Free Industrial Zones & Business Tax Incentives in Georgia

Georgia actively courts business with tax regimes that go beyond the standard system — particularly attractive for IT companies, exporters and holding structures.

Free Industrial Zones (FIZ)

Poti, Kutaisi and Tbilisi host free industrial zones. Companies registered there are exempt from corporate profit tax, VAT and property tax on operations within the zone and on exports. Dividend tax still applies when profit is withdrawn from the zone.

International Company status

IT companies and maritime carriers operating mainly outside Georgia can qualify for a preferential status: 5% corporate tax and 5% payroll tax instead of standard rates.

Virtual Zone (for IT)

Companies selling software abroad can obtain Virtual Zone Person status — 0% profit tax on export of services, plus VAT relief.

Practical tip

These regimes require separate registration and don't apply automatically to any sole proprietor — consult a local accountant before choosing a business structure.