Georgian law and tax knowledge base
Professional legal insights for doing business in Georgia.
Practical articles on company registration, banking readiness, official notices, Power of Attorney, compliance, and tax-status pathways. Written for founders who need clarity before they act.
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Living in Georgia as a Foreigner: What the Country Offers and the Four Questions to Keep Apart
People move to Georgia for a mix that rarely appears together elsewhere: a year of visa-free stay for many nationalities, a low but ordinary tax system, a company owned outright and set up from abroad, property open to foreigners and a route for families. Most mistakes come from treating four separate legal questions as one. This article sets out what the country offers and separates the right to be here, the right to work, where you pay tax and how you hold what you own.
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Moving to Georgia: the Relocation Checklist for the First 90 Days
A move to Georgia goes well when things happen in the right order: documents legalised before you fly, a written lease in the first week, the business registered and the right to work obtained before the first invoice, the work residence permit filed inside the company's first three months, and the bank file built alongside. This checklist gives the sequence for a founder or remote worker, with the deadline behind each step and the article that goes deeper.
Oct 22, 2026 · 13 min read
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Visa-Free Stay in Georgia: the One-Year Rule, Visa Runs and Overstaying
Nationals of many countries may enter Georgia and stay for up to a full year without a visa at the time of writing. That year is a period of stay: it is not a right of residence, it does not reset by law when you cross the border, and since 1 March 2026 it does not allow you to work. This article explains what the visa-free year is and is not, what a visa run can and cannot do, visas in brief for everyone else, and what overstaying means.
Oct 22, 2026 · 13 min read
Read articlePermanent Residence in Georgia: Who Qualifies, and the Path From a First Permit
A permanent residence permit has no expiry date and takes its holder outside the Law on Labour Migration. The Law lists a handful of grounds: ten years on temporary permits, a spouse's five years, a parent or child of a Georgian citizen, and the maturity of the investment route. What each ground asks for as the Georgian text read in October 2026, why the path begins with a first permit renewed without a gap, and how citizenship differs.
Oct 22, 2026 · 13 min read
Read articleWorking Remotely From Georgia for a Foreign Employer: the Right to Work and the Tax
An employee of a foreign company who lives in Tbilisi and works from a laptop faces two questions the freelancer articles do not answer. Since 1 March 2026 activity in Georgia needs the right to work unless an exemption applies, and the list has an entry for work for a non-resident. Once resident, salary for work done in Georgia is Georgian-source whoever pays it: 20%, declared by the employee before 1 April. The exemptions as they stand, the tax rule, a worked GEL example and what is left to the home country.
Oct 22, 2026 · 13 min read
Read articleBuying Property in Georgia as a Foreigner: What You May Buy, the Registry and the Tax
A foreign individual or company may buy an apartment, a house, commercial premises or non-agricultural land in Georgia in its own name, and it is registration at the Public Registry, not the contract or the payment, that makes the buyer the owner. What may be bought, the checks before money moves, the off-plan and valuation pitfalls, and the taxes an individual owner pays on holding, renting and selling.
Oct 22, 2026 · 13 min read
Read articleBringing Your Family to Georgia: Family Reunification and the Six-Month Rule
A spouse and children join a residence permit holder in Georgia through family reunification: their permits rest on the principal's and match it in validity, and the file is the relationship, legalised and translated. One rule shapes the whole plan: the principal's permit must have more than six months left, so the family cannot follow a first six-month work permit. The sequences a founder can choose, what a spouse who wants to work needs, and what to plan for schools and healthcare.
Oct 22, 2026 · 13 min read
Read articleRenting a Home in Georgia: the Lease, Proof of Address and the Landlord's Tax
For a foreigner settling in Georgia the lease matters more than the rent. A written lease in Georgian with a translation is the simplest proof of address for the residence permit file, the bank and the Revenue Service, and the same address should sit on every document. What a tenant checks before signing, why some landlords prefer cash and no contract, and why the tenant should insist on one anyway.
Oct 22, 2026 · 12 min read
Read articleIs Georgia a Tax Haven? An Honest Answer
No. The country of Georgia taxes company profit at 15% when it is distributed, charges 18% VAT and 20% on salaries, exchanges tax information with other states and, as checked on 13 October 2026, is on neither the EU's nor the FATF's lists. It is a low-tax country with ordinary rules, and its special regimes are conditional. What the label means, why banks and counterparties care about it, who genuinely benefits and who is disappointed.
