0% tax on retained earnings under Estonia style regime. 1% Small Business Status. 5 day formation in English.
When Georgia is the right call, and when it is not.
Estonia style regime: 0% on retained earnings, 15% only when profits are distributed. Reinvest indefinitely without a tax bill. Fast digital incorporation in 3 days at the National Agency of Public Registry.
Virtual Zone Person status grants 0% CIT on foreign sourced IT services and 0% on dividend distributions abroad. Software, IT consulting and SaaS exports qualify. Granted by the Ministry of Finance, not a free zone lease.
Small Business Status caps tax at 1% of turnover up to GEL 500K (roughly USD 180K). Issued by the Revenue Service for individual entrepreneurs. Wise banking works; crypto friendly local rails through TBC and Bank of Georgia.
Georgia is not on the EU tax blacklist but France's CFC (article 209 B) and Germany's AStG treat low tax foreign companies harshly when the founder remains resident. Without a genuine move, the 0% rate is recaptured at home.
Stripe and Mercury do not operate. International VCs rarely invest into a Georgian LLC and typically require a Delaware or Cayman flip. Georgian language administration adds friction for non resident teams.
Not the marketing version. Sources cited inline. Updated for tax year 2025.
Bundle for Georgia, one invoice.
Click any question to expand the answer.
Join 500+ founders who incorporated through CorpSec.
Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.