Georgia (the Caucasus country) has emerged as one of the world's most business-friendly jurisdictions — and one of the best-kept secrets for NRI entrepreneurs. Here's why 2025 is the right time to form a company in Georgia.
1. Virtual Zone: 0% Tax for IT Companies
Georgia's Virtual Zone (VZ) is a game-changer for NRI IT entrepreneurs. A VZ company pays 0% corporate tax on income from providing IT services to non-Georgian clients. Only a 5% dividend withholding tax applies when profits are distributed. This makes Georgia one of the most tax-efficient jurisdictions globally for software, SaaS, and digital services businesses.
2. 15% Flat Corporate Tax (Standard)
For non-IT businesses, Georgia's standard corporate tax rate is a flat 15% — significantly lower than India's 22–30%. Combined with 0% capital gains tax on most assets and 5% dividend withholding, Georgia offers a compelling tax profile.
3. World's Fastest and Cheapest Incorporation
Georgia incorporates companies in 1–2 business days at one of the world's lowest costs. Blueberry's all-inclusive package starts at just ₹19,999 — making it the most affordable jurisdiction in our portfolio.
4. DTAA with India
The India-Georgia DTAA provides reduced withholding: 10% on dividends, 10% on interest, and 10% on royalties.
5. EU Candidate Country
Georgia is an EU candidate country with a Deep and Comprehensive Free Trade Agreement (DCFTA) with the EU, providing preferential access to the European market of 450 million consumers.
6. Free Industrial Zones: 0% on Everything
Georgia's Free Industrial Zones (Kutaisi, Poti, Tbilisi) offer 0% corporate tax, 0% income tax, 0% import/export tax, and 0% property tax — ideal for manufacturing and trading businesses.
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Also read: Complete Guide to Georgia Company Formation | Georgia Virtual Zone: Complete IT Company Guide | Compare All Jurisdictions