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Home / Rules and tax / Free Industrial Zones: 0%

Rules and tax · as written

Free Industrial Zones: 0%

Companies registered in one of Georgia's free industrial zones, in Poti, Kutaisi and Tbilisi, pay no corporate income tax, no property tax and no VAT or import duty on goods and services within the zone. Sales from the zone into Georgia carry a 4% tax on the value of the goods. The zones are run by private operators under the 2007 Law on Free Industrial Zones.

Last updateNext update9 Oct 2026~9 Nov 2026Checked against the current text of the Tax Code and Revenue Service guidance.
Nikusha PruidzeFounder · 1 min read · 2 sources

Summary

The figures

0%

No profit tax, property tax, VAT or import duty on a free industrial zone company's operations inside the zone.

Law of Georgia on Free Industrial Zones; Tax Code·1 Oct 2026

4%

Tax on the value of goods supplied from a free industrial zone to a Georgian registered person outside the zone.

Tax Code of Georgia·1 Oct 2026

As written
1 provision

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)

How it works

Four zones operate: Poti Free Industrial Zone at the port, two in Kutaisi (Hualing Kutaisi FIZ and Kutaisi Free Zone) and Tbilisi Free Zone. Each is run by a private organiser that licenses companies, leases land and buildings, and charges its own fees. The tax regime is the same; the commercial terms are not.

A free industrial zone company is a Georgian legal entity registered in the zone. It pays no profit tax, no property tax and no VAT on its zone activity, and goods it imports into the zone enter without customs duty. Goods it sells into Georgia carry a 4% tax on their value and the buyer pays import VAT and duty as for any import.

The regime suits manufacturing for export, regional distribution, and trading companies that need a customs-free hub between Türkiye, the Caucasus and Central Asia. It does not suit a business whose customers are mostly in Georgia.

What to check

  • The organiser's licence fee, land lease term and service charges, which vary by zone.
  • Whether the activity is permitted in that zone and what the organiser's rules add.
  • Labour: staff are employed under Georgian law; confirm the tax treatment of salaries for your case.
  • Banking and customs procedures at the specific zone, which differ in practice.

FAQ

Questions investors ask about this rule

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.

Sources

Next step

Not legal advice, by design. For your case, we work with your lawyer or introduce one we have checked.

Tell us the structure and the sector. We reply within one working day with the regime that applies and what to verify first.

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