International Trading (without physical import/export) Services (local & international) Manufacturing (for local sales)
Manufacturing (Processing/Packaging/Assembly) Trading (storagem import-export through Georgia)
IT Software & technology Development
IT and Sea/Ship relate Sevices
Trading (Import-Export through Georgia)
Small Entrepreneurship, Intermediary Sevices
Business set-up in 1 day Easy bank account opening & maintence (if business is operational through Georgia)
Business set-up in 1 day Tax-free for export-oriented companies, Cheap facilities Easy bank account opening & maintenance Free trade with EU, CIS, Turkey, China, Ukraine, GSP with USA
Business set-up to 3 weeks Special taxation regime Easy Banking (Business must be operational from Georgia)
Business set-up to 3 weeks Special taxation regime Easy Banking (Business must be operational from Georgia)
Business set-up in 1 day Easy maintenance Easy Banking
Business set-up in 1 day Easy maintenance Easy Banking
0% profit tax (if no dividends are withdrawn, 15% otherwise) 18% VAT (after 100 000 GEL turnover) 20% personal income tax +2% pension tax up to 1% property tax
0% tax on all corporate taxes20% personal income tax (payable by the employess) +2% pension tax 4% tax on local supplies/sales
0% tax on all corporate taxes
5% tax on Dividend
5% personal income tax5% corporate income tax 0% on all other taxes
5% tax on Dividend Withdrawal 0% con all other taxes, including customs taxes
Only 1% tax from the turnover on up to 500 000 GEL (125 000 EUR) turnover No VAT until 100 000 GEL annual turnover 3% turnover tax on 500 000 GEL and above
