Summary
The numbers
1 sourced
0%
Law of Georgia on Free Industrial Zones; Tax Code·1 Oct 2026
What to know
Georgia's trade agreements are the quiet asset: a Deep and Comprehensive Free Trade Area with the EU, free trade with China, Türkiye, the EFTA states, the UK and the CIS. A plant in a free zone can import inputs duty-free, manufacture with no profit tax, and export under preferential tariffs in several directions.
The zones differ commercially. Poti is at the port; the two Kutaisi zones have land and rail; Tbilisi Free Zone is close to the capital's labour market. Each organiser sets its own fees and lease terms, and those terms, not the tax regime, decide the economics.
We cover the sector as intelligence until we have checked a partner. If you are looking at a specific zone or site, tell us and we will say what we know.
Introductions
Intelligence only, for now
- Intelligence only for now.
- Tell us what you are looking at and we will say what we know and when introductions open.
FAQ
Questions investors ask us
Which products qualify for EU preferential tariffs?
Those meeting the rules of origin in the DCFTA, which require sufficient processing in Georgia. Assembly of imported kits usually does not qualify; real manufacturing does.
What does a free zone licence cost?
It varies by zone and activity, from modest annual fees for trading licences to land leases for factories. We publish the current terms once we have verified them with each organiser.
When will you introduce partners?
When we have checked one. Circle members hear first.
Sources
2, all dated