron
24520 — Casting of steel
24530 — Casting of light metals
24540 — Casting of other non-ferrous metals
25110 — Manufacture of metal structures and parts of structures
25120 — Manufacture of doors and windows of metal
25210 — Manufacture of central heating radiators and boilers
25290 — Manufacture of other tanks, reservoirs, and containers of metal
25300 — Manufacture of steam generators, except central heating hot water boilers
25400 — Manufacture of weapons and ammunition
25500 — Forging, pressing, stamping, and roll forming of metal; powder metallurgy
25610 — Treatment and coating of metals
25620 — Machining
25710 — Manufacture of cutlery
25720 — Manufacture of locks and hinges
25730 — Manufacture of hand tools
25910 — Manufacture of steel drums and similar containers
25920 — Manufacture of light metal packaging
25930 — Manufacture of wire products, chains, and springs
25940 — Manufacture of fasteners and screw machine products
25990 — Manufacture of other fabricated metal products not classified elsewhere
26110 — Manufacture of electronic components
26120 — Manufacture of loaded electronic boards
26200 — Manufacture of computers and peripheral equipment
26300 — Manufacture of communication equipment
26400 — Manufacture of consumer electronics
26510 — Manufacture of instruments and appliances for measuring, testing, and navigation
26520 — Manufacture of watches and clocks
26600 — Manufacture of irradiation, electromedical, and electrotherapeutic equipment
26700 — Manufacture of optical instruments and photographic equipment
26800 — Manufacture of magnetic and optical media
27110 — Manufacture of electric motors, generators, and transformers
27120 — Manufacture of electricity distribution and control apparatus
27200 — Manufacture of batteries and accumulators
27310 — Manufacture of fiber optic cables
27320 — Manufacture of other electronic and electric wires and cables
27330 — Manufacture of wiring devices
27400 — Manufacture of electric lighting equipment
27510 — Manufacture of electric domestic appliances
27520 — Manufacture of non-electric domestic appliances
27900 — Manufacture of other electrical equipment
28110 — Manufacture of engines and turbines, except aircraft, vehicle, and cycle engines
28120 — Manufacture of hydraulic and pneumatic equipment
28130 — Manufacture of other pumps and compressors
28140 — Manufacture of taps and valves
28150 — Manufacture of bearings, gears, and driving elements
28210 — Manufacture of ovens, furnaces, and furnace burners
28220 — Manufacture of lifting and handling equipment
28230 — Manufacture of office machinery and equipment (except computers and peripheral equipment)
28240 — Manufacture of hand-held power tools
28250 — Manufacture of non-domestic cooling and ventilation equipment
28290 — Manufacture of other general-purpose machinery
28300 — Manufacture of agricultural and forestry machinery
28410 — Manufacture of metal-forming machinery
28490 — Manufacture of other machine tools
28910 — Manufacture of machinery for metallurgy
28920 — Manufacture of machinery for mining, quarrying, and construction
28930 — Manufacture of machinery for food, beverage, and tobacco processing
28940 — Manufacture of machinery for textile, apparel, and leather production
28950 — Manufacture of machinery for paper and paperboard production
28960 — Manufacture of machinery for plastics and rubber processing
28990 — Manufacture of other special-purpose machinery
29100 — Manufacture of motor vehicles
29200 — Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
29310 — Manufacture of electrical and electronic equipment for motor vehicles
29320 — Manufacture of other parts and accessories for motor vehicles
30110 — Building of ships and floating structures
30120 — Building of pleasure and sporting boats
30200 — Manufacture of railway locomotives and rolling stock
30300 — Manufacture of air and spacecraft and related machinery
30400 — Manufacture of military fighting vehicles
30910 — Manufacture of motorcycles
30920 — Manufacture of bicycles and invalid carriages
30990 — Manufacture of other transport equipment not classified elsewhere
31010 — Manufacture of office and shop furniture
31020 — Manufacture of kitchen furniture
31030 — Manufacture of mattresses
31090 — Manufacture of other furniture
32110 — Manufacture of coins
32120 — Manufacture of jewelry and related articles
32130 — Manufacture of imitation jewelry and related articles
32200 — Manufacture of musical instruments
32300 — Manufacture of sports goods
32400 — Manufacture of games and toys
32500 — Manufacture of medical and dental instruments and supplies
32910 — Manufacture of brooms and brushes
32990 — Manufacture of other products not classified elsewhere
33110 — Repair of fabricated metal products
33120 — Repair of machinery
33130 — Repair of electronic and optical equipment
33140 — Repair of electrical equipment
33150 — Repair and maintenance of ships and boats
33160 — Repair and maintenance of aircraft and spacecraft
33170 — Repair and maintenance of other transport equipment
33190 — Repair of other equipment
33200 — Installation of industrial machinery and equipment
35111 — Production of electricity by thermal power plants
