A tax-attractive special status for qualified IT, trade, and manufacturing companies - not a separate legal entity, but a status granted to a Georgian LLC by the Revenue Service.
International software companies with verifiable business activity.
Developers and providers of digital products.
IT consulting, hosting, and system administration companies.
International corporate groups seeking to establish a Georgian operational entity.
Qualified trade and manufacturing companies.
Not a separate legal entity type - a Georgian LLC (equivalent to a GmbH) is first incorporated.
The IC special status is then applied for with the Revenue Service.
At least two years of verifiable experience in a qualifying activity is required.
Experience may be demonstrated through an affiliated foreign company or group structure.
The Georgian company itself has at least 2 years of experience in a qualifying activity.
The Georgian company acts as a representative of a non-Georgian company with at least 2 years of relevant experience.
More than 50% of the shares are held by a partner company with at least 2 years of experience in the qualifying activity.
Employment of staff who actually carry out their work in Georgia.
Submission of payroll tax and pension filings for at least 3 months.
Valid work authorisation for the director.
An office is not strictly required but is recommended for the registration process.
Corporate income tax on distributed profits.
Payroll tax.
Dividend tax.
Property tax.
VAT on services provided outside Georgia to non-resident taxpayers.
Publishing of software, computer games, and other software.
Computer programming, IT consulting, computer management, and related IT services.
Development and provision of digital products including support and updates.
Development and provision of websites.
Web hosting and remote maintenance of software and hardware.
Online provision of storage space.
Provision of images, text, and information as well as database access.
Remote administration of systems.
Access to or download of software, including accounting and antivirus software and updates.
Ad-blocking software, driver downloads, online installation of website filters and firewalls.
International trade and distribution of goods.
Import, export, and re-export of goods.
Procurement, purchasing, and sale of goods.
Commercial representation, distribution, and international supply chain coordination.
Manufacturing and processing of goods and industrial products.
Organisation and management of production processes.
Quality control, technical inspection, and optimisation of production processes.
Organisation of procurement, production, and distribution of finished products.
Business activity, two-year experience, ownership structure, and planned employment in Georgia are reviewed.
Nomocon prepares a draft power of attorney and provides a detailed document checklist.
The company is registered with the Georgian Public Registry - standard processing within 2 business days.
Access to the official Revenue Service portal is set up for the LLC.
Staff, contracts, and office space (if required) are arranged; payroll and pension filings are submitted.
Documents are compiled, the application is submitted to the Revenue Service, and the interview is accompanied.
Service fee for LLC incorporation and IC application.
Draft power of attorney prepared within 3 business days of payment receipt.
LLC registration completed within 2 business days.
Drafting of a power of attorney and support with notarisation.
Advisory services and preparation of required documents.
Registration of the LLC with the Public Registry of Georgia.
Setup of LLC access to the Revenue Service portal.
Government fees for standard registration; English-language extract from the registry.
Virtual business address for one year.
Work authorisation for the director (individual value: EUR 500; included in the package).
Compilation and submission of the IC application and communication with the Revenue Service.
Monthly payroll tax and pension filings for 3 months and up to 5 employees.
Review of contracts provided by the applicant.
Translation and notarised certification of up to 10 pages by an authorised translator in Georgia.
Would you like to check whether your business activity qualifies for International Company Status?