Free Industrial Zone
A company in a Georgian Free Industrial Zone: 0% on zone activity, for businesses that move real goods
Georgia operates Free Industrial Zones in Poti, Kutaisi and Tbilisi. An enterprise licensed inside a zone pays no corporate income tax, no tax on dividends and no property tax on its permitted zone activity, and goods brought into the zone enter free of VAT and customs duty. The exemptions attach to what happens inside the zone: trade with Georgian persons outside it is taxed at 4%, and goods moved into the rest of Georgia are treated as an import. The zone's operator charges for entry, the licence and the space. Trustlex tests whether the numbers work for your business before you sign with an operator, then sets the company up.
This route fits you if
- You manufacture or assemble, with physical inputs and outputs.
- You warehouse and distribute, particularly re-export through Georgia's position between markets.
- You trade real goods that physically move through the zone.
- Your customers are outside Georgia, and the goods do not enter the Georgian market.
Take another route if
- You sell software or remote services: Virtual Zone status usually reaches the same place without the rent and the licence. Virtual Zone status
- You run a consultancy or an agency: the value is people, not goods, and a zone adds cost without a benefit. Standard LLC
- You sell mainly into Georgia: moving goods from the zone into the rest of the country is treated as an import and taxed accordingly.
- The operation is very small: the zone's fixed costs can exceed the tax saved, and 15% on distributed profit only is already competitive.
Itemised
What a zone company costs
Two kinds of cost: the operator's, which are commercial and paid to the operator, and the legal and filing work.
| Eligibility and cost assessmentWhat moves, from where to where, the space needed, and whether the saving exceeds the fixed costs | In the call |
| Zone company set-upZone choice, terms with the operator, zone-enterprise registration and customs set-up; quoted in writing after review | Requires assessment |
| Operator's entry or registration feePaid to the zone's operator; differs between zones | Set by the operator |
| Operator's annual licence or service feeRecurring, for as long as the enterprise stays in the zone | Set by the operator |
| Rent for warehouse, office or production spaceWhere a zone becomes expensive for a small business | Set by the operator |
| Monthly bookkeepingZone reporting runs alongside the ordinary Georgian obligations | From €110 / month |
Trustlex prices from the price list of 2026-10-14.1. Operators' fees, permitted activities and the customs treatment differ between zones and change; they are confirmed with the operator and against the legislation before you commit.
How it works
- 1
Eligibility and cost assessment
A call and a questionnaire: what the goods are, what is done to them, where they come from and where they are sold. You get a written answer on whether a zone fits, and whether it pays for itself.
- 2
Choosing the zone
By function and geography: Poti for port and re-export logistics, Kutaisi and Tbilisi for their own mixes of manufacturing, warehousing and services.
- 3
Terms with the operator
Entry, annual fees and the space you will occupy, reviewed before you sign.
- 4
Zone-enterprise registration
Registration as a zone enterprise, with the status for the permitted activity you will actually carry on.
- 5
Customs set-up and reporting
The handling of goods entering and leaving the zone, so the favourable treatment is claimed and evidenced, and the zone reporting alongside the ordinary filings from day one.
What you need
- A description of the goods and of what is done to them in the zone
- Where the goods come from and where they are sold, by country
- Expected volumes and the space required
- Passports of the founders and the director
- Company documents, if a company already exists
A zone enterprise is not an ordinary company with a lower rate. The exemptions attach to permitted activity inside the zone, and for customs the zone's boundary is treated much like a border.
Questions about Free Industrial Zones
What exactly is exempt?
Profit from permitted activity inside the zone is exempt from corporate income tax, distributions carry no dividend tax, and property inside the zone is generally exempt from property tax. Goods can be brought in, processed and re-exported without the mainland customs treatment.
Can I sell to customers in Georgia?
Yes, but not at zone rates. Trade with Georgian persons outside the zone is taxed at 4%, and goods crossing from the zone into the rest of Georgia are treated as an import into Georgian customs territory.
Which zone should I choose?
By what the business does and where its goods go: Poti for port and re-export logistics, Kutaisi and Tbilisi for their own mixes of manufacturing, warehousing and services. Fees and permitted activities differ between zones.
Is a zone right for a software company?
Usually not. For exported IT services, Virtual Zone status targets the same tax without the rent and the operator's fees.
What does a zone cost?
An entry or registration fee, annual licence or service fees and rent, all paid to the operator, plus zone reporting. We model the total before you commit, because a zone that removes a tax you would only pay on distribution, while adding fixed costs, can leave a small company worse off.
How long does it take?
It depends on the operator and the file. Trustlex does not promise a date and does not promise the outcome.
General information, not legal or tax advice. Fees reflect the Trustlex price list of 2026-10-14.1; rates, thresholds and registry practice reflect September 2026 and change. The route for your case is confirmed by a lawyer at review.
Read before you start
Model the total cost before you sign with an operator
Book the eligibility call. You will hear whether a zone pays for itself in your case and, if it does not, which regime does.