International Trading Company in Georgia: Tax Benefits, Setup Guide & Compliance Tips 

Georgia is becoming a strategic location for international trading companies. With its low taxes, simple company registration, and access to EU and Asian markets through free trade agreements, it is an attractive destination for entrepreneurs, logistics firms, and wholesale distributors.

This article explains how you can set up an international trading company in Georgia, what tax advantages to expect, and how to stay compliant.

 

1. What is an International Trading Company in Georgia?

An international trading company is a legal entity (typically an LLC) that imports and/or exports goods, services, or digital products across borders.

• Electronics
• Food and beverage (especially Georgian wine)
• Clothing and fashion
• Maritime supplies
• Software licenses and digital goods

 

2. Tax Advantages for International Traders in Georgia

• 0% VAT on exports
• 5% corporate tax on distributed profits only (Estonian model)
• No capital gains tax on most transactions
• No withholding tax on dividends to non-residents (under many tax treaties)
• 0% customs duty on many products due to Georgia’s Free Trade Agreements

Tax Area	Georgia	Cyprus	UAE
Corporate Tax	5%	5%	3%
Distribution Tax	5%	0%	0%
VAT on Export	0%	0%	0%
Customs (FTA)	0%	100%	0%

 

3. How to Register a Trading Company in Georgia

Steps:

• Register an LLC with a unique trading name
• Open a multi-currency bank account (GEL, USD, EUR)
• Register on the RS.ge tax portal
• Apply for any necessary licenses (for food, alcohol, etc.)
• Optional: Get Import/Export ID for customs clearance

Timeline: 5–7 business days

Cost overview: Registration ~200 GEL, legal address from 750 GEL/year, bank setup may vary

 

4. Can an International Company Status Apply to Trading Firms?

The International Company Status (ICS) in Georgia is currently reserved for IT and maritime companies. Trading companies typically operate as regular LLCs, which still benefit from:

• Low corporate tax
• No dividend withholding tax (in many cases)
• Simple dividend repatriation

 

5. Georgia’s Free Trade Network: Global Reach

Georgia has signed Free Trade Agreements (FTAs) with the following regions and countries:

• EU (DCFTA)
• EFTA (Switzerland, Norway, Iceland, Liechtenstein)
• China
• Turkey
• CIS countries

These FTAs enable reduced or zero customs duty, faster clearance, and better legal frameworks for international commerce.

 

6. Real Case: A European Trading Company Sets Up in Georgia

A logistics operator from the Czech Republic recently opened a Georgian LLC to re-export goods from Asia to Europe. Benefits included:

• Lower customs duties under FTA
• 0% VAT on EU exports
• Only 5% tax on distributed profits
• Minimal bureaucracy and local compliance

 

7. Ongoing Tax Compliance for Trading Companies

Once active, a trading company must fulfill the following obligations:

• Monthly VAT returns (if registered)
• Customs declarations for imported goods
• Payroll tax declarations if employing local staff
• Annual profit distribution tax filing

 

Georgia is a smart, transparent, and tax-efficient solution

Georgia offers a smart, transparent, and tax-efficient solution for international trading companies. Whether you're re-exporting goods or sourcing from Asia for the EU market, Georgia’s tax laws and FTAs provide a strong business case.

 

Want help registering your trading company in Georgia?

• We offer full setup packages with legal support, RS.ge portal activation, office scouting, and accounting.