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ShelfCompanies24 has been forming Georgian companies for international clients since 1995. Our Tbilisi team handles every step of company formation in Georgia on a single agreed service contract, from picking the right legal form through NAPR registration, Revenue Service tax registration, beneficial-ownership filing and your first Georgian bank account. Most clients are trading inside 1 to 2 weeks via NAPR digital filing, or in 2 to 5 working days via a ready-made off-the-shelf Georgian LLC.
Our service covers NAPR filings, registered office, Virtual Zone application support if relevant.
Georgian LLC + registered office + banking introduction + Virtual Zone / FIZ structuring under one roof.
NAPR standard formation 1 to 2 weeks. English/Russian-speaking case manager.
Electronic signature or attorney via ααααααααααα.
We file NAPR application, organise tax registration, support Virtual Zone status, file BO.
Nothing on that list asks you to live in Georgia, to hold a residence permit or to appoint a local director, which is what separates Georgia from most of Europe. Non-resident founders sign electronically, at a Georgian consulate, or through a power of attorney to our Tbilisi attorney, and identity documents are apostilled and translated in your home country. Founders based in the United States or the United Kingdom use exactly the same remote procedure, and none of it requires a trip to Tbilisi.
The Georgian LLC is the workhorse of Georgian commerce. Governed by the Law on Entrepreneurs.
For listed entities and capital-raising. Min capital GEL 100,000.
| Form | Min. capital | Formation time | Best for |
|---|---|---|---|
| LLC | None statutory | 1 to 2 weeks | Default, SMEs, holdings, IT |
| JSC | GEL 100,000 | 3 to 6 weeks | Listed groups |
| FIZ Company | None | 2 to 4 weeks | Manufacturing, processing in FIZ |
| Branch | Parent-dependent | 2 to 4 weeks | Foreign multinational presence |
| Off-the-shelf LLC | GEL 1+ | 2 to 5 days | Need immediate trading |
Confirm legal form, member structure, business activity (Georgian NACE codes), Virtual Zone or FIZ eligibility, banking preferences.
Drafted by our Tbilisi attorney, bilingual Georgian-English.
Filed with NAPR (National Agency of Public Registry). Processing: typically same-day to 1 working day for fully complete applications.
Tax registration via the Revenue Service e-portal:
No. Georgia has no central beneficial ownership register. The National Agency of Public Registry publishes the registered partners and directors of a Georgian LLC, which is legal ownership rather than ultimate control, so nominee or offshore holders can sit in that field. Beneficial owners are identified instead by banks and other obliged entities under the 2019 anti-money-laundering law, and that information reaches the authorities through those firms rather than through a register.
Georgian banking partners: TBC Bank (largest), Bank of Georgia, Liberty Bank, Credo Bank, Basisbank, plus crypto-friendly options.
Two Georgian regimes change the tax answer completely, and both are decided at the start rather than bolted on later. Virtual Zone Person status gives 0% corporate tax on income from IT services delivered to clients outside Georgia, which covers software development, IT consulting, design and technical support. It is granted by the Ministry of Finance on application, and we prepare that application alongside the registration. A Free Industrial Zone company, registered in one of the zones at Tbilisi, Kutaisi or Poti, pays 0% corporate tax on qualifying activities, and suits manufacturing, processing and certain trading operations rather than services.
Everything outside those two regimes sits on the ordinary Estonian model: 15% only when profit is distributed, 0% while it is retained, 18% VAT once turnover passes GEL 100,000, and 5% withholding on dividends. Tell us what the company will actually do and where its customers are, and we will say which of the three positions it lands in before the charter is drafted, because moving between them afterwards means a new application rather than an amendment.
An LLC takes 1 to 2 weeks end to end. The NAPR filing itself is normally processed same day or within one working day when the application is complete; the rest is drafting the charter, apostilling and translating your documents, and the tax registrations that follow. A JSC takes 3 to 6 weeks, a Free Industrial Zone company 2 to 4 weeks. Taking over an off-the-shelf LLC instead completes in 2 to 5 working days.
Corporate profits are taxed only on distribution (dividends, deemed distributions, non-business expenses). Profit retained inside the company faces 0% CIT indefinitely. Adopted by Georgia in 2017, modelled on Estonia’s regime.
0% CIT on foreign-source IT income for qualifying IT companies (software development, IT consulting, design). Granted by the Ministry of Finance on application.
Yes, and it is the normal case. Neither the members nor the director of a Georgian LLC need Georgian residency, citizenship or a work permit, and there is no requirement to appoint a local director. You do need a registered address in Georgia, which we provide, apostilled identification for the beneficial owners, and a charter. Signature is remote, so the registration does not require you to enter the country.
0% on profit that stays in the company and 15% when it is distributed, under the Estonian model Georgia adopted in 2017. Virtual Zone IT companies pay 0% on foreign-source IT income and Free Industrial Zone companies 0% on qualifying activities. Around those, VAT is 18% once turnover passes GEL 100,000, dividends carry 5% withholding before treaty relief, and personal income tax is a flat 20%.
Tax registration with Revenue Service, Virtual Zone application if eligible, BO Register filing, bank account opening.
Less than almost anywhere: a charter, one member and one director of any nationality, a registered address in Georgia and an identification document for each beneficial owner, apostilled and translated. There is no statutory capital for an LLC, GEL 1 being the usual nominal figure, and no local director requirement. Add an activity code for the register and, if the business exports IT services, a Virtual Zone Person application.
No. The NAPR is a single national register, so a Georgian company can hold its registered address anywhere in the country, and companies in the Free Industrial Zones sit at Kutaisi or Poti as well as Tbilisi. In practice most foreign owned LLCs use a Tbilisi address, which is where the banks, the Revenue Service and our own office are, and that is the address we provide with the formation.
Ready to register your Georgian LLC? Contact our Georgian desk.
Georgia is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Georgia for your LLC specifically? IT zone 5%, Tbilisi free zone, fast formation is the headline reason, but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you are weighing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Georgia specifically: 15% on distribution (Estonian model since 2017) / 0% on retained; Virtual Zone Person 0% on foreign IT; IT Zone 5%.
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Georgia:
Yes. A name change is filed with the NAPR via a directors’ resolution and a routine filing, typically clears in 24 hours. We include up to one name change as standard for both shelf-company purchase and new formation.
Georgia is not in the EU or the EEA, so the Parent-Subsidiary and Interest and Royalties Directives do not apply. It does have a real treaty network of its own: the Ministry of Finance lists 58 agreements on the avoidance of double taxation in force, including most EU member states, the United Kingdom and the Gulf. A Georgian LLC claiming relief needs a tax residence certificate and must satisfy the beneficial ownership conditions in the relevant treaty.
Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.
Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural, for example the OECD Pillar Two implementation in Georgia or a domestic tax-base reform, we proactively flag clients whose structures may need restructuring and offer a defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.
An LLC is a separate legal entity Georgian-tax-resident with its own corporate tax filings and beneficial-owner record. A branch is an extension of a foreign parent, the foreign parent is the legal entity, the Georgia branch books local-source income but the parent’s overall tax liability cascades. Most foreign owners pick an LLC for liability ring-fencing and clean tax accounting; branches are sometimes preferred where the parent has specific group-relief or treaty considerations that depend on common legal personality.
Engaging us for your Georgian new LLC formation covers the following deliverables under one service:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC, we operate the same service globally for Georgian corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are scoped separately, so the incorporation or transfer work stays exactly as agreed.