🇬🇪 VIRTUAL ZONE IT COMPANY
Georgia — Special Tax Regime
Status
Active
Effective From
Jan 1, 2011
📋 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
💰 FINANCIAL
Flat Rate
0.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Territorial
Top PIT Rate
20.0%
Corporate Tax
15.0%
VAT
18.0%
Capital Gains
20.0%
Treaty Count
56
📋 OTHER REGIMES IN GEORGIA
| Name | Type | Rate |
|---|---|---|
| Small Business Status (1% Tax) | Flat rate | 1.0% |
📚 SOURCE
LEPL Financial-Analytical Service
View source →
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