A tax-attractive special status for export-oriented IT companies — not a separate legal entity, but a status granted to a Georgian LLC by the Revenue Service.
Software development companies.
Providers of supporting IT services.
International IT teams with operational activity in Georgia.
Export-oriented technology companies whose clients are based outside Georgia.
The basis is a Georgian LLC — the VZP status is then applied for with the Revenue Service.
What matters is the actual activity, contracts, service delivery, and geographic orientation of the business.
Active software development or supporting IT services.
Services provided exclusively to clients located outside Georgia.
Employees who actually carry out their work in Georgia, regardless of their residence.
Proper payroll filings submitted over a minimum period.
Contracts between the newly incorporated company and selected suppliers.
Valid work authorisation for the director.
An office is not strictly required but is recommended for the registration process.
Application to the Revenue Service and interview with an authority representative.
Corporate income tax on qualifying activities.
Dividend tax.
Payroll tax.
VAT on services provided outside Georgia to non-resident taxpayers.
Property tax.
IT activity, client locations, contracts, and Georgian substance are assessed.
Nomocon prepares the draft power of attorney and document checklist.
Registration with the Public Registry and setup of Revenue Service access — standard processing within 2 business days.
Employ staff in Georgia, submit payroll and pension filings, and document relevant client and supplier contracts.
Application and supporting documents submitted to the Revenue Service.
Communication and interview with the Revenue Service accompanied throughout.
Service fee for LLC incorporation and VZP 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 VZP application and communication with the Revenue Service.
Review of contracts provided by the applicant.
Translation and notarised certification of up to 10 pages by an authorised translator in Georgia.
Payroll and pension filings for 2 months and up to 5 employees.
Would you like to check whether you meet the requirements for the Virtual Zone Person Status (VZP)?