Oct 13, 2026 · 11 min read
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VAT in Georgia: The Rate, the Registration Threshold and How Filing Works
Georgian VAT is one rate, 18%, and one registration threshold, GEL 100,000 of taxable turnover in any twelve consecutive months. Who has to register and when registering by choice pays, which supplies are exempt with and without credit for input tax, what can be deducted, and how the monthly return works.
Oct 13, 2026 · 13 min read
Read articleGeorgia's Profit Tax: What Counts as a Distribution and When the 15% Is Due
A Georgian company pays 15% profit tax on profit it distributes, not on profit it earns. But the Tax Code treats more than a dividend as a distribution: personal expenses paid by the company, gifts, a loan to the founder, payments to low-tax jurisdictions, prices that are not at market level. What counts, how the tax is calculated, and when it is due.
Oct 13, 2026 · 12 min read
Read articleThe Georgian Tax ID (TIN): How a Company and a Foreign Founder Get One
A Georgian company never applies for a tax number: the identification number it receives at registration is its taxpayer number for life. A foreign founder is a separate matter: a non-citizen's Georgian number is not issued automatically, and whether owning or directing the company calls for one is a question to confirm, not a settled rule. What each number is, where it appears, how it differs from a VAT registration and a passport number, and which one belongs in the TIN box on a bank or platform form.
Oct 13, 2026 · 14 min read
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A Personal Bank Account in Georgia as a Foreigner: What Banks Ask and Why
A foreigner who does not live in Georgia can hold a personal account in a Georgian bank. No approval is automatic: the bank identifies you, asks what the account is for and where the money comes from, records where you are tax resident, and then decides on its own risk assessment. What is asked, why the law makes the bank ask it, what is reported abroad, and the usual reasons an application fails.
Oct 13, 2026 · 13 min read
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A Non-Resident Director for a Georgian LLC: What the Law Allows and What Practice Demands
The director of a Georgian LLC may be a foreigner who lives abroad, and may be the same person as the sole owner. The Law on Entrepreneurs asks who the director is, not where. Practice asks more: how the director signs, whether a bank will open an account for a signatory it has not met, how the director's pay is taxed, what the 2026 work authorisation rule means, and what the director's home country makes of a company managed from its territory.
Oct 13, 2026 · 14 min read
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Foreign Income of a Georgian Tax Resident: What Georgia Taxes and What It Leaves Alone
A Georgian tax resident does not pay Georgian income tax on income that is not from a Georgian source. The whole question is therefore what the Tax Code counts as Georgian source, and the answer surprises remote employees and freelancers: work done in Georgia is Georgian income whoever pays for it and wherever the money lands. The source rules line by line, a worked example, the paperwork that supports the position, and the claim your home country may still have.
Oct 13, 2026 · 13 min read
Read articleCrypto Tax in Georgia: Individuals, Entrepreneurs and Companies
Georgia has no crypto tax law. It has a 2019 public ruling of the Minister of Finance, two lines in the VAT chapter of the Tax Code, a National Bank law that prohibits payments in virtual assets, and the ordinary rules for everything else. Together they exempt an individual's gain on selling crypto-assets, keep exchange outside VAT, tax a company only when it distributes profit, and say nothing reassuring about pay received in tokens. Each position with its source, its date and its limits.
Oct 13, 2026 · 13 min read
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Outgrowing the 1%: Moving from Individual Entrepreneur to LLC in Georgia
The Law on Entrepreneurs lets one company form be converted into another, and an individual entrepreneur is not a company. As we read it, an individual entrepreneur on Small Business Status therefore cannot be converted into an LLC: the move is a new company and a planned hand-over. Contracts, the bank account, the VAT position and the people move one by one, and the date you choose decides how the year is taxed. When the move is worth making, the order that works, and what stays with you personally.
Oct 13, 2026 · 13 min read
Read articlePayroll in Georgia: Income Tax, the Pension Scheme and What the Employer Files
Employing someone in Georgia costs the gross salary plus, where the funded pension scheme applies, 2% on top. From the gross the employer withholds 20% income tax and the employee's 2% contribution, files one return a month and pays in lari. Who is in the pension scheme, how the State's share works, what counts as a benefit in kind, and the arithmetic from gross to net.
Oct 13, 2026 · 13 min read
Read articleSource of Funds: What a Georgian Bank Asks For and How to Document It
Every foreign founder who banks in Georgia is asked where the money came from, usually more than once. The question has two forms, source of funds and source of wealth, and a legal basis that leaves the bank no choice. The documents that answer it for an employee, a freelancer, a founder, an investor and someone whose money came from crypto, how to lay out a trail a stranger can follow, and why the question comes back when a large transfer arrives.
