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Law of Georgia on Free Industrial Zones; Tax Code·1 окт. 2026 г.
4%
Tax Code of Georgia·1 окт. 2026 г.
По тексту закона
1 положение
Establishes free industrial zones as parts of Georgian territory with a special customs and tax regime, created by Government decision on the application of an organiser.Law of Georgia on Free Industrial Zones (2007)
Вопросы и ответы
Вопросы инвесторов об этом правиле
Can a free zone company sell inside Georgia?
Yes, with a 4% tax on the value of the goods, and the Georgian buyer treats the purchase as an import. Services into Georgia are also taxed; check the case with your accountant.
Is there a minimum investment?
Not in the law. Each organiser sets its own entry terms and fees, from a small trading licence to a plot for a factory.
Which zone is best?
Poti for port access and logistics, Kutaisi for manufacturing space and land, Tbilisi for proximity to the capital. We can introduce the organisers once we have checked the current terms.
Источники
Источники
- Law of Georgia on Free Industrial Zones (matsne.gov.ge), 2007, as amended
- Tax Code of Georgia (matsne.gov.ge), current text