Holding Company Formation in Georgia for Indians & NRIs 2026

Georgia is one of the world's most underrated business destinations — offering 1% corporate tax for Virtual Zone companies, 0% capital gains tax, and one of the fastest and cheapest company formation processes globally. For Indian IT entrepreneurs and budget-conscious founders, Georgia is a compelling choice.

📌 Start Your Georgia Holding Company →

Offshore Tax Saving Structure — Holding Company, IP Company, Indian Entity, Founder

Offshore Tax Saving Structure — Holding Co → IP Co / Service Co → Indian Entity → Founder

Why Georgia for a Holding Company?

✅ 1% corporate tax for Virtual Zone (VZ) IT companies on foreign income
✅ 0% capital gains tax on sale of shares
✅ 0% VAT on services provided to foreign clients
✅ Company formation in 1 day — one of the fastest in the world
✅ Lowest setup cost — USD 200–500 total
✅ DTAA with India — reduced withholding tax
✅ No minimum share capital
✅ English-friendly legal and banking environment

Georgia Holding Company — Tax Structure

Tax Type	Rate	Notes
Corporate Tax (VZ status)	1%	IT companies with foreign clients
Corporate Tax (standard)	15%	On distributed profits
Capital Gains Tax	0%	No capital gains tax
Dividend Tax	5%	On dividend distribution
Withholding Tax to India	10% (DTAA)	Reduced under India-Georgia DTAA
VAT (foreign clients)	0%	VZ companies exempt