Georgia
South Caucasus · civil law · EU association
Corporate tax on the Estonian model: 15 per cent, but only on distributed profits. Reinvest and you pay nothing — which is why growing companies come here.
The country
A republic in the South Caucasus, 3.7 million people, capital Tbilisi, lari as its currency.
Association agreement with the EU; free trade with the EU, China, Türkiye and EFTA.
Continental European civil law. Twenty years of administrative reform have pushed Georgia far up the international ease-of-doing-business rankings.
Tax and obligations
- Corporate tax of 15 per cent, payable only on distribution. Retained profits go untaxed.
- Free industrial zones with zero per cent corporate tax.
- For IT companies, status as a Virtual Zone with exemption on foreign-source income.
- Small businesses with turnover up to 500,000 lari pay one per cent on turnover.
- 57 double taxation treaties. No minimum capital.
Registers and transparency
The National Public Register records members and directors and is publicly accessible. Georgia is therefore the most transparent of the four jurisdictions.
Company forms
LLC (შპს) · Joint-stock company · Limited partnership · Sole trader · Branch office · Trust
What you need to know
There is no online registration. All documents are filed in person at the register. Remote handling works only via an apostilled power of attorney — we prepare it, but you must have it certified and apostilled, and that takes time before the actual procedure begins.
Our product for this jurisdiction
Georgia LLC
€1,490
Fixed price, first-year government fees included, one point of contact through to incorporation.
See scope and price