35112 — Production of electricity by hydroelectric power plants
35113 — Production of electricity by other power plants, including nuclear, gas turbines, diesel fuel, and renewable energy sources
35120 — Transmission of electricity
35130 — Distribution of electricity
35141 — Sale of electricity to consumers
35142 — Activities of intermediaries and agents involved in the sale of electricity through distribution systems managed by others
35143 — Operation of electricity transmission lines and facilities
35210 — Production of gas
35220 — Distribution of gaseous fuels through pipelines
35231 — Sale of gas to consumers through pipelines
35232 — Activities of intermediaries and agents involved in the sale of gas through distribution systems managed by others
35233 — Consumption and transport of gas in exchange for heating services
35300 — Steam and air conditioning supply
36000 — Water collection, treatment, and supply
37000 — Sewerage
38110 — Collection of non-hazardous waste
38120 — Collection of hazardous waste
38210 — Treatment and disposal of non-hazardous waste
38220 — Treatment and disposal of hazardous waste
38310 — Dismantling of waste
38320 — Recovery of sorted materials
39000 — Remediation activities and other waste management services
41100 — Development of building projects
41200 — Construction of residential and non-residential buildings
42110 — Construction of roads and motorways
42120 — Construction of railways and underground railways
42130 — Construction of bridges and tunnels
42210 — Construction of utility projects for fluids
42220 — Construction of utility projects for electricity and telecommunications
42910 — Construction of water projects
42990 — Construction of other civil engineering projects not classified elsewhere
43110 — Demolition and site preparation
43120 — Site preparation work
43130 — Test drilling and boring
43210 — Electrical installation
43220 — Plumbing, heat, and air-conditioning installation
43290 — Other construction installation
43310 — Plastering
43320 — Joinery installation
43330 — Floor and wall covering
43341 — Glazing
43342 — Painting
43390 — Other building completion and finishing
43910 — Roofing activities
43991 — Rental of construction machinery and equipment with operator
43999 — Other specialized construction activities not classified elsewhere
45111 — Wholesale trade of new and used cars
45112 — Retail trade of new and used cars
45113 — Brokerage activities related to wholesale and retail trade of motor vehicles
45190 — Sale of other motor vehicles
45200 — Maintenance and repair of motor vehicles
45310 — Wholesale trade of motor vehicle parts and accessories
45320 — Retail trade of motor vehicle parts and accessories
45400 — Sale, maintenance, and repair of motorcycles and related parts and accessories
46110 — Wholesale on a fee or contract basis involving agricultural raw materials, live animals, textile raw materials, and semi-finished products
46120 — Agents involved in the wholesale of fuels, ores, metals, and industrial chemicals
46130 — Agents involved in the wholesale of wood and construction materials
46140 — Agents involved in the wholesale of machinery, industrial equipment, ships, and aircraft
46150 — Agents involved in the wholesale of furniture, household goods, and hardware
46160 — Agents involved in the wholesale of textiles, clothing, fur, footwear, and leather goods
46170 — Agents involved in the wholesale of food, beverages, and tobacco products
46180 — Specialized agents involved in the wholesale of particular products
46190 — Agents involved in the wholesale of a variety of goods
46210 — Wholesale of grain, unmanufactured tobacco, seeds, and animal feeds
46220 — Wholesale of flowers and plants
46230 — Wholesale of live animals
46240 — Wholesale of hides, skins, and leather
46310 — Wholesale of fruit and vegetables
46320 — Wholesale of meat and meat products
46330 — Wholesale of dairy products, eggs, and edible oils and fats
46341 — Wholesale of alcoholic beverages
46342 — Wholesale of non-alcoholic beverages
46350 — Wholesale of tobacco products
46361 — Wholesale of sugar
46362 — Wholesale of chocolate and sugar confectionery
46363 — Wholesale of bread and bakery products
46370 — Wholesale of coffee, tea, cocoa, and spices
46381 — Wholesale of fish, crustaceans, and mollusks
46382 — Wholesale of flour and cereals
46383 — Wholesale of other food products
46390 — Non-specialized wholesale of food, beverages, and tobacco
46410 — Wholesale of textiles
46421 — Wholesale of clothing
46422 — Wholesale of footwear
46423 — Wholesale of clothing accessories
46431 — Wholesale of electrical household appliances
46432 — Wholesale of radio and television equipment
46433 — Wholesale of pre-recorded audio and video recordings
46434 — Wholesale of photographic and optical goods
46440 — Wholesale of porcelain, glassware, and cleaning materials
46450 — Wholesale of perfumes and cosmetics
46460 — Wholesale of pharmaceutical goods
46470 — Wholesale of furniture, carpets, and lighting equipment
46480 — Wholesale of watches and jewelry
46491 — Wholesale of sports goods
46492 — Wholesale of office supplies, books, magazines, and newspapers
46499 — Wholesale of other household goods not classified elsewhere
