🇬🇪

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
Overall Score
Tax80
Funding70
Visa50
Residency58
Tax Res.75
Practical86
Remote100
Family90
Ecosystem40
Tbilisi

Dimension Profile

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

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.

See the platformPricing