Service · Georgia
Registering a company in Georgia
A Georgian LLC can be registered in one business day, fully foreign-owned, with profits taxed only when they are distributed. We handle the structure, registration, legal address, bank account and tax set-up.
Why companies choose Georgia
- Registration through the Public Service Hall (National Agency of Public Registry), usually in one business day, with a same-day option
- 100% foreign ownership allowed
- Corporate tax only when profits are distributed (the "Estonian model")
- No transfer or stamp taxes
Tax at a glance
| Tax | Rate and rule |
|---|---|
| Corporate income tax | 15% on distributed profits; retained profits are not taxed. 20% for banks, microfinance organisations and lenders. |
| Withholding tax on dividends | 5%, which a tax treaty can reduce |
| VAT | 18%; registration is mandatory once turnover exceeds GEL 100,000 in any 12 months |
| Corporate property tax | Up to 1% a year of the residual value of fixed assets |
| Transfer and stamp taxes | None |
Choosing the right structure
- Limited liability company (LLC). The standard vehicle for trading, holding and service businesses.
- Individual Entrepreneur with Small Business status. 1% tax on turnover up to GEL 500,000 (3% above). Many professional activities are excluded, including consulting, legal, audit and financial services.
- International Company status. 5% tax on distributed profits for qualifying companies that provide services abroad.
- Free Industrial Zones. Tax exemptions for permitted activities carried out inside a zone.
Documents you need
- Passports of the founders and director
- For a corporate founder: registry extract, charter, shareholder decision and power of attorney, apostilled and translated
- A registered legal address, with the property owner's written consent
After registration
The company then needs a bank account, tax registration (and VAT registration if the threshold applies), monthly tax declarations and bookkeeping. We arrange all of these so the company is ready to trade.
How we help
- Recommend the structure and check the tax position before you register
- Prepare, translate and legalise the documents
- Provide or arrange the legal address
- Register the company at the Public Service Hall, in person or under a power of attorney
- Open the corporate bank account
- Arrange accounting and tax filings with trusted local partners
See also: Virtual Zone IT company · AIFC company in Kazakhstan
Frequently asked questions
Can a foreigner own 100% of a Georgian company?
Yes. There is no local-partner requirement for an LLC.
How long does company registration take in Georgia?
Usually one business day at the Public Service Hall, with a same-day expedited option.
Do I need to be in Georgia to register a company?
No. Registration can be done by a representative under a notarised power of attorney. Opening the bank account usually requires one visit by the director.
Can a consulting company use the 1% tax regime?
No. Consulting, legal, audit, financial and several other activities are excluded from Small Business status, so an LLC is usually the right vehicle.
Discuss your case
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Information current as of September 2026. It is general information, not legal or tax advice.
- Forbes Georgia: business registration procedure in Georgia
- PwC Worldwide Tax Summaries: Georgia corporate income tax
- PwC Worldwide Tax Summaries: Georgia withholding taxes
- PwC Worldwide Tax Summaries: Georgia other taxes
- Andersen Georgia: 1% small business regime
- PwC Worldwide Tax Summaries: Georgia tax incentives