Кратко
Показатели
0%
Tax Code of Georgia, Art. 99·1 окт. 2026 г.
0%
Law of Georgia on Information Technology Zones; Tax Code·1 окт. 2026 г.
5%
Tax Code of Georgia, Art. 130·1 окт. 2026 г.
По тексту закона
Положений: 2
Defines a Virtual Zone person as a legal entity engaged in information technology activities and sets the procedure for granting the status.Law of Georgia on Information Technology Zones (2010)
Exempts from profit tax the profit received by a Virtual Zone person from supplying information technologies created in Georgia outside Georgia. (Paraphrased.)Tax Code of Georgia, Article 99 (profit tax exemptions)
Вопросы и ответы
Вопросы инвесторов об этом правиле
Can a foreigner own a Virtual Zone company?
Yes, 100%. The owner can be abroad; the work must be done in Georgia.
Does it cover sales to Georgian clients?
No. Profit from services supplied in Georgia is taxed under the standard 15%-on-distribution regime, and those sales carry 18% VAT above the registration threshold.
How is this different from International Company status?
Virtual Zone: 0% on exported IT profit, no salary relief, strict substance test, quick to obtain. International Company: 5% on profit and salaries, 0% on dividends, two years of experience required, slower to obtain.
Источники