Oct 13, 2026 · 11 min read
Read articleWho Owns the Code: IP Assignment in a Georgian Software Company
Georgian law protects code as a literary work and, by default, gives the property rights in work done under a job or an order to the employer or the client. That default has edges: it stops at the scope of the duties, yields to any contrary clause, does not reach code written before the contract, and leaves moral rights with the author. What the Law says, where it runs out, what a working assignment clause contains, and a checklist of what to sign with whom.
Oct 13, 2026 · 13 min read
Read articleKeeping Virtual Zone Status: What a Georgian IT Company Does Every Month and Every Year
The Virtual Zone certificate is issued once and has no expiry date. The exemption behind it is tested against every month's books: which income is the company's own software sold abroad, which is not, what is still withheld from salaries and dividends, and what the file shows if someone asks. A working routine for the company that already has the status.
Oct 13, 2026 · 13 min read
Read articleInternational Company Status in Georgia: The Requirements and the Application
International Company status replaces Georgia's standard rates with 5% on distributed profit, 5% on salaries and no dividend withholding, for IT and maritime businesses with a track record and a real operation in Georgia. The Government grants it on an application filed through the Revenue Service, and it can be cancelled back to the day it was granted. The activities it covers, how the experience requirement is met, what substance means, the application step by step, and who should not apply.
Oct 13, 2026 · 13 min read
Read articleA Georgian Tax Residency Certificate: What It Proves and How to Get One
A tax residency certificate is the Revenue Service's written confirmation that a person or a company was resident in Georgia for tax purposes in a named year. It is requested online, it covers one year at a time, and it is what a foreign payer, bank or tax office asks to see. It does not create residence, and it does not end residence anywhere else. Who can ask, how the year is counted, how the request is filed and where the document stops being useful.
Oct 13, 2026 · 13 min read
Read articleYour Georgian Company and Your Home Tax Office: Management, CFC Rules and Permanent Establishment
A Georgian LLC is a Georgian taxpayer. That does not stop the country where its founder lives from claiming the company, its profit, or a share of that profit. Three doctrines do the work: place of effective management, controlled-foreign-company rules and permanent establishment. What each one looks at, what a treaty tie-breaker does, what evidence of management in Georgia looks like, and what cannot be fixed by paperwork.
Oct 13, 2026 · 13 min read
Read articleEmployer of Record or Your Own Georgian Company: How to Hire a Team in Georgia
A foreign business can have people working in Georgia without registering anything there. Contractors and an employer of record are quick and light; a Georgian company of your own takes longer and gives you the employment relationship, the employer's rights in the work and access to the IT tax statuses. Which route fits depends on headcount, on how long you plan to stay and on what the people will do. Trustlex forms companies and does not act as an employer of record.
Oct 13, 2026 · 14 min read
Read articleContractor or Employee in Georgia: Where the Line Is and What Crossing It Costs
A Georgian company can hire an employee or engage an individual entrepreneur under a service agreement, and the second looks cheaper on every line. The label does not decide which one it is. What makes a relationship employment under the Labour Code, how the tax and pension treatment differs, who checks, what a reclassification costs the company, who owns the work, and when a contractor is the honest answer.
Oct 13, 2026 · 13 min read
Read articleEnding an Employment Contract in Georgia: Grounds, Notice and Severance
Georgia has no dismissal at will. The Labour Code lists the grounds on which an employment contract can end, gives the employer two notice options with different severance, and gives the employee a right to written reasons and a short deadline to go to court. What each ground needs, how probation and fixed-term contracts differ, and what the final settlement must contain.
Oct 13, 2026 · 13 min read
Read articleA Director's Duties and Personal Liability in a Georgian LLC
Limited liability protects the owners of a Georgian LLC, not the person who runs it. The Law on Entrepreneurs sets a director's duties of care and loyalty, a ban on competing, a defence for honest business decisions and a three-week deadline to act when the company is insolvent. What a director answers for and to whom, how a resignation takes effect, and why a nominee directorship means accepting all of it for a fee.
Oct 13, 2026 · 13 min read
Read articleLLC, JSC or Partnership: Georgia's Legal Forms Compared
Georgia's Law on Entrepreneurs offers six ways to carry on a business, and almost every foreign founder ends at one of them, the LLC. The others matter in specific cases: a bank must be a joint-stock company, a company with many shareholders may want to be one, and the partnership forms carry personal liability that surprises founders from other systems. The forms compared on liability, capital, governance and how shares are held, and how to change form later.
