Flat rate
0.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
20.0%
Georgia, without the regime
Overview
- Regime
- Virtual Zone IT Company
- Country
- Georgia
- Type
- Free zone
- Status
- Active
- Effective from
- Jan 1, 2011
- Expires on
- —
Details
- Summary
- 0% corporate tax on profits from IT services exported outside Georgia. 5% tax on dividend distributions only.
- Eligibility
- IT companies (LLCs) registered in Georgia that export software development, licensing, and related services
- Benefits
- 0% corporate income tax on qualifying IT income. 0% VAT on exported IT services. Only 5% tax when dividends are distributed.
- Requirements
- Must be a legal entity registered in Georgia. Activities limited to software development, licensing, and directly related services. Services must be exported.
- Limitations
- Only covers IT/software activities. Domestic revenue taxed normally. Individual entrepreneurs cannot qualify. 5% dividend withholding still applies.
- Income types covered
- Profits from exported IT services and software development
- Duration details
- Ongoing while conditions met
Other regimes in Georgia
| Name | Type | Rate |
|---|---|---|
| Small Business Status (1% Tax) | Flat rate | 1.0% |
View source LEPL Financial-Analytical Service