Europe
IT exporters relocating to Tbilisi, Georgia
Virtual Zone Person status grants 0% CIT on foreign sourced IT services and 0% on dividend distributions abroad. Software, IT consulting and SaaS exports qualify. Granted by the Ministry of Finance, not a free zone lease.
Virtual Zone Person0% CIT exportsSoftware / SaaS
Start setup {placement} 4 min · no card required
Corp tax
15%
Fastest setup
5 days
Tax treaties
56
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- No substance requirement
- Minimum capital: GEL 1
- Administrative language: Georgian
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 15%
- Effective rate ~0%
- Tax treaties 56
- VAT rate 18%
- Withholding on dividends 5%
Key treaty partners
UKGermanyFranceNetherlandsIsraelChina
Banking and payments
- Banking is straightforward
- Stripe not supported
- Wise supported
- Crypto banking available
Considerations
If you are a French or German tax resident not relocating
Georgia is not on the EU tax blacklist but France's CFC (article 209 B) and Germany's AStG treat low tax foreign companies harshly when the founder remains resident. Without a genuine move, the 0% rate is recaptured at home.
CFC trap FR/DE residentsAStG / article 209 B recapture