Oct 13, 2026 · 13 min read
Read articleHow to Check a Georgian Company: Reading the Registry Extract Line by Line
Every Georgian company has a public record, and anyone can read it without asking the company. The extract shows who can sign, who owns the shares, and whether a seizure, a tax lien or an insolvency is registered. It does not show the people behind a corporate owner, or the accounts. How to search, how to read each line, and how to get an extract that a bank abroad will accept.
Oct 13, 2026 · 13 min read
Read articlers.ge for Foreign Founders: Getting Access to the Revenue Service Portal and Knowing What Happens There
A Georgian company's tax life runs through one website, and most foreign founders never see it. How the company gets its credentials, why one phone number carries so much weight, how to give an accountant access without sharing a password, which sections to recognise, and when a message nobody opened still counts as delivered.
Oct 13, 2026 · 13 min read
Read articleA Georgian Company With No Activity: What Still Has to Be Filed
A company that is registered but not trading is not free of duties. Some returns are due whatever happened, some only when something taxable happened, and for most returns the law treats a missing one as a statement that the month was empty. What a quiet company still files, what has to be kept alive around it, what silence costs, and the point at which closing it is the cheaper choice.
Oct 13, 2026 · 13 min read
Read articleLate Filing and Late Payment in Georgia: Penalties, Interest and How to Put It Right
A return filed late, tax paid late and tax understated are three different breaches in Georgia, each with its own price. The figures here were read in the Tax Code on the Legislative Herald on the date of this article: the fine for a late return, the daily interest, the scale for understatement, the charge for trading without VAT registration, the cases where a warning replaces a fine, and the three-year limitation period.
Oct 13, 2026 · 13 min read
Read articleA Tax Audit in Georgia: How It Runs, Your Rights and the Dispute Route
The Revenue Service checks a Georgian company in three ways: unannounced control procedures, a desk audit of one question, and a field audit at the company itself. What starts each of them, what the notice has to give you, what the auditors may ask for, how the result is appealed and by when, and the three records that decide most audits.
Oct 13, 2026 · 14 min read
Read articleAnnual Financial Reporting in Georgia: Size Categories, Standards and the 1 October Deadline
Every Georgian LLC, including one that never traded, sends financial statements to the accounting supervisor once a year. The law sorts companies into four size categories, and the category decides the accounting standard, whether an audit is required, how much of the filing is public and how large the fine is for missing 1 October.
Oct 13, 2026 · 13 min read
Read articleProperty Tax for a Georgian Company: What Is Taxed, the Rate and the Return
A Georgian company pays property tax once a year on the tangible assets on its balance sheet, at a municipal rate of up to 1% of their average net book value, and separately on land, by area. What goes into the base, when the return is due, how the advance payment works, and which regimes remove the tax.
Oct 13, 2026 · 12 min read
Read articleGeorgia's Personal Data Protection Law: What a Foreign-Owned Company Has to Do
The Law of Georgia on Personal Data Protection applies to a five-person software company as fully as to a bank. It asks for a legal ground for every use of personal data, answers to individuals within ten working days, a written agreement with every processor, a record of processing, and notice of a serious incident within 72 hours. Since 2 March 2026 the supervisor is the State Audit Office.
Oct 13, 2026 · 14 min read
Read articleWhich Businesses Need a Licence or a Permit in Georgia, and Which Need Nothing
Most businesses in Georgia need no licence. The Law on Licences and Permits contains a closed list, and an activity that is not on it cannot be made licensable by a ministry. But some activities off the list still need a registration with a supervisor, and financial services are the main example. The principle, the three kinds of authorisation, a map of who authorises what, and how to check before you incorporate.
Oct 13, 2026 · 12 min read
Read articleThe 1% Tax for IT Freelancers in Georgia: A Developer's Guide (2026)
Georgia's Small Business Status taxes an individual entrepreneur at 1% of turnover, and software development is squarely inside the regime. It is one of the best positions a freelance developer can hold anywhere, but the details decide whether it holds: the activity description, the turnover ceiling, the monthly declaration, the client contracts, and, since 2026, the right-to-work step for foreign nationals. What a developer needs to know before registering.
