Practical guidance for founders, businesses and individuals, with links to the relevant Georgian authorities and source legislation.
Economic substance
Economic substance concerns the real activity, people, assets and decisions behind a business. The evidence needed depends on the tax regime, treaty, bank and countries involved.
Read the guideInnovative startup incentives
Georgia’s innovative startup framework is enacted law, following the June 2025 amendments to the Law on Innovations. Eligible businesses can seek a status with annual renewals for a maximum of ten years.
Read the guide2026 tax and reporting calendar
Key Georgian tax and financial reporting dates for 2026. The filing obligations depend on the taxpayer, income, transactions and reporting period; use your Revenue Service account to check the obligations that apply to you.
Read the guideGeorgian companies and EU trade
A Georgian company can contract with EU customers, but the tax, VAT, customs and origin treatment depends on the goods or services, their movement and the parties involved.
Read the guideTax exemptions and special statuses
Georgia offers several preferential tax regimes, but eligibility depends on the person, activity, source of income and status. A low headline rate does not replace VAT, payroll, reporting or cross-border tax analysis.
Read the guideDigital nomads and remote work
Tbilisi and Batumi attract remote workers and founders with digital services, international connections and an active business community. Before relocating, assess the immigration, work and tax consequences of your specific activity.
Read the guide