46510 — Wholesale of computers, peripheral equipment, and software
46521 — Wholesale of electronic components
46522 — Wholesale of telecommunications equipment
46610 — Wholesale of agricultural machinery and equipment
46620 — Wholesale of machine tools
46630 — Wholesale of mining, construction, and civil engineering machinery
46640 — Wholesale of textile industry machinery and sewing machines
46650 — Wholesale of office furniture
46660 — Wholesale of office machinery and equipment
46690 — Wholesale of other machinery and equipment
46711 — Wholesale of petroleum products
46712 — Wholesale of natural gas
46713 — Wholesale of coal
46714 — Wholesale of gasoline
46715 — Wholesale of diesel fuel
46719 — Wholesale of other petroleum products
46720 — Wholesale of metals and metal ores
46731 — Wholesale of wood
46732 — Wholesale of construction materials
46733 — Wholesale of plumbing and heating equipment
46740 — Wholesale of equipment for water distribution and heating
46751 — Wholesale of fertilizers and agrochemical products
46759 — Wholesale of other chemicals
46760 — Wholesale of other intermediate products
46771 — Wholesale of scrap and waste materials, including ferrous and non-ferrous metals
46779 — Wholesale of non-metallic waste and scrap
46900 — Non-specialized wholesale trade
47110 — Retail sale in non-specialized stores with a focus on food, beverages, or tobacco
47190 — Other retail sale in non-specialized stores
47210 — Retail sale of fruit and vegetables in specialized stores
47220 — Retail sale of meat and meat products in specialized stores
47230 — Retail sale of fish, crustaceans, and mollusks in specialized stores
47240 — Retail sale of bread, cakes, flour confectionery, and sugar confectionery in specialized stores
47250 — Retail sale of beverages in specialized stores
47260 — Retail sale of tobacco products in specialized stores
47290 — Retail sale of other food products in specialized stores
47301 — Retail sale of gasoline in specialized stores
47302 — Retail sale of diesel fuel in specialized stores
47303 — Retail sale of gas for motor vehicles in specialized stores
47309 — Retail sale of lubricants, refrigerants, and other fuel products for motor vehicles in specialized stores
47410 — Retail sale of computers, peripheral equipment, and software in specialized stores
47420 — Retail sale of telecommunications equipment in specialized stores
47430 — Retail sale of audio and video equipment in specialized stores
47510 — Retail sale of textiles in specialized stores
47520 — Retail sale of hardware, paints, and glass in specialized stores
47530 — Retail sale of carpets, rugs, wall, and floor coverings in specialized stores
47540 — Retail sale of electrical household appliances in specialized stores
47591 — Retail sale of furniture
47592 — Retail sale of household utensils, ceramics, and kitchenware
47593 — Retail sale of non-electric domestic appliances
47594 — Retail sale of musical instruments and sheet music
47599 — Retail sale of other household appliances not classified elsewhere
47610 — Retail sale of books in specialized stores
47620 — Retail sale of newspapers, journals, and stationery in specialized stores
47630 — Retail sale of music and video recordings in specialized stores
47640 — Retail sale of sports equipment in specialized stores
47650 — Retail sale of games and toys in specialized stores
47710 — Retail sale of clothing in specialized stores
47721 — Retail sale of footwear
47722 — Retail sale of leather goods
47730 — Retail sale of pharmaceutical products in specialized stores
47740 — Retail sale of medical and orthopedic goods in specialized stores
47750 — Retail sale of cosmetics and toiletries in specialized stores
47760 — Retail sale of flowers, plants, seeds, fertilizers, pets, and pet food in specialized stores
47770 — Retail sale of watches and jewelry in specialized stores
47780 — Retail sale of other new goods in specialized stores
47791 — Retail sale of antiques
47792 — Retail sale of second-hand books
47793 — Activities of retail auction houses
47794 — Retail sale of other second-hand goods
47810 — Retail sale of food, beverages, and tobacco at stalls and markets
47820 — Retail sale of textiles, clothing, and footwear at stalls and markets
47890 — Retail sale of other goods at stalls and markets
47911 — Retail sale via mail order or the internet
47912 — Retail online auctions
47990 — Other retail sales outside stores, stalls, and markets
49100 — Passenger rail transport, interurban
49200 — Freight rail transport
49310 — Urban and suburban passenger land transport
49320 — Taxi operation
49390 — Other passenger land transport not classified elsewhere
49410 — Freight transport by road
49420 — Removal services
49500 — Transport via pipelines
50100 — Sea and coastal passenger water transport
50200 — Sea and coastal freight water transport
50300 — Inland passenger water transport
50400 — Inland freight water transport
51100 — Passenger air transport
51210 — Freight air transport
51220 — Space transport
52100 — Warehousing and storage
52210 — Service activities incidental to land transportation
52220 — Service activities incidental to water transportation
