Georgia vs Dubai
Both locations attract with low taxes – but with different models. In Georgia, the company pays profit tax only on distribution; in the United Arab Emirates, 9% applies to profits above AED 375,000. See what this means for your business.
The differences at a glance
| – | Georgia | Dubai (UAE) |
|---|---|---|
| Company profit tax | 0% on retained profits, 15% only on distribution | 0% up to AED 375,000 taxable income, 9% above – every year, even without distribution |
| Free zones | – | Qualifying free zone persons: 0% on qualifying income, subject to conditions; otherwise 9% |
| Small businesses | Individual entrepreneur with Small Business Status: 1% of turnover up to GEL 500,000 | Small Business Relief on election if revenue in the current and all previous tax periods is at most AED 3m; for tax periods until the end of 2029; not for qualifying free zone persons |
| Dividends | 5% withholding tax on distributed profits | Check the rules for the shareholder’s country of residence |
| VAT | 18%, registration from GEL 100,000 turnover in 12 months | 5%, registration from AED 375,000 taxable supplies |
| Formation route | By power of attorney, no travel, personally supported | Via the authority or a free zone; packages and requirements vary by zone |
| Your home country | For both: residence and place of management decide on taxation; controlled-foreign-company rules may apply. | |
Georgia and Dubai compared, as of 8 Nov 2026 · Georgia: Tax Code of Georgia (Arts. 97, 98, 130, 166). UAE: Cabinet Decision No. 116 of 2022, Ministerial Decisions No. 73 of 2023 and No. 131 of 2026, UAE Federal Tax Authority and Ministry of Finance.
Enter profit, revenue and distribution. The calculator shows the company’s tax in both countries – without tax in your home country.
Derived from the National Bank of Georgia rates of 8 Nov 2026 and the dirham’s fixed peg to the US dollar (3.6725). Editable.
Company level only, without home-country tax, not advice. Assumed: profit = taxable income. Free zone rules are not included.
Set up your company – the foundation for your Georgian LLC.
€3,000one-off
Company & bank account – formation and business account through remote procedures.
€4,000one-off
It depends on the model. In Georgia the company pays 0% while profits stay, and 15% on distribution. In the UAE, 9% applies to profits above AED 375,000 – every year. The calculator shows both values for your figures.
Not for a Georgian LLC: formation and ownership work without residency. For tax, however, what counts is where you live and where the company is managed – in both countries.
Georgia: 18%, registration from GEL 100,000 turnover in 12 months. UAE: 5%, registration from AED 375,000 taxable supplies.
Registration usually takes 3–5 working days after the complete originals arrive in Georgia.
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