Oct 7, 2026 · 9 min read
Read articleVirtual Zone Status for a Software Company in Georgia: The Evidence That Wins It
Virtual Zone Person status exempts a Georgian company's exported IT services from profit tax and leaves dividends at 5%. It is granted on application and tested on substance: who writes the code, where, under which contracts, and whether the company can show it. Most refusals and later revocations trace back to a file that asserted development and could not evidence it. What the status is worth, what the authority looks at, how the file is built, and how Trustlex sells it in two stages.
Oct 6, 2026 · 9 min read
Read articleIT Freelancer or IT Company in Georgia: 1% Individual Entrepreneur or Virtual Zone LLC?
Georgia offers IT people two excellent positions, and they are built for different sizes of business. The individual entrepreneur on Small Business Status pays 1% of turnover with almost no administration; the Virtual Zone LLC pays no profit tax on exported IT services and 5% on dividends, with a company to run. The right choice follows from turnover, clients, team and liability, not from the headline rate. The numbers at two sizes, the decision points, and how to move from one to the other.
Oct 5, 2026 · 8 min read
Read articleGeorgia's Double Tax Treaties: Withholding on Dividends, Interest and Royalties
A Georgian company that pays its foreign owner, lender or licensor withholds tax at source. Georgia's treaty network can lower that withholding or remove it, but only if the paperwork exists before the payment is made. What the domestic rates are, what a treaty changes, and the certificate everything depends on.
Sep 28, 2026 · 9 min read
Read articlePaying Yourself from a Georgian LLC: Salary, Dividends, or Both
The company has made money and the founder wants some of it. A salary is taxed one way, a dividend another, and the Georgian profit tax model changes the arithmetic that founders bring from other countries. What each route costs, what it needs in place first, and why the usual answer is a modest salary plus dividends.
Sep 27, 2026 · 8 min read
Read articleBranch, Subsidiary or Representative Office: How a Foreign Company Enters Georgia
An existing company that wants a presence in Georgia has three routes, and they are not interchangeable. A branch is the parent under another roof, a subsidiary is a new Georgian company the parent owns, and a representative office cannot trade at all. What each one is in law, how it is taxed, what the registry needs, and how to pick.
Sep 26, 2026 · 9 min read
Read articleA Georgian Holding Company: How Foreign Dividends and Share Sales Are Taxed
Georgia taxes company profit only on distribution and leaves most foreign-source dividends and gains on foreign shares outside the net. That makes a Georgian company a credible place to hold operating companies elsewhere, provided the exceptions, the substance and the banking are understood before the shares are moved.
Sep 25, 2026 · 9 min read
Read articleRegistering a Trademark in Georgia: What Sakpatenti Asks of a Foreign Founder
A registered company name protects nothing beyond the registry. The brand a Georgian company trades under is protected only by a trademark, and Georgia's system has rules a foreign applicant meets at the first step: a local representative, a class list, an examination and an opposition window. What the route looks like, how long it takes, and when the international route is the better one.
Sep 24, 2026 · 9 min read
Read articleThe 2026 Work Authorisation Rule: What Foreign Individual Entrepreneurs in Georgia Must Do
For years a foreigner could register as an individual entrepreneur, take the 1% small business status and start invoicing the same week. From 1 March 2026 a government resolution adds a step: a right-to-work authorisation for labour immigrants and self-employed foreigners. Who it covers, what the file contains, the transition deadlines, and what it changes for the freelancer on 1%.
Sep 23, 2026 · 8 min read
Read articleVAT for a Georgian Company That Sells Services Abroad: Place of Supply and the Reverse Charge
Most foreign-owned Georgian companies sell services to customers outside Georgia, and most of them assume VAT does not concern them. Half of that is right. Where the customer decides the place of supply, exported B2B services carry no Georgian VAT; but the same company pays VAT on the foreign services it buys, through the reverse charge, whether registered or not. The rules, the threshold and the mistakes.
Sep 22, 2026 · 9 min read
Read articleNaming a Georgian Company: The Rules the Registry Applies and the Refusals to Avoid
The registry decides a company's name at the same moment it decides the registration, and a refused name sends the whole filing back. The rules are short but specific: the name must be distinguishable from every registered one, must not mislead, must carry its legal form, and must exist in Georgian. What each rule means in practice, which words need permission, and how to check before you file.
Sep 21, 2026 · 7 min read
Read articleTwo Founders, One Georgian LLC: What Goes in the Charter and What Goes in the Shareholders' Agreement
A single-founder LLC can live on the registry's model charter. The moment there are two owners, or an investor, the default rules start deciding things nobody discussed: who can sell to whom, what happens when one founder leaves, how a deadlock is broken. Georgia's 2021 law leaves most of this to the founders, in two documents with different audiences. Which terms belong where, and what the defaults do if you write nothing.
