Georgia company structures: at a glance

Hawksford

Last updated: 13 October 2026 |

Europe | Georgia

Options for registering companies in Georgia

Georgia is recognised for its liberal, territorial tax regime and its rapid, straightforward registration process, establishing it as a dynamic hub in the Caucasus region. The country's legal framework offers foreign investors a broad range of entity types, governed primarily by the Law of Georgia on Entrepreneurs.

Georgia offers international companies the following legal structures for establishing a local presence:

Limited liability company (Sakartvelos Shezguduli Pasukhismgeblobis sazogadoeba)

Georgian LLC the most popular and flexible structure for foreign investors establishing a separate legal entity.
There is no minimum capital requirement for incorporation.
It benefits from the distributed profits corporation tax (often referred to as the Estonian model), where profits are taxed at 15% only upon distribution as dividends and retained earnings are tax-exempt.

Branch office of a foreign company

A branch office in Georgia is a foreign company's presence without legal personhood, registered as a " филиალი" (filiali) or "филиал" (filial)
The branch office's income is subject to Georgian taxation, similar to a legal entity, but it does not have to pay withholding tax on dividends, as it is not a separate legal entity.
The parent company remains fully liable for all obligations incurred by the branch.

Free zone company (FIZ enterprise)

These entities are established in designated Free Industrial Zones (FIZs), primarily targeting export-oriented manufacturing and international trade.
Currently, FIZs operate in the following key cities: Poti (port city), Kutaisi (third largest city) and Tbilisi (capital city).
The main benefit is a near zero-tax environment; Georgian FIZ companies are typically exempt from corporate income tax (CIT), VAT, property tax and import/export duties on their FIZ activities.
They are restricted from selling goods or services within the Georgian domestic market (the customs territory) and are governed by the respective FIZ administration.

Comparison of the common types of companies in Georgia

Key information	Limited liability company	Branch	Free zone company
Commonly used for	All purposes	Activities under strict regulation, such as financial sector	Manufacturing / export trading
Minimum capitalisation	US$1	0	US$1
Limited liability	Yes	No	Yes
Time to incorporate	2 weeks	6 weeks	3 weeks
Tax rate (CIT)	15%	15%	Availability of tax holidays if certain conditions are met
Resident management	No	Yes	No
Cost indication Includes Hawksford’s Fee	US$5,000	US$6,000	US$8,000

Any estimates published on Hawksford’s website set out indicative fees for entity formation, tax/VAT registration, a registered office address and estimated government filing fees. They do not include fees for additional services that may be required such as resident directors, licences for regulated activities, bank account setup, initial capital or other third-party charges. Actual setup costs can vary widely depending on the entity type, business activities, and structure. Terms and conditions apply. For a detailed, tailored quote, please contact us.

Updated on 13 October 2026

Information verified against The National Agency of Public Registry (NAPR)