52230 — Service activities incidental to air transportation
52240 — Cargo handling
52290 — Other transportation support activities
53100 — Postal activities under a universal service obligation
53200 — Other postal and courier services
55101 — Hotels and similar accommodation with restaurants
55102 — Hotels and similar accommodation without restaurants
55200 — Holiday and other short-stay accommodation
55300 — Camping grounds, recreational vehicle parks, and trailer parks
55900 — Other accommodation
56100 — Restaurants and mobile food service activities
56210 — Event catering activities
56290 — Other food service activities
56300 — Beverage serving activities
58110 — Book publishing
58120 — Publishing of directories and mailing lists
58130 — Publishing of newspapers
58140 — Publishing of journals and periodicals
58190 — Other publishing activities
58210 — Publishing of computer games
58290 — Other software publishing
59110 — Motion picture, video, and television program production (popular activity codes)
59120 — Motion picture, video, and television post-production
59130 — Motion picture, video, and television program distribution
59140 — Motion picture projection activities
59200 — Sound recording and music publishing activities
60100 — Radio broadcasting
60200 — Television programming and broadcasting activities
61100 — Wired telecommunications activities
61200 — Wireless telecommunications activities
61300 — Satellite telecommunications activities
61900 — Other telecommunications activities
62010 — Computer programming activities
*(activity codes for individual entrepreneurs in Georgia, such as “IT consulting,” are not eligible for small business status due to the consulting category)
62020 — Computer consultancy activities
62030 — Computer facilities management activities
62090 — Other information technology and computer service activities
63110 — Data processing, hosting, and related activities
63120 — Web portals
63910 — News agency activities
63990 — Other information service activities not classified elsewhere
64110 — Central banking
64191 — Commercial banking
64199 — Other monetary intermediation
64200 — Activities of holding companies
64300 — Trusts, funds, and similar financial entities
64910 — Financial leasing
64920 — Other credit granting
64990 — Other financial service activities, except insurance and pension funding, not classified elsewhere
65110 — Life insurance
65120 — Non-life insurance
65200 — Reinsurance
65300 — Pension funding
66110 — Administration of financial markets
66120 — Security and commodity contracts brokerage
66190 — Other activities auxiliary to financial services, except insurance and pension funding
66210 — Risk and damage evaluation
66220 — Activities of insurance agents and brokers
66290 — Other activities auxiliary to insurance and pension funding
66300 — Fund management activities
68101 — Buying and selling of own residential real estate
68102 — Buying and selling of own non-residential real estate
68103 — Buying and selling of land
68201 — Renting and operating of own or leased residential real estate
68202 — Renting and operating of own or leased non-residential real estate
68203 — Renting of land
68209 — Other real estate activities
68310 — Real estate agencies
68320 — Management of real estate on a fee or contract basis
69101 — Notary activities
69109 — Other legal activities
69200 — Accounting, bookkeeping, and auditing activities; tax consultancy
70100 — Activities of head offices
70210 — Public relations and communication activities
70220 — Business and other management consultancy activities
71110 — Architectural activities
71120 — Engineering activities and related technical consultancy
71200 — Technical testing and analysis
72110 — Research and experimental development on biotechnology
72190 — Other research and experimental development on natural sciences and engineering
72200 — Research and experimental development on social sciences and humanities
73110 — Advertising agencies (popular activity codes)
73120 — Media representation
73200 — Market research and public opinion polling
74100 — Specialized design activities (popular activity codes)
74200 — Photographic activities
74300 — Translation and interpretation activities
74900 — Other professional, scientific, and technical activities not classified elsewhere
75000 — Veterinary activities
77110 — Renting and leasing of cars and light motor vehicles
77120 — Renting and leasing of trucks
77210 — Renting and leasing of recreational and sports goods
77220 — Renting of video tapes and disks
77290 — Renting and leasing of other personal and household goods
77310 — Renting and leasing of agricultural machinery and equipment
77320 — Renting and leasing of construction and civil engineering machinery and equipment
77330 — Renting and leasing of office machinery and equipment (including computers)
77340 — Renting and leasing of water transport equipment
77350 — Renting and leasing of air transport equipment
77390 — Renting and leasing of other machinery, equipment, and tangible goods not classified elsewhere
77400 — Leasing of intellectual property and similar products, except copyrighted works
78100 — Activities of employment placement agencies
