5% сompany income tax
and 0% tax on reinvested profit
5% employee income tax
no more payments for non residents employees
0% dividend tax
usually dividend tax is 5%. But not in this case
0% VAT
delivery of services in a foreign country
is not subject to VAT
International IT Company status

Permited activity for International IT company
You must engage in at least one of these activities:

The following activities determined under the code 58.2 of "Georgian national classification of economic activities":
1.1 Software Publishing;
1.2 Publishing of computer games;
1.3 Publishing of other software;

2. The following activities determined under the code 62 of "Georgian national classification of economic activities":
2.1 Computer programming, consultancy and related activities;
2.2 Computer programming activities;
2.3 Consultancy activities in the field of computer technology;
2.4 Computer facilities management activities;
2.5 Other information technology and computer service activities;

3. Development and/or delivery of digital product, including respective software support and provision of an updated version;
4. Development and/or delivery of website;
5. Web Hosting, remote maintenance of software and hardware;
6. Provision of software and related updates;
7. Provision of images, texts and information to ensure access to the database;
8. Remote administration of the system;
9. Online supply of allocated memory capacity;
10. Access to or download of software (including procurement/ accounting software or antivirus software) and its updates;
11. Banner ad blocking programs;
12. Download able drivers, such as software that connects computers with peripheral devices (such as printers);
13. Automatic online installation of filters on websites;
14. Automatic online installation of firewalls;

According to the ordinance of Government of Georgia, the status of an International Company with respect to the given Permitted Activity can be granted to a Georgian enterprise:
  1. Which has at least 2 years of experience of carrying out Permitted Activity; or

  2. Which is are presentative of an on-resident enterprise in Georgia, if this non-resident has at least 2 years of experience of carrying out the Permitted Activity that is carried out by the Georgian enterprise; or

  3. Whose shareholder(s), having more than 50% of shares in that Georgian enterprise, individually (each entity separately) have at least 2 years of experience of carrying out the Permitted Activity that is carried out by the Georgian enterprise
Georgia is a democratic state with positive diplomatic relations with developed countries.
The Georgian government is taking steps towards European integration.
More and more IT companies are paying attention to Georgia as a platform for business diversification.
International IT companies
with offices in Georgia
Ok. How to create R&D center in Georgia?
Register a company
- Company registration - 3 working days.
- Bank account + card.
- Notary and translator services.
- Full legal support.
Acquisition of the status of an international company
- Legal support of the company.
- Interaction with government services.
Only the Ministry of Finance of Georgia has the right to assign the status of an international company.

Office provision
Leading developers of Georgia are the partners of Relocater. We will provide an office in class A buildings, prepare and equip it according to the technical specifications, connect high-speed Internet.
Relocation service
- Full legal support in terms of migration legislation.
- Recruitment service.
Learn more about how team relocation works

Housing provision service
- Provision of housing according to the terms of reference.
- Connection of services (cleaning, water delivery, staff service for the house)
Medical service
Included for team and family members:
- Registration of medical insurance.
- Registration of a package of medical services.
Logistics service
We independently organize the logistics of personal belongings or equipment using the capabilities of UPS.
Connect to Georgia
We will help you to create an R&D center in Georgia.
Fill out the brief and get an offer