Taxation Services in Georgia

At IBCCS TAX we are experienced international tax planning advisers offering
legal & tax advisory assistance both on an international and local scale.

Tax Consultant

Taxation Services in Georgia Country

Georgia’s unique fiscal environment, including its territorial tax system and special regimes, offers significant opportunities for businesses and individuals. However, leveraging these advantages requires expert guidance to ensure full compliance and strategic optimization. At IBCCS TAX Georgia, our dedicated tax services are designed to provide clarity and proactive advice, transforming complex tax regulations into a clear advantage for your business. We act as your strategic advisors in all tax-related matters, helping you navigate the local landscape with confidence.

A Proactive Approach to Georgian Tax

Our philosophy is to be proactive, not reactive. We believe that effective tax management begins long before any declarations are filed. Our experts work closely with you to understand your business operations and goals, allowing us to provide forward-thinking advice that aligns with Georgia’s unique fiscal environment. We ensure you are always informed about important regulatory changes and help you integrate them into your daily activities. This proactive stance helps mitigate risks, optimize liabilities, and ensure your structure is both compliant and efficient.

Our Comprehensive Tax Services in Georgia

We offer a full suite of tax services designed to cover every aspect of your obligations and opportunities in Georgia. Our expertise ensures that you are in full compliance with all relevant laws and regulations.

Strategic Tax Planning & Management:

Compliance & Reporting:

Audits, Disputes & Representation:

Rulings & Permits:

Residency & Status:

Your Advocate and Tax Advisor in Georgia

By choosing IBCCS TAX Georgia, you gain more than a service provider; you gain a dedicated partner and advocate. We transform the complexities of local regulations into a clear, manageable framework, giving you the peace of mind to focus on your primary business goals. Whether you need strategic planning or direct representation before the authorities, our team is committed to protecting your interests and ensuring your success in the Georgian market.

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Jurisdictions

Cyprus, Estonia, Georgia, UAE, and Uzbekistan each have their strengths for different situations. Through our extensive partner network, we also provide services across 50+ additional jurisdictions worldwide. The trick is understanding which combination fits your business model and personal circumstances. Smart international structuring means finding real opportunities in stable jurisdictions rather than chasing clever schemes that might backfire later.

We are able to register your company in a timely manner at competitive fees in the following (and not only) jurisdictions:

Taxation:

  • Corporation Tax: 2.5 – 12.5%
  • Capital Gains Tax: none*
  • VAT: 0 – 19%

Main benefits of the jurisdiction:

  • One of the lowest Corporation Tax in European Union
  • No Capital Gains Tax on sale of securities
  • No Withholding Tax on dividends paid and received
  • Large number of Double Tax Treaties signed
  • Access to EU directives
  • Non-dom regime, residency by investment, naturalisation by investment possible
  • Flexible and stable tax and legal system

Types of entities: Private Limited Company, Public Limited Company, General Partnership, Limited Partnership, Partnership Limited by Shares, Trusts, Charitable Foundation, Associations, Clubs

Disclosure rules:

  • Public Registry of Ultimate Beneficial Owners: no
  • Public Registry of Companies: yes

Time to incorporate:  from 2 days. Remote registration possible. Shelf companies available.

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Taxation:

  • Corporation Tax: 0% (14% or 20% only when profits are distributed)
  • Capital Gains Tax: 20% (in form of income tax)
  • VAT: 0 – 20%

Main benefits of the jurisdiction:

  • Full participation exemption for dividend income for qualifying holdings
  • No withholding tax on outbound dividends paid to non-residents
  • No exchange control regulations
  • No thin capitalization rules
  • Access to EU directives
  • Large number of Double Tax Treaties

Types of entities: Private limited company, Public limited company, Limited partnership, General partnership, Commercial association, Nonprofit organization, Sole proprietorship

Disclosure rules:

  • Public Registry of Ultimate Beneficial Owners: Yes
  • Public Registry of Companies: Yes

Time to incorporate: Starting form 24 hours

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Taxation:

  • Corporate Profit Tax – 15%, payable only when the dividend is distributed. Zero tax possible when using Free Zone companies or Virtual Zones Companies.
  • Import Tax – 0%, 5% or 12%
  • Excise Tax – depends on the listed products
  • Property Tax – up to 1%
  • Double Tax Treaties Network – very broad, more than 50 DTTs signed
  • Tax year – tax calendar year
  • Advance Rulings from tax authorities – available
  • VAT registration – voluntary, only obligatory if the turnover of activities subject to VAT exceeds GEL 100,000 per annum
  • VAT rates – standard rate: 18%
  • Social Security TAX – 0%

Main benefits of the jurisdiction:

  • Located in a trade strategic area between Asia and Europe
  • Ranked as 7th place in the world for ease of doing business.
  • Has successfully adopted the DCFTA that results in having eliminated all customs duties for goods originating in Georgia being imported into the EU
  • Free trade agreement (FTA) with China is effective which makes Georgia the second European country (after Switzerland) that has FTA with China
  • Offers numerous incentives for the development of the business environment.
  • One of the most competitive markets in its region
  • Offers three industrial zones, created to cater the needs of specific business sectors and they are to be found in Poti, Kutaisi and Tbilisi.

Main tax incentives that Georgia offers are:

  • STC licensed Georgian LLC: exemption from tax for trading performed outside Georgia
  • IFC licensed Georgian LLC: exemption from tax for international financial services and holding companies selling shares of foreign entities
  • VZC licensed Georgian LLC: exemption from tax for providing IT services outside Georgia
  • Free Zone Companies: exemption from any corporate tax and withholding tax.
  • Public Registry of Ultimate Beneficial Owners: No
  • Public Registry of Companies: Yes

Time to incorporate:  24 hours

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Taxation:

  • Corporation Tax: none or 9% depending on the activity and legal form
  • Capital Gains Tax: none
  • VAT: 5% (exempt for international B2B sales)
  • No WHT on dividends

Main benefits of the jurisdiction:

  • Exemption from corporate and capital gains tax for qualifying activities
  • Very low VAT rate (if applicable)
  • Very low fixed 9% rate of Corporate Income Tax on profits
  • Stable and transparent legal system
  • No Personal Income Tax
  • Stable and well-developed banking system
  • One of the most developed trading and service infrastructure in the world

Types of entities: Offshore company, Free Zone company, Designated Zone Company, mainland Limited Liability Company, Private Foundations.

Disclosure rules:

  • Public Registry of Ultimate Beneficial Owners: none.
  • Public Registry of Companies: none.

Time to incorporate: Starting from 3 days

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We provide services also in the following jurisdictions:

Poland

United Kingdom

Belgium
Bulgaria
Gibraltar
Hong Kong
Ireland
Latvia
Liechtenstain
Luxembourg
Malta
Netherlands
Singapore
Switzerland
United Arab Emirates
USA (Delaware)

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Ready to optimize your tax position in Georgia?

Contact our team in Tbilisi or Batumi for expert tax advisory.

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Our Team

Ketevan Aghoshashvili

Ketevan Aghoshashvili

Executive Director

Irakli Arjevanidze

Co-Founder / Regional Director

Marika Kachkachashvili

Head of Accounting

Nina Kvirchishvili

Nina Kvirchishvili

Head of Tax

Natalie Khakhutashvili

Natalie Khakhutashvili

Real Estate Advisor

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