International Company Status in Georgia: Application Support
International Company Status is the most attractive Georgian tax regime for two specific groups: IT service companies and maritime service companies. A company holding it pays 5% corporate income tax on distributed profit instead of 15%, 5% personal income tax on the salaries it pays instead of 20%, no withholding tax on dividends, and no property tax on assets used in the permitted activity — land tax still applies. The status is granted by ordinance of the Government of Georgia, so it has to be applied for and earned: the applicant needs a documented track record in the permitted activity and real operations in Georgia. We check whether you qualify, build the substance that is expected, and run the application for you. Rates and requirements described here reflect July 2026; we confirm them against rs.ge and the current government ordinance before you order.
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What we do
- Eligibility review — we test your activity against the permitted IT and maritime service lists in the government ordinance, check your track record against the two-year requirement, and tell you plainly if the status is out of reach.
- Regime comparison — International Company Status against Virtual Zone status, Small Business Status and a Free Industrial Zone company, with the effective tax rate and the reporting load of each set out for comparison.
- Entity setup or conversion — we register the Georgian company that will hold the status, or adjust an existing one so it fits the requirements, including the corporate documents that evidence the required experience.
- Substance build — office space, local employees and employer registration, because the regime is aimed at companies with genuine operations in Georgia rather than a registered address.
- Application and filing route — we prepare the application in the form set by the Minister of Finance, file it with the Revenue Service, and manage the review as it moves to the Ministry of Finance and on to the government for decision.
- Post-grant compliance — monthly declarations, payroll at the reduced rate, and monitoring of the revenue-mix test, so income from a side activity never puts the status at risk.
How it works
Intake call: you describe the activity, the company history and where revenue comes from; we confirm whether the status is realistic and which evidence is needed.
Structure decision: we put the options in writing — International Company Status or an alternative regime — with the tax and reporting consequences of each.
Setup: we register or adjust the Georgian entity, arrange the office and the first local hires, and register the company as an employer.
Filing: we submit the application to the Revenue Service and follow it through the Ministry of Finance to the government ordinance that grants or refuses the status.
Handover: once the status is granted, we set up the monthly routine — payroll, declarations and the revenue-mix check — and stay available for questions.
Facts worth knowing before you decide
The services must go to non-residents
The regime is built for work delivered to clients outside Georgia. Domestic revenue does not count toward the permitted activity.
Two years of track record
The applicant has to document experience in the permitted activity — its own, or that of a non-resident company it represents, or of partner companies that each hold it.
The status is granted, not registered
The government decides by ordinance on the Ministry of Finance's recommendation, after the Revenue Service has reviewed the file. It then runs without a fixed end date.
This page describes our service and gives general information — it is not tax or legal advice. Tax rates, thresholds, eligibility conditions and competent authorities can change, and the rules of your country of residence apply alongside the Georgian ones. We confirm the current position for your case, in writing, before you order. · Last reviewed 07/2026
Frequently Asked Questions
Which activities can obtain International Company Status?
Two groups only: the IT services named in the government ordinance, such as software, web and game development and related digital services, and maritime service activities such as ship management, crewing and agency work. Trade, general consulting, marketing and holding activities do not qualify. The permitted list is set by ordinance and has been amended before, so we verify your exact activity against the list in force before you apply.
Do I need an existing track record in the activity?
Yes — and it is a hard criterion, not a preference. The rules recognise three routes: the Georgian company itself has at least two years of experience in the permitted activity; or it represents a non-resident enterprise that has that experience; or it is majority-owned by partner companies that each hold it. A newly founded company with nothing behind it does not qualify, which is why we test this point first and tell you which of the three routes your case can actually document.
How does this differ from Virtual Zone status?
Virtual Zone status is aimed at IT companies exporting software and gives 0% corporate tax on that profit, but 5% on dividends and standard 20% payroll tax. International Company Status gives 5% on distributed profit, 5% payroll tax and 0% on dividends, and it also covers maritime services. Which one wins depends on how much you pay in Georgian salaries and how much profit you distribute — we model both with your numbers. Our virtual zone article explains the mechanics of that regime in detail.
Is at least 98% of revenue really required from permitted activities?
Yes. Income from activities outside the approved list has to stay marginal — the accepted margin is 2% of the revenue from permitted activities. In practice this is a matter of invoicing discipline, because a single large unrelated project can breach the test. We monitor the revenue split each month and flag a contract before it becomes a problem. Once granted, the status runs without a fixed end date and takes effect from the beginning of the month in which it is granted.