International Company status
International Company status in Georgia: 5% on profit, 5% on salaries and 0% on dividends, for established IT and maritime businesses
International Company status replaces Georgia's standard rates with a package: 5% corporate income tax on distributed profit, 5% personal income tax on employee salaries instead of 20%, no withholding on dividends, and a property tax exemption, except on land, for assets used in the permitted activity. It is granted by decree of the Government of Georgia to companies with a track record in permitted IT or maritime activities and a real presence in Georgia. Trustlex reviews the track record and the substance first, tells you whether the application can stand, and then builds and files it.
This route fits you if
- The business has, as a rule, two or more years in the qualifying IT or maritime field, in this company or through a qualifying parent or group.
- Its activities are on the permitted list, and almost all of its income comes from them.
- You are bringing a real operation to Georgia: an office, a team and a payroll, not a registered address.
- You employ people in Georgia, so 5% on salaries instead of 20% changes what the team costs.
Take another route if
- The company is new, or has no track record yet: early-stage companies generally do not qualify. A software exporter usually starts with Virtual Zone status. Virtual Zone status
- Your activity is outside IT and maritime: the status is granted only for the permitted activities. The standard LLC, at 15% on distributed profit only, is the honest answer. Standard LLC
- You make, store or re-export physical goods: that is what a Free Industrial Zone is for. Free Industrial Zone
- You want the rates without the presence: the status is granted on substance and reviewed on substance.
Itemised
What International Company status costs
The company has a fixed price. The status is quoted, because no two track records are alike.
| LLC formationService fee, with the state fee (set by the registration track) as a separate line, if a Georgian company does not exist yet | From €400 |
| Eligibility assessmentTrack record, permitted activity, share of income from it, Georgian presence | In the call |
| International Company statusTrack record and substance review, the application file and correspondence to decision; quoted in writing after review | Requires assessment |
| Payroll and employee setupThe reduced salary tax is applied through payroll | From €75 / month |
| Monthly bookkeepingAn International Company still files monthly | From €110 / month |
Prices from the Trustlex price list of 2026-10-14.1. The quote for the status is given in writing before any work starts.
How it works
- 1
Eligibility assessment
A call and a questionnaire: what the business does, for how long, in which entities, and what will actually be in Georgia. You get a written answer on whether the application can stand.
- 2
Company formation, or review of the one you have
A new LLC is formed at the fixed price. An existing company is reviewed for ownership, activity and documents before anything is filed.
- 3
The track record and substance file
Evidence of the qualifying experience, directly or through the group; the permitted activities and the share of income they produce; the office, the team and the payroll in Georgia.
- 4
Application
Filed through the Revenue Service for a decree of the Government of Georgia, with the correspondence handled by Trustlex until the decision.
- 5
After the status
Payroll runs at the reduced rate, profit is taxed at 5% when it is distributed, dividends carry no withholding, and the substance is kept documented so the status survives a review.
What you need
- A description of the business and of its IT or maritime activities
- Evidence of the track record: accounts, contracts, group structure
- Where the income comes from, by activity and by country
- The planned Georgian operation: office, roles, headcount, payroll
- Company documents, if the LLC already exists
The status does not attach at registration. It is granted by government decree on real activity, and it can be reviewed.
Questions about International Company status
What exactly changes?
Corporate income tax on distributed profit is 5% instead of 15%, personal income tax on employee salaries is 5% instead of 20%, dividends carry no withholding, and property used in the permitted activity is exempt from property tax, except land.
Which activities qualify?
Activities on the permitted IT and maritime lists. As a rule nearly all of the company's income, about 98%, has to come from them. We check your activities against the current list in the eligibility call.
How much track record is needed?
Broadly two or more years in the qualifying field, in the company itself or through a qualifying parent or group. A new company with no history generally does not qualify yet.
Who grants the status?
The Government of Georgia, by decree, on an application made through the Revenue Service.
International Company status or Virtual Zone?
Virtual Zone suits newer and smaller exporters and is lighter to obtain. International Company status reduces corporate and payroll rates for established operations with a track record and a real local team, and is more demanding to obtain and keep.
How long does the application take?
It depends on the authority and the file. Trustlex does not promise a date and does not promise the outcome; it promises a file that answers the questions the authority asks.
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
Find out if the track record carries the application
Book the eligibility call. If the status is out of reach today, you will hear it in that call, together with the regime that fits now.