Кратко
Показатели
5%
Tax Code of Georgia, Art. 23; Government Decree 619·1 окт. 2026 г.
5%
Tax Code of Georgia, Art. 23·1 окт. 2026 г.
0%
Tax Code of Georgia, Art. 23·1 окт. 2026 г.
По тексту закона
Положений: 2
Status is granted by the Government to a Georgian enterprise carrying out permitted activities, with at least two years of experience in those activities, and may be revoked if the conditions cease to be met. (Paraphrased; the article and Decree 619 govern.)Tax Code of Georgia, Article 23 (International Company)
Lists the permitted information technology and maritime activities and the procedure for obtaining and losing the status.Government of Georgia, Decree No. 619 of 8 October 2020
Вопросы и ответы
Вопросы инвесторов об этом правиле
How long does the status take?
The application goes through the Revenue Service to the Government. Allow one to two months from a complete file, longer if the experience evidence is thin.
Can a newly founded company qualify?
Yes, if its majority shareholders have at least two years of experience in the permitted activities, documented. A company with no track record and no experienced owners does not.
Does the 5% on salaries apply to foreign employees?
It applies to salaries paid by the International Company to employees working in Georgia, regardless of nationality. Remote staff abroad are a different question; check their own country's rules.
What revokes the status?
Income outside the permitted activities above the tolerated margin, loss of substance in Georgia, or a request by the company. Revocation can be retroactive for the period in breach.
Источники
Источники
- Tax Code of Georgia (matsne.gov.ge), current text
- Government Decree 619 (matsne.gov.ge), 8 Oct 2020
- Revenue Service of Georgia, guidance