Special Tax-Free

Specialized tax rates and procedures have been adopted for the 3 Tax-Free Regimes. The purpose of these Tax-Free Regimes is to establish new international financial institutions in the country, to encourage economic growth and to support sustainable development in Georgia's trade-transit function internationally.

The three types of Tax-Free Regimes are:
• Free-Industrial Zones
• Free Warehouse Enterprise
• International Finance Company Designation

SPECIFIC TAX 

FREE INDUSTRIAL ZONE

FREE WAREHOUSE COMPANY

AN INTERNATIONAL FINANCIAL COMPANY

Corporate Income Tax

0%

0%

0%

Value Added Tax 

0%

0%

0%

Customs Tax

0%

0%

0%, 5% or 12%

Property Tax 

0%

up to 1%

up to 1%

Personal Income Tax

20%

20%

20%

Net Operating Losses (years)

 

 

 

Carry back

0

0

0

Carry forward    

0

0

0

 

 

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