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Georgia

#13 of 25Small 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.

69
Overall Score
Tax100
Funding70
Visa50
Residency58
Tax Res.75
Practical86
Remote100
Family90
Ecosystem40
Tbilisi

Dimension Profile

Jurisdiction Risk Warnings

1 Caution1 Watch
Political StabilityCaution

Democratic backsliding and EU accession suspended

The 2024-2025 political crisis saw the ruling party suspend EU accession talks, pass 20+ repressive laws, and face mass protests. Freedom House scores declined for 3 consecutive years.

Freedom HouseOct 1, 2024
HealthcareWatch

Limited healthcare outside Tbilisi

Private healthcare in Tbilisi is reasonable, but outside the capital capacity drops sharply. Public healthcare is underfunded.

Jan 1, 2025

Risk signals are informational only. Conditions change rapidly - verify with current government advisories and qualified legal counsel before making residency or incorporation decisions.

Dimension Breakdown

Corporate Tax Rate
15%
Capital Gains Rate
15%
Crypto Capital Gains
0%
Crypto classified as non-Georgian source income per 2019 Ministry of Finance ruling; exempt from personal income tax
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.
3 sources cited

BEYOND SCORES

Track entities, compliance, and residency days

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