78200 — Temporary employment agency activities
78300 — Other human resources provision
79110 — Travel agency activities
79120 — Tour operator activities
79900 — Other reservation service and related activities
80100 — Private security activities
80200 — Security systems service activities
80300 — Investigation activities
81100 — Combined facilities support activities
81210 — General cleaning of buildings
81220 — Other building and industrial cleaning activities
81290 — Other cleaning activities
81300 — Landscape care and maintenance service activities
82110 — Combined office administrative service activities
82190 — Photocopying, document preparation, and other specialized office support activities
82200 — Activities of call centers
82300 — Organization of conventions and trade shows
82910 — Activities of collection agencies and credit bureaus
82920 — Packaging activities
82990 — Other business support service activities not classified elsewhere
84111 — Executive and legislative activities of the central government
84112 — Regulation of the activities of providing health care, education, cultural services, and other social services
84113 — Administration of economic and social planning and statistics
84114 — Ancillary services for governmental activities
84120 — Regulation of the activities of providing health care, education, and cultural services, excluding social security
84130 — Regulation of and contribution to more efficient operation of businesses
84210 — Foreign affairs
84220 — Defense activities
84230 — Justice and judicial activities
84240 — Public order and safety activities
84250 — Fire service activities
84300 — Compulsory social security activities
85100 — Pre-primary education
85200 — Primary education
85310 — Lower secondary education
85320 — Technical and vocational secondary education
85410 — Post-secondary non-tertiary education
85420 — Tertiary education
85510 — Sports and recreation education
85520 — Cultural education
85530 — Driving school activities
85590 — Other education not classified elsewhere
85600 — Educational support activities
86100 — Hospital activities
86210 — General medical practice activities
86220 — Specialist medical practice activities
86230 — Dental practice activities
86900 — Other human health activities
87100 — Residential nursing care activities
87200 — Residential care activities for mental retardation, mental health, and substance abuse
87300 — Residential care activities for the elderly and disabled
87900 — Other residential care activities
88100 — Social work activities without accommodation for the elderly and disabled
88910 — Child daycare activities
88990 — Other social work activities without accommodation not classified elsewhere
90010 — Performing arts
90020 — Support activities to performing arts
90030 — Artistic creation
90040 — Operation of arts facilities
91010 — Library and archive activities
91020 — Museums activities
91030 — Operation of historical sites and buildings and similar visitor attractions
91040 — Botanical and zoological gardens and nature reserve activities
92000 — Gambling and betting activities
93110 — Operation of sports facilities
93120 — Activities of sports clubs
93130 — Fitness facilities
93190 — Other sports activities
93210 — Activities of amusement parks and theme parks
93290 — Other amusement and recreation activities
94110 — Activities of business and employers’ membership organizations
94120 — Activities of professional membership organizations
94200 — Activities of trade unions
94910 — Activities of religious organizations
94920 — Activities of political organizations
94990 — Activities of other membership organizations not classified elsewhere
95110 — Repair of computers and peripheral equipment
95120 — Repair of communication equipment
95210 — Repair of consumer electronics
95220 — Repair of household appliances and home and garden equipment
95230 — Repair of footwear and leather goods
95240 — Repair of furniture and home furnishings
95250 — Repair of watches, clocks, and jewelry
95290 — Repair of other personal and household goods
96010 — Washing and dry-cleaning of textile and fur products
96020 — Hairdressing and other beauty treatment
96030 — Funeral and related activities
96040 — Physical well-being activities
96090 — Other personal service activities not classified elsewhere
97000 — Activities of households as employers of domestic personnel
98100 — Undifferentiated goods-producing activities of private households for own use
98200 — Undifferentiated service-producing activities of private households for own use
99000 — Activities of extraterritorial organizations and bodies (embassies, diplomatic missions, and related activities)
Types of Activities for Individual Entrepreneurs with Small Business Status
The activity codes for individual entrepreneurs (IE) with small business status in Georgia are not listed here. Instead, only the types of activities are specified because small business tax benefits apply to certain types of activities, not directly to codes. If your type of activity matches any of the activity codes listed above, use Ctrl+F to search for your code by keyword in the provided list.