Sep 20, 2026 · 9 min read
Read articleGeorgia, the UAE or Armenia: Where a Remote Founder Should Incorporate
Three jurisdictions keep appearing on the same shortlist for founders who sell services across borders and want a company that is simple to run. They are not alike. Georgia, the UAE and Armenia differ in how they tax, how they let foreigners in, how their banks behave and what a company costs to keep alive. A structural comparison, the trade-offs, and the kind of business each one actually suits.
Sep 19, 2026 · 10 min read
Read articleOutsourcing the Data Protection Officer Role in Georgia
The officer must be independent, reachable and free of conflict - three conditions that are hard to satisfy with an internal appointment in a small company. When outsourcing works, what it must include, and the two ways it is done badly.
Aug 17, 2026 · 10 min read
Read articleWho Must Appoint a Data Protection Officer in Georgia
The 2023 data protection law created a statutory officer role that many companies still have not filled. Which sectors must appoint one, the population thresholds that catch everyone else, and the tasks the role carries once it exists.
Aug 17, 2026 · 11 min read
Read articleRegistering a Lender in Georgia: Microfinance Organisation or Loan-Issuing Entity
Georgia has two registrations for businesses that lend to the public, and picking the wrong one costs either a year of unnecessary burden or a scramble when the threshold is crossed. How the two differ, what the National Bank's file requires, and the obligations that start with the first loan.
Aug 17, 2026 · 11 min read
Read articleThe Microbank: Georgia's New Category Between Microfinance and Banking
Georgia created a new kind of credit institution and the National Bank has issued the first licence. What the category is for, how it differs from a microfinance organisation and from a bank, what an applicant has to demonstrate, and who should not apply.
Aug 17, 2026 · 11 min read
Read articleTen Mistakes Foreigners Make Registering a Company in Georgia
Drawn from cases we have had to repair: the structure chosen backwards, the address that was never valid, the Power of Attorney that could not be used, and the dormant company quietly accumulating unfiled periods.
Aug 9, 2026 · 15 min read
Read articleThe 1% Route for Freelancers in Georgia: How It Really Works
Small Business status explained for the people who actually use it - freelancers and consultants: registration, the excluded-activity list, the cap and what happens when you cross it, and the monthly obligations nobody mentions.
Aug 9, 2026 · 14 min read
Read articleApostille and Legalisation of Georgian Corporate Documents
How to make a Georgian registry extract, charter or power of attorney usable in another country: which route applies, the order of translation and certification, and the mistakes that mean doing it twice.
Aug 9, 2026 · 12 min read
Read articleChanging a Georgian Company: Directors, Shareholders, Address and Charter
Every change a company makes after registration and what the Public Registry needs to record it - decisions, consents, translations - plus the changes founders forget to file at all.
Aug 9, 2026 · 14 min read
Read articleMonthly Accounting for a Georgian Company: What Your Accountant Actually Needs
The document flow that keeps a Georgian company clean: what to send each month and by when, how the electronic invoice and waybill systems work, which returns fall due, and how to change accountants without losing a period.
Aug 9, 2026 · 14 min read
Read articleDigital Nomads in Georgia: Where You Live, Where You Are Taxed, and What to Register
The 183-day test, how Georgia treats foreign-source income, when a remote worker actually needs an Individual Entrepreneur, and the common error of assuming a Georgian company solves a home-country tax problem.
Aug 9, 2026 · 15 min read
Read articleRunning an E-commerce Business Through a Georgian Company
Payment acceptance and what each route really requires, VAT and reverse charge on the tools you buy, the VAT registration threshold, customs where physical goods are involved, and the specific e-commerce models that Georgian banks and payment providers quietly decline.
Aug 9, 2026 · 15 min read
Read articleClosing a Georgian Company Properly: Liquidation, Tax Clearance and Deregistration
Voluntary liquidation step by step, the legal framework and creditor-protection rules behind it, what the Revenue Service needs before it lets go, how long it realistically takes, and why simply walking away from a Georgian company is the most expensive option available.
Aug 9, 2026 · 14 min read
Read articleHiring Your First Employee in Georgia: Contracts, Payroll and the Rules That Bite
What a Georgian company must do the moment it pays someone: the written contract and its essential terms, monthly payroll withholding and pension, probation and termination under the Labour Code, and the extra steps when the person is not Georgian.
