Rechtsgebied · Europa

GeorgiëBedrijfsoprichting, belasting en bankieren

Tax only on local income, a 1% small-business rate, and a company set up in a day or two.

Georgia silhouette
Overzicht

Georgia mostly taxes only income earned in Georgia (a 'territorial' system), doesn't tax company profits until they're paid out (like Estonia), and lets individual entrepreneurs pay 1% of turnover on takings up to GEL 500,000. A company can be set up in a day. For solo founders and small trading businesses, few places are this efficient this fast.

The caveats are geopolitics and banking. Georgia is in a tense part of the world, and its banks' links to foreign banks have tightened since 2022. Keep structures here a sensible size and pair them with a bank account in a second country.

Voordelen

Waarom mensen kiezen voor Georgië

  • Individual entrepreneurs with Small Business Status pay 1% of turnover up to GEL 500,000
  • Company profits taxed at 15%, but only when paid out
  • Virtual Zone IT companies pay 0% on income from abroad
  • Mostly taxes only income earned in Georgia
  • A company can be set up in a day or two
Waarvoor mensen het gebruiken

Waar Georgië past

  • Individual entrepreneurs
  • IT companies
  • Trading and logistics
In een structuur

Waar Georgië past in een structuur

Gebruikelijke rol · Fast, low-cost trading base

Georgia in a structure · 3 routes
Cliënten
in het buitenland
pay for software services
Georgian IT company
Virtual Zone, 0% on income from abroad
Georgian IT company
real IT work in Georgia
dividends, 5% when paid out
U, in uw woonland
Georgian IT company
a share of your cash, so you don't rely on one banking system
Bank account in a second country

Georgia is a fast, cheap base to trade from. You can register personally as an individual entrepreneur and pay 1% of turnover up to GEL 500,000, or set up a company that's only taxed at 15% when profits are paid out, with IT companies able to get 0% on income from abroad under Virtual Zone status. Keep structures here a sensible size and pair them with a bank account in a second country.

Waar het van afhangtVirtual Zone status needs real IT work in Georgia and is given on application, you only become resident after 183 days or through the route for wealthy individuals, and Georgian banks' links to foreign banks have narrowed since 2022.

Een vereenvoudigd beeld ter toelichting, geen aanbeveling. Algemene informatie, geen belasting- of juridisch advies.

Bankieren

Een bankrekening openen

TBC Bank and Bank of Georgia are the main banks, both good online and used to foreign clients. Opening accounts has become much harder for applicants with links to Russia and other former Soviet states, and the paperwork is now substantial. Individuals who don't live there can still open personal accounts if they visit in person.

Belasting

Zo werkt de belasting hier

Company profits are taxed at 15%, but only when paid out. Individual entrepreneurs with Small Business Status pay 1% of turnover up to GEL 500,000. Virtual Zone status gives IT companies 0% on income from abroad. Personal income tax is a flat 20%, and residents' income from abroad is generally not taxed.

Substance (echte aanwezigheid)

Echte aanwezigheid, en wie de eigenaren kan inzien

Georgia mainly taxes individuals on Georgian income, and you become resident after 183 days or through the route for wealthy individuals. Company registration details are public. Virtual Zone and International Company statuses need real activity and are given on application, not automatically.

Keuze

Wanneer u hiervoor kiest

Choose Georgia for a fast, cheap base for an IT or trading business, for an individual entrepreneur who wants the 1% turnover rate, or as a second country for operations alongside a stronger banking centre.

Zo adviseren wij

U krijgt een schriftelijke vergelijking, geen verkooppraatje.

Elke Georgië aanbeveling krijgt u als schriftelijke vergelijking met de alternatieven. Daarin leest u of de opzet een kritische toets kan doorstaan, hoe makkelijk bankieren zal zijn, welke belastingverdragen gelden, wie de eigenaren kan inzien, wat het per jaar kost om alles draaiende te houden en welk risico uw reputatie loopt. Zo ziet u de voor- en nadelen voordat u zich vastlegt.

Volgende stap

Overweegt u Georgië? Vraag eerst een schriftelijke vergelijking aan.

Beantwoord zes vragen en ons team komt bij u terug met een voorselectie, een grove kostenindicatie en de plekken waar u kunt bankieren.

Veelgestelde vragen

Vragen die we bij elke Georgië intake horen.

What is Georgian Virtual Zone status?
A status for IT companies selling software services abroad, giving 0% company tax on foreign income and 5% on dividends paid out. You need to show real IT work happening in Georgia.
Can I get the 1% small business rate as a foreigner?
Yes, if you register personally as an individual entrepreneur in Georgia and qualify by type of work and turnover. It's for you as a person, not for a company.
Is banking in Georgia reliable?
The two main banks are well funded and strong online, but their links to foreign banks have narrowed. We recommend pairing Georgia with a bank account in a second country.