Georgia's Free Industrial Zones (FIZ) offer some of the world's most comprehensive tax exemptions for manufacturing and trading businesses. Here's a complete guide for NRI entrepreneurs.
What are Georgia's Free Industrial Zones?
Georgia has three Free Industrial Zones: Kutaisi FIZ, Poti FIZ, and Tbilisi FIZ. Companies operating within these zones enjoy a comprehensive package of tax exemptions that make them among the most attractive manufacturing and trading locations globally.
FIZ Tax Benefits
| Tax Type | FIZ Rate | Standard Rate |
|---|---|---|
| Corporate Income Tax | 0% | 15% |
| Personal Income Tax | 0% | 20% |
| Import/Export Tax | 0% | Varies |
| Property Tax | 0% | 1% |
| VAT (on FIZ transactions) | 0% | 18% |
| Dividend Withholding | 0% | 5% |
The Three FIZs
Kutaisi Free Industrial Zone
Located in Kutaisi, Georgia's second city. Adjacent to Kutaisi International Airport (direct flights to Europe). Strong for light manufacturing, food processing, and logistics. EU DCFTA access makes Kutaisi FIZ attractive for businesses targeting European markets.
Poti Free Industrial Zone
Located adjacent to Poti Port on the Black Sea coast. Excellent for businesses with import/export needs via the Black Sea. Strong for trading, distribution, and logistics companies. Direct access to Black Sea shipping routes connecting to Europe, Turkey, and Ukraine.
Tbilisi Free Industrial Zone
Located in Georgia's capital. Best for businesses needing proximity to Tbilisi's business ecosystem, government offices, and international airport. Strong for services, tech, and light manufacturing.
Who Should Consider a Georgia FIZ?
- NRI manufacturers targeting European markets via DCFTA
- Trading companies with Black Sea logistics needs (Poti)
- Food processing and agri-export businesses
- Light manufacturing with EU export ambitions
FIZ vs Virtual Zone: Which is Right for You?
Choose FIZ if you're in manufacturing, trading, or logistics. Choose Virtual Zone if you're in IT, software, or digital services. Both offer 0% corporate tax but for different business types.
Start your Georgia FIZ company with Blueberry →
Also read: Complete Guide to Georgia Company Formation | Georgia Virtual Zone Guide | Why NRIs Should Form a Company in Georgia