Aug 9, 2026 · 15 min read
Read articleIndividual Entrepreneur or LLC in Georgia: Choosing the Structure You Will Not Regret
The first decision every founder makes in Georgia, and the one most often made backwards. Liability, tax treatment, banking, hiring, credibility, the legal framework behind each form, and the cost of changing your mind - compared honestly, with the cases where each one wins.
Aug 9, 2026 · 15 min read
Read articleA Georgia Residence Permit Through Your Own Company: Routes, Conditions and Honest Odds
The work residence permit through your own Georgian LLC, the investment and property routes, family reunification, the legal framework behind them, what each one actually requires, and the reasons applications fail - with worked examples and our fixed fees.
Aug 9, 2026 · 16 min read
Read articleFree Industrial Zones in Georgia: Who They Are Actually For
Georgia's Free Industrial Zones offer significant exemptions - and significant conditions. What the zones are, the legal framework behind them, which taxes they change, how trade with mainland Georgia is treated, the real running costs, the compliance obligations, and when a Virtual Zone or International Company status fits better.
Aug 9, 2026 · 16 min read
Read articleThe Corporate Documents Every Georgian Company Should Actually Hold
The charter, founders' resolution, director's consent, share transfer, UBO declaration, orders and minutes - what each document does under the Law on Entrepreneurs, when you need it, and the mistakes that make a Georgian company unbankable.
Aug 9, 2026 · 15 min read
Read articleAML and KYC for a Georgian Company: What You Are Actually Required to Do
Which businesses fall under Georgia's anti-money-laundering law, what customer due diligence really requires, the UBO rules, the reporting duties to the Financial Monitoring Service, record retention, the sanctions dimension, and what supervisors look for in an inspection.
Aug 9, 2026 · 15 min read
Read articleCrypto in Georgia: VASP Registration, What the National Bank Requires, and What It Costs You in Practice
Georgia moved from an unregulated crypto market to a registered VASP regime. What activities are caught, what the National Bank expects from an applicant, the AML programme and travel rule, the banking reality, the tax treatment, and the honest timeline.
Aug 9, 2026 · 16 min read
Read articlemy.gov.ge: Governing Your Georgian Company Online, End to End
What the my.gov.ge portal is, what a company can actually do through it, what you need to get access as a foreigner, how it works alongside rs.ge and napr.gov.ge, the Power of Attorney wording that decides everything, and the practical rules for holding credentials safely.
Aug 9, 2026 · 16 min read
Read articleLegal Services in Georgia: What a Law Firm Actually Does for a Foreign-Owned Company
What corporate legal support in Georgia covers in practice, when you need a licensed advocate rather than a consultant, how legal fees are structured, how privilege and conflicts work, what an engagement letter should say, and how to instruct a Georgian firm so the work is useful.
Aug 9, 2026 · 15 min read
Read articlePayment Systems in Georgia: PSP Registration, E-Money and What the National Bank Expects
How Georgia regulates payment service providers and electronic money, who has to register with the National Bank, the capital and governance conditions, the safeguarding and AML programme you will need, the realistic timeline and cost, and the alternatives worth considering before you apply.
Aug 9, 2026 · 18 min read
Read articleTaxation in Georgia: A Complete Guide for Companies and Founders
Every tax a Georgian company and its owners realistically meet - corporate income tax on the Estonian model, dividends, VAT and reverse charge, payroll and pension, property, plus the preferential regimes, residency, and the compliance rhythm.
Aug 9, 2026 · 18 min read
Read articleGambling and Betting in Georgia: The Legal Framework, Permits and Taxes
Which gambling activities Georgia regulates, which permit each one needs, what the permit fees and gambling taxes look like, the advertising and responsible-gaming rules, the compliance obligations, and what an operator must have in place before applying.
Aug 9, 2026 · 16 min read
Read articleHow Much Does It Cost to Register a Company in Georgia? (2026 Breakdown)
A transparent, line-by-line cost breakdown for registering a Georgian LLC remotely in 2026: state fees, notarisation and apostille, translation, courier, registered address, service fees, VAT - plus the ongoing costs and the items that are only priced after assessment.
Jul 9, 2026 · 11 min read
Read articleGeorgia vs Estonia: Where Should a Remote Founder Register a Company?
A practical comparison of the two favourite jurisdictions for location-independent founders: corporate tax on distribution, special regimes (Virtual Zone and 1% vs e-Residency), remote registration routes, banking reality, running costs, compliance obligations, and who each country actually fits.
