Incorporate · Asia

Company Formation in Georgia

Estonian-style distribution tax with fast, low-cost incorporation. Review the legal form, tax position, treaty network and indicative cost, then talk to one team that structures it end to end.

Licensed CSP
50+ yrs combined experience
15+ jurisdictions

Corporate tax: 0% on retained profits, 15% on distributed profits
VAT / GST: 18%
Formation: 1-3 days
Foreign ownership: 100% permitted
Tax treaties: 58+
Setup cost: USD 800 - 3,000

At a glance

Common entity: Limited Liability Company (LLC)
Formation time: 1-3 days
Setup cost: USD 800 - 3,000
Annual cost: USD 1,000 - 3,000
Foreign ownership: 100% permitted
Tax treaties: 58+

E-commerceSaaS and technologyTradingConsulting and servicesHolding company

Best for

Bootstrapped businesses reinvesting profit
Low-cost base between Europe and Asia
IT companies using Virtual Zone status

Less ideal for

Founders needing to distribute profits frequently
Those wanting an EU or GCC address

Legal and formation

Legal system	Civil law
Common entity types	Limited Liability Company (LLC), Joint Stock Company (JSC)
Formation timeline	1-3 days
Minimum capital	None
Foreign ownership	100% permitted
Minimum shareholders	1
Minimum directors	1
Local presence	Registered address in Georgia required
Public registry	Directors and shareholders on the public business registry
Audit	Audit only above statutory thresholds

Tax profile

Corporate income tax	0% on retained profits, 15% on distributed profits (Estonian-style model; special regimes for Virtual Zone and International Company status)
VAT / GST	18%
Withholding, dividends	5%
Withholding, interest	5%
Withholding, royalties	5%
Capital gains	Taxed on profit distribution under the distribution model
Territorial system	No
CFC rules	No
Participation exemption	Distribution-based model defers tax until profits are paid out

Every figure above is indicative. Rates, thresholds, minimum capital, ownership rules and timelines change and vary by activity, licence and structure. They are confirmed with the relevant authority and in a tailored quote before you rely on them. This is general information, not legal or tax advice.

How to set up in Georgia

1
Choose the entity type and reserve the company name
2
Prepare the charter and founders resolution
3
Register with the National Agency of Public Registry
4
Obtain the tax identification number and register for VAT if required
5
Open a corporate bank account (in person is generally expected)

Banking reality

Georgian banks are relatively accessible and offer multi-currency accounts, but they have tightened KYC, and non-resident onboarding increasingly expects the director to attend in person with a clear business purpose.