Georgia LLC with Virtual Zone status
A Georgian Limited Liability Company (shps) with Virtual Zone Person status: 0% corporate income tax on profit from software and IT services exported to non-resident clients, and a 5% dividend tax that Georgia's double-tax treaties can reduce further. Georgia is REPUTABLE tier and listing-clean: it is on no EU list (neither Annex I nor Annex II) and no FATF list as of February 2026. The LLC registers in about 1 to 2 business days with no minimum share capital; Virtual Zone status adds roughly 10 working days. Note the trade-off: the Georgian public registry shows shareholders and directors, so this is a reputation-and-tax play, not a privacy one. The Virtual Zone 0% benefit is for software and IT export businesses; gambling, marketing, and crypto-trading activities are commonly excluded.
- Tier
- REPUTABLE
- Formation
- 2 business days
- KYC
- Tier 1
- Renewal
- $749/yr
What's included
- Georgian National Agency of Public Registry registration fee: we file and pay it on your behalf
- Charter (Articles of Association) for the Georgian LLC (shps)
- Founders' resolution appointing the director and setting the shareholding
- Tax identification number (TIN) registration with the Georgian Revenue Service
- Virtual Zone Person status application filed before the Georgian Revenue Service, with the digital certificate delivered on approval
- First-year registered legal address in Georgia through a licensed Georgian corporate-services provider
- Beneficial-owner and director identification collected by the licensed provider under Georgian AML law (and filed to the public registry)
- Sanctions screen on the order (OFAC, EU, UN) + Tier 1 KYC
What's NOT included
- Apostille (sold separately at $179; Georgia supports it, and a bank or counterparty abroad will often ask for legalized documents)
- Year-2+ legal-address, annual-registration, and Revenue-Service compliance renewal ($749/yr to keep the company and Virtual Zone status in good standing)
- Bank account opening (separate post-formation flow; EU-passported and Bitcoin-native rails, or local Georgian banks via the provider, all on a multi-week review)
- Georgian accounting, VAT filing, and payroll: a Virtual Zone company still files, VAT registration is mandatory above 100,000 GEL turnover, and salaries carry ~20% withholding plus pension (engage a Georgian accountant; we do not file)
- Remote formation Power of Attorney drafting and its notarization (required if you do not appear in Tbilisi in person; quoted separately)
- Any personal or cross-border tax advice (we form the entity and file the status; we are not your tax advisor)
We list what's not included on every product page so there are no checkout surprises.
Operator-grade use case
The clean European 0% structure for a software or IT export business. Reach for a Georgian LLC with Virtual Zone Person status when you develop software or deliver IT services to clients outside Georgia and you want a real, statutory 0% corporate-income-tax rate on that export profit inside a REPUTABLE-tier jurisdiction. Georgia is listing-clean as of February 2026 (on no EU list and no FATF list), the LLC forms in about 1 to 2 business days with no minimum share capital, and the Virtual Zone certificate follows in roughly 10 working days. You keep 100% of pre-distribution profit and pay 5% dividend tax only when you take money out, a rate Georgia's double-tax treaties can reduce.
Most appropriate for non-US founders and Bitcoin-aligned operators running a genuine IT or SaaS export company who want an onshore European base that a compliance desk waves through, rather than an offshore IBC that triggers an Annex II conversation. It pairs naturally with EU-passported, multi-currency, and Bitcoin-native banking rails while the formation settles in BTC or USDT via BitSettle, and it suits an operator who can support real delivery from Georgia.
Less ideal for operators whose priority is privacy: the Georgian public registry shows shareholders, directors, and the registered address, so a Wyoming LLC or New Mexico LLC fits better if anonymity is the requirement. It is also the wrong tool for a pure crypto-trading, gambling, or online-marketing business, since those activities are commonly excluded from the Virtual Zone 0% benefit, and for anyone treating it as a zero-obligation shell: a Virtual Zone company still files, VAT registers above 100,000 GEL turnover, and salaries carry payroll tax. If you want a no-maintenance offshore wrapper, a Seychelles IBC is the cheaper tool; if you want a reinvestment-deferral EU entity, an Estonia OU is the alternative.
What you'll need to hand us
- Email address
- Country of residence
- Intended use statement (free-text)
- Government-issued photo ID (passport or national ID)
- Proof of address (utility bill, bank statement, or government letter, dated within 90 days)
- Source-of-funds attestation (drop-down + free text)
- Optional: PEP and adverse-media screening consent
- Everything in Tier 1
- Beneficial owner declaration for every party with 25%+ ownership
- Source-of-wealth documentation (tax return, employment letter, salary, asset proof)
- Manual enhanced-due-diligence reviewer notes from our KYC partner
Common questions
- What tax does a Georgia LLC with Virtual Zone status actually pay?
- 0% corporate income tax on profit from software and IT services exported to clients outside Georgia, then 5% dividend tax when you distribute that profit. Georgia's double-tax treaties can reduce the dividend rate further. The standard Georgian corporate rate without the status is 15%. The 0% rate covers exported IT income only, not Georgian-source or non-IT income.
- Is Georgia on the EU or FATF lists?
- No. As of February 2026 Georgia is on neither EU Annex I nor Annex II, and on neither the FATF grey nor black list. It is a MONEYVAL member in good standing. That makes it a genuinely listing-clean REPUTABLE jurisdiction, which is the main reason to choose it over an offshore IBC. Lists move, so confirm current status before filing.
- Will my ownership be public?
- Yes. Georgia's public registry shows shareholders, directors, and the registered address. This is a reputation-and-tax structure, not a privacy one. If you need anonymity, a Wyoming or New Mexico LLC is the right pick instead.
- How do I pay, and what is included?
- The $1,599 all-in price is settled in BTC, Lightning, or USDT via BitSettle, and it covers the registry filing, the LLC charter, the tax-ID registration, the Virtual Zone application, and the first-year legal address. Government fees are included. Apostille, banking, and Georgian accounting are separate.
Operators usually pair this with
Estonia OÜ (e-Residency)
EU OÜ via Estonian e-Residency. Native EU market access.
Cyprus Private Limited Company
EU-passport private limited. 15% corp tax (Pillar Two).
Apostille + Good Standing
Apostille + Good Standing for international banking.
Banking Concierge
Account-opening introductions + application prep. No guarantees, better odds.