Georgia
How to register a company in Georgia: tax, fees and annual filings, from official sources.
- Company type
- Limited liability company (შეზღუდული პასუხისმგებლობის საზოგადოება, შპს / LLC)
- Headline corporate tax
- 15%
- Registration fee
- NAPR fee to register an entrepreneurial legal entity such as an LLC: GEL 200 for 1 working day, or GEL 400 for same-day registration.
- Region
- Europe outside the EU
A Georgian LLC is registered with NAPR for GEL 200 and pays 15% profit tax only when profit is distributed, not while it is retained.
The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.
Questions
How much does it cost to register a company in Georgia?
NAPR fee to register an entrepreneurial legal entity such as an LLC: GEL 200 for 1 working day, or GEL 400 for same-day registration.
What is the corporate tax rate in Georgia?
Profit tax is 15% (Tax Code art. 98), charged on distributed profit and similar payments (Estonian model): the taxable amount is the payment divided by 0.85, and retained profit is not taxed. Banks, credit unions, microfinance organisations and loan providers pay 20%. Companies granted ‘international company’ status by the Government pay 5%.
Can a non-resident set up a company in Georgia?
Founders’ signatures on the instrument of incorporation must be notarised, unless certified by NAPR or another authorised body or made as a qualified electronic signature. A power of representation also needs a notarised or qualified electronic signature, so a representative can file.
Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar.
- Corporate tax
- Profit tax is 15% (Tax Code art. 98), charged on distributed profit and similar payments (Estonian model): the taxable amount is the payment divided by 0.85, and retained profit is not taxed. Banks, credit unions, microfinance organisations and loan providers pay 20%. Companies granted 'international company' status by the Government pay 5%.
- Minimum capital
- None stated for an LLC: NAPR says indicating an LLC's capital in the registration data is not always mandatory (a JSC needs at least GEL 100,000).
- Forming it from abroad
- Founders' signatures on the instrument of incorporation must be notarised, unless certified by NAPR or another authorised body or made as a qualified electronic signature. A power of representation also needs a notarised or qualified electronic signature, so a representative can file.
- VAT, GST or sales tax
- A taxable person must apply for VAT registration within 2 business days of exceeding GEL 100,000 of VAT-taxable supplies in any 12 consecutive months. The VAT rate is 18%.
- Annual filings
- Financial statements (plus a management report where required) go to SARAS via reportal.ge no later than 1 October of the following year (9 months after year end for non-calendar years). Under the distribution model, the profit tax accounting period of a resident enterprise is a calendar month.
- Audit
- Public-interest entities and Category I and II enterprises must be audited. Category III and IV enterprises are exempt unless other legislation requires it. Category IV means meeting at least two of: assets ≤ GEL 1m, revenue ≤ GEL 2m, average staff ≤ 10.
- Beneficial owners
- LLC partners and founders are registered in the NAPR Registry, and registry data are public (Law on Entrepreneurs, arts. 8(3) and 13(1)).
- Also know
- The Small Business (1% on turnover) and Micro Business regimes are open only to natural persons and individual entrepreneurs, not to LLCs (Tax Code arts. 83–89). 'International company' status (Tax Code art. 23) is granted by the Government for activities it lists by ordinance: 5% profit tax, 5% tax on employees' wages, no tax at source on dividends, and a property-tax exemption for the permitted activities.
- Company registry
- National Agency of Public Registry (NAPR) – Registry of Entrepreneurial and Non-entrepreneurial (Non-commercial) Legal Entities
- Registry website
- napr.gov.ge
- Tax authority page
- matsne.gov.ge
- Last reviewed
- Sources
Source Link NAPR – Business registration fees and terms https://napr.gov.ge/en/page/fees-and-terms/business-registration-fee NAPR – Frequently asked questions https://napr.gov.ge/en/page/frequently-asked-questions Matsne – Tax Code of Georgia (English, consolidated) https://www.matsne.gov.ge/en/document/download/1043717/206/en/pdf Matsne – Law of Georgia on Entrepreneurs (English) https://matsne.gov.ge/en/document/download/5230186/8/en/pdf SARAS – Report supervision (enterprise categories) https://saras.gov.ge/en/Home/ReportSupervision SARAS – Law on Accounting, Reporting and Auditing (informal translation, 17.09.2025) https://saras.gov.ge/Content/files/LAW_on_ACCOUNTING_REPORTING_AND_AUDIT_ENG.pdf