Jul 9, 2026 · 13 min read
Read articleGeorgia's 1% Tax: Small Business Status for Individual Entrepreneurs (2026 Guide)
How Georgia's famous 1% tax regime actually works in 2026: who qualifies for Small Business Status, the 500,000 GEL threshold, the list of excluded activities, the VAT trigger, the new effective-date rule, the compliance obligations, and when an LLC is the better choice.
Jul 9, 2026 · 13 min read
Read articleVirtual Zone vs International Company Status: Choosing Georgia's IT Tax Regime
A side-by-side comparison of Georgia's two headline IT tax regimes - Virtual Zone Person and International Company Status - covering eligibility, corporate and salary taxation, VAT on exports, substance requirements, and which regime fits which kind of software business.
Jul 8, 2026 · 14 min read
Read articleGeorgian Tax Residency for Founders: the 183-Day Rule and the HNWI Route
Why registering a Georgian company does not make you a Georgian tax resident, how the 183-day test works, how the High Net Worth Individual route grants residency without 183 days, the tax residency certificate, and why founders should plan residency and structure together.
Jul 8, 2026 · 12 min read
Read articleOpening a Business Bank Account in Georgia as a Non-Resident (2026)
Why a Georgian corporate bank account is harder to open than it used to be, exactly what the banks ask for, the connection-to-Georgia test, in-person requirements, the reasons applications get refused, and how to prepare a file that gets approved.
Jul 8, 2026 · 12 min read
Read articleGeorgia Tax Status Planning: How Founders Should Choose the Right Route
A practical guide to Georgia's tax-status options for founders in 2026: standard LLC profit tax, Small Business Status, Virtual Zone Person, International Company Status, VAT and payroll, substance requirements, and why company formation is not the same as tax residency.
Jul 8, 2026 · 14 min read
Read articleRemote LLC Setup in Georgia: The Practical Checklist Before You Start
A detailed, founder-friendly checklist for registering a Georgian LLC remotely in 2026: name rules, shareholder and UBO data, director details, Power of Attorney and apostille, tax registration, VAT, the 2026 right-to-work rule for individual entrepreneurs, banking readiness, timelines, and the mistakes that slow approval.
Jul 8, 2026 · 13 min read
Read articleRegistering a Company in Georgia as a Non-Resident: What Foreigners Need to Know
Can a foreigner own a Georgian company, do you need residency or a visa, and can you do it without visiting? A practical guide to non-resident company formation in Georgia - ownership, the remote process, tax options with their conditions, banking, and the home-country question most guides skip.
Jul 6, 2026 · 13 min read
Read articleTax Exemptions & Preferential Tax Regimes in Georgia
A practical overview of Georgia's preferential tax statuses - Virtual Zone Person, International Company Status, Free Industrial Zones, Small Business and Micro Business - who qualifies, the headline rates, the legal framework, and how to apply.
Jul 3, 2026 · 18 min read
Read articleRegistered Address & Official Notices in Georgia: Why It Matters
Why a Georgian company's registered address is more than a formality, the legal duty it carries, and how mailroom and notice handling help founders avoid missed letters and delayed decisions.
Jun 30, 2026 · 8 min read
Read articleAfter Registration: The Compliance Calendar Every Georgian Company Needs
A post-registration operating rhythm for keeping a Georgian company clean: which obligations exist, when each falls due, who owns it, what missing one actually costs, and the annual review that catches drift before an authority does.
Jun 29, 2026 · 10 min read
Read articleBank & Payment Readiness After Registering a Georgian Company
What founders should prepare before approaching a bank or payment provider: corporate documents, ownership clarity, activity explanation, source-of-funds evidence, the reasoning banks apply behind the counter, and realistic expectations about approval.
Jun 28, 2026 · 11 min read
Read articleForming a Georgian Company Remotely: Power of Attorney, Apostille & Notarisation
How non-residents incorporate in Georgia without travelling - the role of the Power of Attorney, the difference between apostille and consular legalisation, certified translation, realistic timelines, and the drafting decisions that decide whether the POA protects you or exposes you.
Jun 26, 2026 · 12 min read
Read articleHow to Register an LLC in Georgia: A Complete Legal Guide
What a Limited Liability Company in Georgia is, the legal framework that governs it, the documents you need, the step-by-step registration process at the Public Registry, realistic timelines and costs, and how non-residents can incorporate remotely.
Jun 20, 2026 · 12 min read
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