International business
IT company formation in Georgia
For software development and IT services Georgia offers several routes – from a simple LLC to special statuses for IT exports.
What it is about
The base is an LLC: 0% profit tax on retained profits, 15% only on distribution. If the company develops its IT in Georgia and supplies it abroad, Virtual Zone status can remove profit tax on that income.
Established IT businesses with experience and a team in Georgia can apply for International Company status (5% profit tax, tax-free dividends). Freelancers often use Small Business status.
Requirements
- Shareholder and director details
- Description of IT activity and clients
- For special statuses: development or substance in Georgia
- Georgian business address
How it works
- Choose model and route
- Form the LLC by power of attorney
- Set up account and bookkeeping
- Optional: apply for Virtual Zone or International Company
How StartKap helps
We form the LLC, open the business account, handle bookkeeping and file the applications for special statuses.
Legal status checked on 9 Nov 2026. General information, not legal or tax advice for your individual case.
Questions about this service
Does every IT company get Virtual Zone status?
No. The IT must be developed in Georgia and supplied abroad; the status is granted on application.
Do I need employees in Georgia?
Not for the LLC. For International Company status, substance with staff in Georgia is required.
Can I start as a freelancer and form an LLC later?
Yes. Many start as sole traders with Small Business status and form an LLC later, for example when a team joins.