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When you need a Georgian company that can sign a contract this week, a ready-made shelf company, an off-the-shelf Limited Liability Company (LLC, შპს / shps in Georgian), is the fastest legal route into the Caucasus’s most business-friendly jurisdiction. ShelfCompanies24 maintains a live inventory of clean, never-traded Georgian LLC entities registered with the National Agency of Public Registry (NAPR), with paid-up capital and a clean Revenue Service record. Most transfers complete in 2 to 5 working days.
Georgia operates an Estonian-model distributed-profits CIT at 15%, corporate profits are taxed only on distribution, not on retention. Combined with the Free Industrial Zone (FIZ) regime offering 0% CIT on qualifying activities, the Virtual Zone IT regime (0% CIT for qualifying IT companies serving foreign markets), and Georgia’s strategic position between Europe and Asia (with EU Association Agreement and CEPA with China), Georgian LLCs are increasingly popular for IT/digital-nomad structures, eastern-corridor trade and crypto-related businesses.
Our service covers Georgian LLC, NAPR filings, registered office.
Off-the-shelf Georgian LLC + virtual office + Georgian banking introduction + tax-status advice bundled.
Most transfers within 2 to 5 working days. English/Russian-speaking case manager.
Sign at any Georgian consulate, via electronic signature, or delegate to our Tbilisi attorney via მინდობილობა (power of attorney).
We draft share-transfer documentation, file NAPR amendment, update beneficial-owner records.
A Georgian off-the-shelf LLC is a private limited liability company incorporated by a service provider purely to be transferred. From incorporation to sale, the LLC has:
| Feature | LLC (შპს / shps) | JSC (სს / SS) | Free Industrial Zone Company |
|---|---|---|---|
| Minimum capital | None statutory (GEL 1 typical) | GEL 100,000 | None |
| Members | 1+, any nationality | 1+ shareholders | 1+ in qualifying FIZ |
| CIT | 15% on distribution (Estonian-model) | 15% on distribution | 0% on qualifying activities |
| Best fit | ~95% of buyers, SMEs, holdings, IT | Listed groups, regulated finance | Manufacturing, processing, trading in FIZ |
Georgia adopted the Estonian-style distributed-profits CIT in 2017. Companies pay 0% on retained profits indefinitely; 15% only on profit distributions. For SME structures that reinvest earnings, Georgia is structurally tax-efficient.
The Virtual Zone Person status grants 0% CIT on income from IT services delivered outside Georgia. Qualifying IT companies (software development, consulting, design) serving foreign clients pay 0% Georgian CIT, making Georgia exceptionally attractive for software companies, freelance-aggregator structures and digital-services exporters.
Georgia has FIZs (Tbilisi, Kutaisi, Poti, Hualing-Kutaisi) where qualifying activities (manufacturing, processing, certain trading) enjoy 0% CIT and other incentives.
Georgia has an EU Deep and Comprehensive Free Trade Agreement (DCFTA, in force since 2016) and a Comprehensive Economic Partnership Agreement (CEPA) with China. Strategic for Eurasian / Caucasus / Black Sea / Caspian corridor trade.
Every Georgian ready-made LLC carries an active company identification number visible at the public register.
TBC Bank, Bank of Georgia, Liberty Bank, plus crypto-friendly options (Georgia is among the world’s more crypto-permissive jurisdictions). Banking onboarding is more accessible than most Western EU peers for foreign-owned SMEs.
There are two ways to acquire a company in Georgia. The first is to buy a business that trades, which means diligence on its contracts, employees, tax filings and disputes, and a valuation negotiated against its accounts. The second is to take over a company with no history at all, which is what an off-the-shelf LLC is: nothing invoiced, nobody employed, only nil declarations filed with the Revenue Service, so what you inherit is the company identification number, the NAPR record and the incorporation date. The steps below are the acquisition process for the second route.
