Legal person
An existing Georgian legal entity—commonly LLC or JSC.
Georgia Virtual Zone status · IT company
Software created here.
Sold outside Georgia.
Eligibility screening and Virtual Zone application support for an existing Georgian LLC or JSC conducting qualifying software and information-technology activity.
THE BENEFIT IS CONDITIONAL0% is about
qualifying profit—
not every receipt.Activity, creation, customer location and substance must align.
qualifying profit—
not every receipt.Activity, creation, customer location and substance must align.
What Virtual Zone means
A Georgian legal person with defined IT activity and status.
The law exempts profit from qualifying IT created by the Virtual Zone person and supplied outside Georgia.
Status does not replace accounting. The company must separate activities, document software creation, identify customer residence/place of supply, and comply with payroll, dividend, withholding and reporting rules.
Four-part eligibility screen
“IT company” is not enough.
Qualifying IT
Activity fits the legal concept and results in software products.
Created by company
People, contracts and records show who created the IT.
Supplied abroad
Qualifying supply outside Georgia to non-resident customers.
Tax treatment—carefully stated
What may be exempt,
and what is not erased.
Profit tax on qualifying profit from outside-Georgia supply of IT created by the Virtual Zone person.
Outside-Georgia supply is addressed by the Virtual Zone law and general place-of-supply rules.
Payroll, dividend, withholding, local/non-qualifying revenue and other taxes.
Qualified Georgian IT personnel, remuneration and who performs development require evidence.
Application and compliance file
Show the real operation.
Company records
Extract, charter/status, directors, shareholders and tax registration.
Activity
Products, technical workflow, technologies and qualifying output.
People
Developers, roles, contracts, qualifications and location.
Customers
Non-resident clients, contracts, invoices and delivery.
Development
Repositories, specifications, project records and IP.
Accounting
Qualifying vs other revenue, expenses, payroll and distributions.
Existing Georgian LLC or JSC
Virtual Zone application assistance.
Eligibility screen, evidence checklist, narrative preparation, Revenue Service submission coordination and compliance-start briefing.
OUR PROFESSIONAL FEE450 EUR
- One existing LLC or JSC
- Standard ownership structure
- Activity assessment
- Application and submission
- Initial compliance checklist
Company registration, remediation, contracts, accounting, opinions and appeals are separate.
Request onboarding list ↗Frequently asked questions
Before building the tax forecast.
Can an IE obtain Virtual Zone status?+
The statutory status is for a legal person engaged in qualifying IT activity. An Individual Entrepreneur is not the legal-entity applicant described by this route.
Does every IT service qualify?+
No. The definition centers on research, support, development, design, production and implementation of computer information systems resulting in software products.
Is all company income taxed at 0%?+
No. The benefit relates to qualifying IT created by the Virtual Zone person and supplied outside Georgia. Local and non-qualifying activity must be separated.
Does status remove salary and dividend tax?+
No. Payroll, director remuneration, dividends, withholding and other obligations require separate analysis. Substance and qualified Georgian IT personnel require attention.
Can an existing LLC or JSC apply?+
Yes, if the Georgian legal entity, activity and evidence fit. Our 450 EUR service is designed for an existing LLC or JSC with a standard profile.
Is approval permanent?+
Status and its tax benefit depend on continuing facts and compliance. Keep development, personnel, customer, invoice and accounting evidence.
Last reviewed 17 July 2026. General information only, not a tax opinion. Treatment depends on actual activity, substance, customers, records and current practice.