Working and business · Service 04 of 10
Tax residency and structuring in Georgia
Tax residency certificate, Virtual Zone, International Company status and VAT registration.
Georgia taxes company profit only when it is distributed and offers preferential regimes for qualifying activities. We assess which regime fits you, obtain your tax residency certificate, prepare applications and explain the conditions you must keep meeting.
Tax residency and the regimes available in Georgia
Tax residency in Georgia is established by spending 183+ days in the country in a calendar year, or by having your centre of vital interests here. A tax residency certificate from the Revenue Service is needed for double taxation treaty benefits. Georgia has treaties with over 50 countries.
The 15% profit tax applies only on distribution. Individual entrepreneurs can qualify for 1% on turnover up to 500,000 GEL. Virtual Zone status relieves qualifying IT income from profit tax. International Company status offers preferential rates for IT and maritime activities. VAT (18%) registration is mandatory once turnover exceeds 100,000 GEL. We start with a written eligibility memo before any application.
Who it is for
- Digital nomads seeking tax efficiency
- IT professionals and freelancers
- Foreign entrepreneurs and investors
What is included
- Tax residency assessment
- Tax residency certificate application
- Eligibility memo on available regimes
- Application for the chosen status
- Compliance briefing on conditions
Not included
- Ongoing bookkeeping and filings
- Transfer pricing studies
- Tax opinions under foreign law
How it works
Assessment of your activity and residency
Recommendation in writing
Application for the chosen regime
Confirmation of the status
Timeline: 5–20 working days, depending on the regime
Fees
Our professional fee
from $500
Professional fees in US dollars, excluding government fees, notary, translation and apostille costs.
Government fees (paid to the state)
No government fee for this service. Any other official fees are passed on at cost.
Documents we will need
- Passport and proof of stay in Georgia
- Company documents (if applicable)
- Description of the activity and clients
- Projected income or turnover
Questions about this service
How do I become a tax resident?
By spending 183+ days in Georgia in a calendar year, or by having your centre of vital interests here. We help obtain the tax residency certificate.
What is the 1% tax?
Individual entrepreneurs with small business status pay 1% on turnover up to 500,000 GEL, provided the activity is eligible. Companies cannot use this status.
Virtual Zone or International Company?
Virtual Zone relieves qualifying IT income from profit tax; International Company offers preferential rates for IT and maritime and requires 2+ years experience. They cannot be combined.
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Request this service
Answer a few questions and receive a fixed-fee proposal within one business day.