How the Georgia small business status calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue / turnover (GEL) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Small-business tax | tax | $round(annualRevenue <= $const.threshold ? annualRevenue * $const.lowRate : $const.threshold * $const.lowRate + (annualRevenue - $const.threshold) * $const.highRate, 2) |
| Net income / year | netIncome | $round(annualRevenue - tax, 2) |
| Effective rate | effectiveRate | $round(annualRevenue > 0 ? tax / annualRevenue * 100 : 0, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
lowRate | 0.01 |
highRate | 0.03 |
threshold | 500000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 80,000 GEL revenue, well under the 500,000 threshold
given annualRevenue | 80000 |
|---|---|
expect tax | 800 |
expect netIncome | 79200 |
expect effectiveRate | 1 |
Case 2 — 600,000 GEL revenue, over the threshold — blended rate
given annualRevenue | 600000 |
|---|---|
expect tax | 8000 |
expect netIncome | 592000 |
expect effectiveRate | 1.33 |
Sources
- Revenue Service of Georgia — Small Business Status · checked 2026-08-22
- Andersen in Georgia — Small-Business Status (1% Tax Regime) · checked 2026-08-22
- IBCCS Tax — Georgia 1% Tax Regime in 2026 · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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