Most transfers complete in 2 to 5 working days from KYC sign off, and the company can sign in its own name from the moment the transfer deed is executed. Virtual Zone Person status, where the activity qualifies, is applied for after the transfer in the new owner’s name.
| Tax | Rate | Notes |
|---|---|---|
| CIT, distributed profits | 15% | Estonian-model, 0% on retained profits |
| Virtual Zone IT company | 0% on foreign-source IT income | Subject to qualifying-activity criteria |
| Free Industrial Zone Company | 0% on qualifying activities | FIZ-specific regime |
| VAT | 18% | Mandatory above GEL 100,000 turnover |
| Withholding tax on dividends | 5% | Reduced under DTTs |
| Personal income tax | 20% | Flat rate |
Setting up a company in Georgia from scratch means drafting a charter, apostilling and translating documents, filing with the NAPR and then waiting for the tax registrations. An off-the-shelf LLC moves all of that to the period before you arrived. The entity already exists on the NAPR record with its own company identification number, so what remains is the transfer of the membership interest, your director’s appointment, the amendment of name, address and purpose, and the beneficial owner update. That sequence completes in 2 to 5 working days.
Correct. The Law of Georgia on Entrepreneurs sets no residency or nationality test for partners or for the director of an LLC, and a company can be wholly foreign owned and managed from abroad. A work permit only becomes relevant if the director actually performs work inside Georgia. Substance is the practical limit: banks and the Revenue Service will look at where the company is really managed before treating it as Georgian tax resident.
მზა კომპანია (“ready company”) or ფირმა გაყიდვაზე (“firm for sale”). Pre-registered, never-traded LLC held in reserve.
2 to 5 working days from KYC sign off to the completed NAPR amendment. The transfer deed, the change of director and the amended charter are drafted while your identity documents are checked, then filed together with the NAPR, and the beneficial owner record is updated in your name. You can sign in the company’s name from the moment the transfer deed is executed, and the bank introduction starts the same week.
Georgia taxes corporate profits only on distribution, 15% on profit paid out as dividends or used in non-business expenses. Profit retained inside the company faces 0% CIT indefinitely. For growth-oriented SMEs reinvesting earnings, this delivers significant compounding advantages over standard CIT regimes.
Georgia’s Virtual Zone Person status grants 0% CIT on income from IT services delivered to foreign clients. Qualifying activities include software development, IT consulting, design, technical support. The status is granted by the Ministry of Finance on application; we coordinate.
No. You sign at any Georgian consulate, with an electronic signature, or by delegating to our Tbilisi attorney under a power of attorney. Identity documents are apostilled and translated in your own country and couriered. Bank onboarding is the only stage where a video meeting, and at a few banks an in person meeting in Tbilisi, may still be asked for, and we confirm the bank’s policy before the introduction.
0% on retained profits, 15% on distributed. Virtual Zone: 0% on foreign-source IT. FIZ: 0% on qualifying activities. VAT 18%.
Yes. Georgia places no nationality or residency condition on the owner or the director of an LLC, and no government approval is needed to transfer a membership interest to a foreign buyer. What is required is a complete KYC pack under the Georgian anti money laundering rules, apostilled passport copies, proof of address and a note on the intended business purpose, and a beneficial owner filing that records you behind the company.
The company itself is straightforward to acquire, and Georgia is one of the more permissive jurisdictions for virtual asset businesses. The authorisation is separate: activities that count as virtual asset services have to be registered with the National Bank of Georgia before they begin, and banking for that profile is arranged with the institutions that accept it. We supply the entity and tell you honestly what the regulatory step involves; we do not sell licensed companies.
Start with the public record: the NAPR register shows the company identification number, the incorporation date, the registered address, the current director and the ownership of the membership interests. The Revenue Service record shows whether VAT registration is active and whether declarations have been filed. We supply a fresh register extract with each entity, together with a dormancy declaration covering the whole period it sat in our stock.
Want today’s Georgian inventory? 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.
No, and you should not engage anyone who claims otherwise. The National Agency of Public Registry (NAPR) records the actual incorporation date, which is publicly searchable and immutable. The shelf LLCs we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.
Engaging us for your Georgian shelf LLC purchase 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.