Georgia
Register as an Individual Entrepreneur with Small Business Status and pay just 1% on gross turnover up to GEL 500,000 (3% above), with no general social tax. Taxes turnover, not capital gains. Caveat: the 1% covers Georgian-source income.
Self-employment / business income via an Individual Entrepreneur with Small Business Status; taxed as turnover, not capital gains.
1% of gross turnover up to GEL 500,000/yr (3% on the excess) under Small Business Status; otherwise standard 20% PIT on net.
No separate social tax for the self-employed beyond a 2% pension contribution for Georgian nationals; foreigners generally exempt.
Register as an Individual Entrepreneur and obtain Small Business Status for the 1% regime; monthly turnover declarations. Applies to Georgian-source income (work done while physically in Georgia).
USDC for services counts as turnover at GEL value when received; Georgia exempts individuals' crypto-to-fiat gains, but the 1% applies to service turnover regardless of crypto.