{
  "$comment": "Machine-readable companion to https://valem.run/calculators/georgia/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/georgia/self-employed",
  "dataUrl": "https://valem.run/calculators/georgia/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Georgia small business status model by Valem (https://valem.run/calculators/georgia/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/georgia/self-employed/verify",
  "country": "georgia",
  "countryName": "Georgia",
  "formula": "self-employed",
  "formulaName": "Small Business Status",
  "title": "Small Business Status Calculator — Georgia self-employed tax",
  "answer": "Your net income under Georgia's Small Business Status is turnover minus a flat 1% tax up to 500,000 GEL of annual turnover, and 3% on the amount above that.",
  "lang": "en",
  "currency": "GEL",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Revenue Service of Georgia — Small Business Status",
      "url": "https://www.rs.ge/SmallBusinessStatus-en",
      "checked": "2026-08-22"
    },
    {
      "label": "Andersen in Georgia — Small-Business Status (1% Tax Regime)",
      "url": "https://ge.andersen.com/1-tax-regime/",
      "checked": "2026-08-22"
    },
    {
      "label": "IBCCS Tax — Georgia 1% Tax Regime in 2026",
      "url": "https://ibccs.tax/blog/georgia-1-tax-regime-in-2026-individual-entrepreneur-and-small-business-status/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "effectiveRate",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue / turnover (GEL)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "tax",
      "type": "number",
      "label": "Small-business tax",
      "format": "number",
      "formula": "$round(annualRevenue <= $const.threshold ? annualRevenue * $const.lowRate : $const.threshold * $const.lowRate + (annualRevenue - $const.threshold) * $const.highRate, 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round(annualRevenue - tax, 2)"
    },
    {
      "name": "effectiveRate",
      "type": "number",
      "label": "Effective rate",
      "format": "number",
      "formula": "$round(annualRevenue > 0 ? tax / annualRevenue * 100 : 0, 2)"
    }
  ],
  "testCases": [
    {
      "description": "80,000 GEL revenue, well under the 500,000 threshold",
      "given": {
        "annualRevenue": 80000
      },
      "expect": {
        "tax": 800,
        "netIncome": 79200,
        "effectiveRate": 1
      }
    },
    {
      "description": "600,000 GEL revenue, over the threshold — blended rate",
      "given": {
        "annualRevenue": 600000
      },
      "expect": {
        "tax": 8000,
        "netIncome": 592000,
        "effectiveRate": 1.33
      }
    }
  ],
  "spec": {
    "id": "self-employed-georgia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "tax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        },
        "effectiveRate": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "lowRate": 0.01,
      "highRate": 0.03,
      "threshold": 500000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 80000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.tax",
        "expr": "$round(annualRevenue <= $const.threshold ? annualRevenue * $const.lowRate : $const.threshold * $const.lowRate + (annualRevenue - $const.threshold) * $const.highRate, 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round(annualRevenue - tax, 2)"
      },
      {
        "path": "$.effectiveRate",
        "expr": "$round(annualRevenue > 0 ? tax / annualRevenue * 100 : 0, 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'Small Business Status is not automatic — a regular individual entrepreneur is taxed at 20% by default, and this preferential 1%/3% rate on turnover only applies once granted. Some activities do not qualify. This model assumes Small Business Status already holds. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue / turnover (GEL)",
              "bind": "$.annualRevenue",
              "placeholder": "80000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Small-business tax",
                  "bind": "$.tax",
                  "format": "number"
                },
                {
                  "id": "rateTile",
                  "type": "statTile",
                  "label": "Effective rate",
                  "bind": "$.effectiveRate",
                  "format": "number",
                  "caption": "%"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Revenue Service of Georgia — Small Business Status",
                  "url": "https://www.rs.ge/SmallBusinessStatus-en",
                  "date": "2026-08-22"
                },
                {
                  "label": "Andersen in Georgia — Small-Business Status (1% Tax Regime)",
                  "url": "https://ge.andersen.com/1-tax-regime/",
                  "date": "2026-08-22"
                },
                {
                  "label": "IBCCS Tax — Georgia 1% Tax Regime in 2026",
                  "url": "https://ibccs.tax/blog/georgia-1-tax-regime-in-2026-individual-entrepreneur-and-small-business-status/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "80,000 GEL revenue, well under the 500,000 threshold",
        "given": {
          "$.annualRevenue": 80000
        },
        "expect": {
          "$.tax": 800,
          "$.netIncome": 79200,
          "$.effectiveRate": 1
        }
      },
      {
        "description": "600,000 GEL revenue, over the threshold — blended rate",
        "given": {
          "$.annualRevenue": 600000
        },
        "expect": {
          "$.tax": 8000,
          "$.netIncome": 592000,
          "$.effectiveRate": 1.33
        }
      }
    ]
  }
}