- Corporate Tax Rate
- 15%
- Capital Gains Rate
- 15%
- Crypto Capital Gains
- 0%
- Territorial System
- Yes
- IP Box Regime
- No
- Tax Treaties
- 56
- VAT Rate
- 18%
- Dividend Withholding
- 5%
- Holding Company Viable
- Yes
- Notes
- Virtual Zone status (IT companies with 100% foreign-source income) = 0% corporate tax. Small Business status (< GEL 500k revenue) = 1% tax. Tbilisi is extremely cheap for operations.
🇬🇪
Georgia
#8 of 23Small Business Status / Virtual Zone IT Company20%Europe · Tbilisi · GEL
Virtual Zone IT companies pay 0% corporate tax on foreign income. One of the lowest costs of living in Europe, visa-free for most nationalities, and a thriving nomad community in Tbilisi.
72
Tax80
Funding70
Visa50
Residency58
Tax Res.75
Practical86
Remote100
Family90
Ecosystem40
Dimension Profile
Dimension Breakdown
Crypto classified as non-Georgian source income per 2019 Ministry of Finance ruling; exempt from personal income tax
3 sources cited
Take action in Georgia
Vetted services for incorporation, banking, hiring, and insurance.
Incorporate
Banking
Affiliate links - we may earn a commission at no extra cost to you.
BEYOND SCORES
Track entities, compliance, and residency days
NomadSignal is more than country scores. Manage your multi-jurisdiction business with pathway playbooks, presence tracking, compliance alerts, and an AI advisor that knows your data.