International business
International Company status in Georgia
The status is aimed at established businesses that genuinely move their activity to Georgia – with a team, office and running costs on site.
What it is about
Under the Tax Code (Art. 23) and Government Resolution No. 619, an International Company pays 5% profit tax on distribution; dividends are tax-free, salaries are taxed at 5% instead of 20%, and property tax does not apply except on land.
Eligible activities are mainly IT (programming, software, web development, hosting) and shipping.
Requirements
- At least 2 years’ experience in the activity (also via parent company or shareholders)
- Substance in Georgia: core activity, qualified staff, adequate operating costs
- Other income at most 2% of qualifying income
- Not located in a Free Industrial Zone
How it works
- Check experience and substance
- Form the company and build the team
- File the application
- Prove substance and income split on an ongoing basis
How StartKap helps
We check the requirements, prepare the application and handle payroll and financial bookkeeping.
In case of breaches the status can be withdrawn retroactively – so we check the requirements with you before every application.
Legal status checked on 9 Nov 2026. General information, not legal or tax advice for your individual case.
Questions about this service
Is the status available for a one-person company?
Usually not. Real substance with qualified staff in Georgia is required.
Can a Virtual Zone company obtain the status?
Yes, its Virtual Zone status then ends. The two cannot be combined.
Must the team already exist when applying?
The substance requirements apply to the status. Plan staff, office and operating costs before applying.