Profit tax
Qualifying profit from permitted FIZ activity can receive the statutory exemption; non-zone and prohibited activity must be separated.
Georgia business guide · Free Industrial Zones
Tax advantages need
a real zone operation.
Tbilisi and Poti Free Industrial Zones explained: formation, licences, premises, customs, mainland trade, banking and the costs behind the “0%” headline.
What it is
A company inside a separately administered zone.
A FIZ enterprise operates under Georgian legislation and the administrator’s rules. It normally needs operator approval, a licence and a premises arrangement—not merely an ordinary Georgian legal address.
The strongest use cases are genuine international manufacturing, processing, warehousing, logistics, distribution and re-export. Mainland Georgian customers, off-zone work or a structure with no operational reason for the zone require greater caution.
Tax and operating map
What “tax free” does—and does not—mean.
VAT and customs
Foreign goods entering a zone and qualifying export or re-export flows receive special treatment, but customs status, origin and records remain essential.
Mainland Georgia
FIZ transactions with Georgian mainland persons are not simply tax free. Restrictions and special 4% mechanisms can apply to defined supplies.
Banking
A zone licence never guarantees an account. Banks review ownership, goods, countries, counterparties, premises, sanctions and source of funds.
People
Payroll, labour, immigration and right-to-work rules still apply according to who employs each person and where work is performed.
Substance
The administrator may require a licence plus office, warehouse, land or production space appropriate to the approved activity.
Two principal choices
Capital access or port logistics?
Tbilisi Free Zone
Capital-city access for operator-approved industrial, logistics, technology and service activities. Confirm the exact licence and facility required.
TFZ website ↗Poti Free Industrial Zone
Port-oriented trade, manufacturing, logistics, distribution, warehousing, land and customs infrastructure. The operator describes application, licensing and lease as the formation sequence.
Poti FIZ website ↗Prices and annual cost
Request a dated, itemized operator quotation.
The supplied TFZ materials and Poti site describe commercial packages, but the final tariff varies by activity, licence and premises. We will not present an old or third-party price as the operator’s current universal fee.
Quotation checklist
✓ application and formation✓ initial and annual licence✓ registered or physical office✓ warehouse, production unit or land✓ deposit, utilities and connections✓ customs and cargo handling✓ amendment, renewal and closurePublic price: confirm with operatorAsk about currency, tax, deposit, licence term, renewal price and exit costs.Formation sequence
Approval before incorporation assumptions.
Activity and zone
Map the goods or services, countries, counterparties, premises and staffing; then compare Tbilisi with port-oriented Poti.
Operator KYC
Submit founders, beneficial owners, director, source of funds, business plan and sanctions-sensitive facts.
Licence and premises
Agree the zone activity licence and the required office, warehouse, land or production facility.
Company formation
Register the FIZ enterprise, legal seat and administrator documents in the required sequence.
Operational activation
Arrange RS.ge, accounting, customs access, banking, inventory, payroll and compliance before trading.
Before choosing FIZ
Compare the total operating model.
Potentially strong fit
- international goods and re-export
- manufacturing or processing inside the zone
- port logistics and warehousing
- real premises, equipment and staff
- enough scale for recurring operator costs
Needs caution
- solo consulting with no zone operation
- mainly Georgian customers
- no premises or customs rationale
- regulated or sanctions-sensitive flows
- banking assumed to be guaranteed
Practical FAQ
Questions before formation.
Is every FIZ company taxed at 0%?+
No. Treatment depends on the taxpayer, permitted activity, location and transaction. Mainland dealings and non-qualifying activity can create tax.
Can a FIZ company sell in Georgia?+
Mainland sales must be modelled under the special FIZ rules, restrictions and applicable 4% mechanisms—not as ordinary tax-free exports.
Can it use only a virtual address?+
The zone administrator determines the licence and premises package appropriate to the activity.
How fast is setup?+
It can be streamlined after KYC, licence, premises and documents are ready; advertised registration speed is not the full onboarding timeline.
Are TFZ and Poti prices the same?+
No. Each administrator sets commercial tariffs. Obtain a current quotation for the exact activity and facility.
Is it better than an ordinary LLC?+
Only if the transaction and operating model genuinely uses the zone. Compare annual cost, customs, mainland exposure, banking and substance.
Primary materialsTFZ Guidebook · 2025 ↗TFZ presentation · September 2025 ↗Tbilisi Free Zone ↗Poti Free Industrial Zone ↗Tax Code of Georgia ↗
Reviewed 18 July 2026. General information only. Obtain current operator tariffs and transaction-specific Georgian tax/customs advice.
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