If you need to add a new type of activity that qualifies for the Small Business status, you can do so in two ways:
- Add it as an additional activity in the application for Small Business status. However, you can only specify two activities—one primary and one additional.
- Simply enter the corresponding code of the new activity in the information card if it meets the requirements for Small Business status.
If the new activity does not meet the conditions for Small Business status, you can still add it to the information card and account for it separately under the general taxation system. In this case, annual tax declarations will be filed with a 20% tax rate, as per the rules for individual entrepreneurs under the general system. If the new activity involves, for example, royalties, a special taxation procedure may apply, which should be reviewed separately.
List of Activities:
- Dendrology
- Design/project activities
- Purchasing on behalf of clients or through the internet
- Web services, audio, and video services
- Processing of fish, crustaceans, and mollusks
- Furniture repair
- Childcare services
- Production of cotton candy, ice cream, and popcorn
- Printing activities
- Delivery services (within Georgia)
- Education in the field of culture and crafts
- Education in sports and recreation
- Organization of entertainment, sports, and leisure activities
- Funeral services and related activities
- Cleaning services
- Event organization
- Production and/or sale of non-excise beverages
- Furniture production
- Manufacturing and processing of linen and other textile products
- Installation of plumbing, heating, and air conditioning systems
- Production, repair, and maintenance of tools and equipment
- Installation of doors and windows
- Cartridge refilling
- Sewing/knitting
- Public catering services
- Food processing and production
- Egg production
- Computer and peripheral equipment repair
- Computer and copying services
- Computer programming and related activities
- Metal stamping
- Horticulture, flower growing, and bouquet arrangement
- Trading of second-hand goods
- Poultry farming
- Beekeeping
- Livestock farming
- Translation (written and oral) services
- Glass production
- Activities of a caregiver or assistant
- Manufacture/repair of musical instruments
- Production of goods for use in construction
- Production of concrete, gypsum, and cement products
- Production of plastic construction products
- Product sales and customer acquisition
- Processing and production of dairy products
- Watch production
- Binding and finishing services
- Wholesale trade
- Distribution services
- Communication equipment repair
- Production of confectionery and cakes
- Production of household utensils and equipment
Construction and repair services
Family hotel services
Advertising activities
Repair of household items and devices
Production of household, hygiene products, and equipment
Retail trade
Maintenance of agricultural and heavy machinery
Sale of agricultural products
Production of spices and seasonings
Quick payment service through terminals
Production/repair of various tools and equipment
Clothing alteration and repair
Production of clothing and accessories
Textile production
Transportation services
Tourist activities
Repair of footwear and leather goods
Stone processing and cladding
Ice production
Welding services
Mixed farming
Production of tea, coffee, fruits, and juices
Baking (except tone bread)
Animal care services
Book publishing
Production of carpets and rugs
Production of mechanized hand tools
Production and sale of handmade accessories
Production of artificial jewelry and related goods
Processing and preservation of fruits and vegetables (dried)
Production of various wooden products
Production of wooden packaging
Sound recording and music publishing activities
Artistic creativity
Educational/training activities
Production of rubber products
Repair of watches and jewelry
Carpentry activities
Courier services
Production of construction products
Grinding services
Production of household, agricultural, and decorative goods
Body art
Shoe repair
Photographic activities
Mixed goods trade
Production of jewelry and tassels
Mediation activities
Electrical installation, construction, assembly, and repair works
Laser hair removal services (excluding medical services)
If you are unable to find activity codes for individual entrepreneurs (IE) in Georgia corresponding to your type of activity, we recommend using https://matsne.gov.ge/.