Monthly small-business declaration on rs.ge

What you are filing

If you are an individual entrepreneur with the small business status, you file one declaration for every calendar month and pay the tax with it. The deadline is the 15th day of the next month (Tax Code, Article 93(1^1)). The tax is 1 percent of taxable income, and 3 percent from the start of the month in which your gross income for the year passes GEL 500,000 (Article 90). This post is the walk through the portal. The rules for line 15, the 15th falling on a weekend, and a month with no income are in the monthly return and zero months, and we do not repeat them here.

Not sure you have the status? It is granted by the tax authority on your application, which ends with a small business certificate (Article 89(1)). It is for an entrepreneur who is a natural person (Article 88(1)). The micro business status is a different one, with a GEL 30,000 yearly limit and a yearly return (Articles 84 and 93(1)). If you do not have the status yet, read how to open an individual entrepreneur in Georgia.

The status can end. It is revoked from the start of the next year if your gross income passed GEL 500,000 in each of two calendar years, and from the first day of the next month if you ask the tax authority to cancel it (Article 89(2), (3) and (3^1)). Until then you keep filing every month.

By hand, step by step

1. Add up the month. Take every payment you received in the month. A payment in dollars, euros or any other currency counts in lari at the official National Bank of Georgia rate of the day you received it. The rate tool gives that rate for any date.
2. Sign in at rs.ge. Use the e-services sign-in. If your account has the two-step check, rs.ge sends an SMS code to your registered phone. The guide to rs.ge and signing in covers it.
3. Open the declarations section. It is called Declarations in the English version. It opens the declarations application, where your saved and sent declarations are listed.
4. Start a new declaration of the monthly small-business type and pick the month. If you already filed that month, rs.ge treats a second one as a correction.
5. Fill in the figures. The form works out the tax from the income lines. Check that the cumulative line for the year is right, because the rate depends on it.
6. Save, check, then send. A saved declaration is only a draft. After you send it, look at the list and make sure its status shows it was sent. A draft that was never sent is not a filed declaration.
7. Pay. The tax is due by the same 15th. rs.ge has an online payment section, and you can also pay from your bank. Check the payment details on rs.ge before you pay, so the money lands on the right tax.

If you are late

The Tax Code fines a late return. If it is up to two months late, the fine is 5 percent of the tax for each overdue month, counting a started month as a whole one, and it stops at 30 percent in total. Later than two months, it is 10 percent of the tax (Article 274(1) and (2)). Where the tax on the return is zero, this fine is not imposed (Article 274(3)), so a zero return filed late costs nothing under this article. File it anyway: since March 2026 a month with no return counts as a violation, as the monthly return post explains.

How Kvitiko helps

Kvitiko is an independent product, not part of rs.ge. You record each payment, and it does the arithmetic and the form: it converts at the National Bank rate of each payment’s date and prepares the declaration. You see the figures, the tax and the deadline, then approve once. The approval page is on by default. You can turn it off in Settings, but then nothing stops a mistake before it reaches rs.ge. You also get a reminder before each deadline, and you can connect your own AI assistant to ask what is due. You still pay the tax from your own bank.

29 ₾ a month, cancel any time. Create your account