Tax Structuring for Georgia: Advisory and Implementation
Georgia has several genuinely low-tax regimes, and which one fits depends on facts rather than preference: Small Business Status for individual entrepreneurs, the standard LLC taxed at 15% only when profit is distributed, Virtual Zone status for exported software, International Company Status at 5% for IT and maritime services, and a Free Industrial Zone company with broad exemptions for goods businesses, subject to the 4% levy on trade with mainland Georgia. We look at where your customers are, how your income arises, whether you pay salaries in Georgia and how much profit you take out, then put a recommendation in writing with the effective rate, the reporting load and the risks of each option. We build structures with real substance and correct reporting, and we say clearly when controlled-foreign-company or reporting rules in your country of residence will undo the saving. Rates reflect July 2026 and are confirmed against rs.ge before you act on them.
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What we do
- Structure review — we map your revenue sources, customer locations, staff and profit distribution plans against every Georgian regime that could apply to you.
- Written recommendation — the realistic options compared on effective tax rate, setup cost, annual compliance burden, and the conditions that could cost you the status later.
- Home-country reality check — we flag where controlled-foreign-company rules, permanent-establishment risk or automatic information exchange limit the benefit, so the plan survives contact with your own tax office.
- Implementation — registration of the entity or application for the status through our company registration, Individual Entrepreneur, International Company or Free Zone services.
- Personal side — coordination with tax residency and residence permit work, because the company structure and your own residency have to fit together.
- Ongoing review — monthly accounting with the thresholds under watch, including mandatory VAT registration once taxable turnover passes 100,000 GEL in any continuous 12 months.
How it works
Discovery call: we go through the business model, revenue, staff, distribution plans and your current country of residence.
Analysis: we model the realistic Georgian options on your figures, including the tax you would pay after distribution rather than only the headline rate.
Recommendation: you receive the written comparison and a recommendation, with the open risks and the conditions each regime carries.
Implementation: we register the entity or apply for the status, set up payroll and accounting, and put the reporting routine in place.
Monitoring: we review the structure as your revenue and plans change, and warn you before a threshold or a condition is breached.
Facts worth knowing before you decide
The headline rate answers nothing
What matters is the tax after you take profit out. A 0% rate on retained profit and 15% on distribution is a different business case than 1% on turnover.
Your home country has a say
Controlled-foreign-company rules, management-and-control tests and automatic information exchange apply regardless of Georgian law. We tell you when the saving will not survive them.
Substance is not optional
A structure that exists only on paper is the one that fails a review. Real operations cost something — and are still usually cheaper than the alternative.
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
How much tax would I actually pay in Georgia?
It depends on the structure and on whether you take profit out, so a headline rate answers nothing on its own. A standard LLC pays nothing on reinvested profit and 15% when profit is distributed, plus 5% dividend tax where it applies; Virtual Zone and International Company Status change that picture again. Our tax calculator gives you a first indication, and the written recommendation gives you the effective rate on your own numbers.
Is Small Business Status with its 1% rate an option for me?
Only for an individual entrepreneur, within the annual turnover limit of 500,000 GEL and only for activities the status permits — several professional and licensed activities are excluded. Turnover above the limit is taxed at 3%, and exceeding it in two consecutive years costs the status. Whether it fits your activity is what our Individual Entrepreneur service checks; how the status works in detail is covered in our Small Business Status article.
Will my home country accept a Georgian structure?
That depends on your residence and on the substance of the setup. Controlled-foreign-company rules, management-and-control tests and reporting obligations such as automatic information exchange apply regardless of Georgian law. A structure that exists only on paper is the one that fails. We build real substance and tell you when the saving will not survive your own tax authority — that is more useful than an optimistic plan.
What do I get from the advisory work?
A written comparison of the realistic options with effective rates, setup and running costs, the compliance calendar and the risks of each, plus a clear recommendation. If you go ahead, implementation runs through our registration and accounting teams, so the structure that was recommended is the one that gets built and filed.