GE · N 41°43′ · E 44°47′
Georgia
A Georgian LLC can be held by a single foreign shareholder and is suited to regional trade, services, and project operations. Its profit tax is generally triggered on distribution or certain deemed distributions, allowing deferral while profits are retained.
Key points on one page.
- Tax
- Corporate income tax 15%, generally on profit distributions and certain deemed distributions; retained profits are untaxed until distribution
- Shareholders and directors
- Min. 1 shareholder and 1 manager; no general local-residency requirement
- Share capital
- No statutory minimum capital; contribution timing and form are set by the charter
- Local requirements
- Georgian legal address required; generally no local manager or secretary, while regulated activities need licences
- Annual maintenance
- Annual financial and management reports to SARAS; Category I/II enterprises and PIEs require audit
- Incorporation timeline
- Approx. 1 business day with complete documents; same-day filing is available
- Public disclosure
- Direct-owner and manager registry data are searchable; filed reports are public, while UBO data are not equivalent to public registry data
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01National Agency of Public Registry — Business registration fees and terms
- 02Matsne — Law of Georgia on Entrepreneurs
- 03PwC Worldwide Tax Summaries — Georgia corporate taxes on income
- 04PwC Worldwide Tax Summaries — Georgia tax administration
- 05SARAS Annual Report 2025
- 06National Agency of Public Registry — Entrepreneurial Registry
02 · Advantages
Why Georgia
- 01Registration can be completed on the filing day or within 1 business day when documents are complete
- 02Retained profits can defer corporate income tax until distribution
- 03Tax treaties with Mainland China and Hong Kong may support qualifying cross-border arrangements
03 · Requirements
Formation requirements
- Set-up documents state the legal address, shareholder and manager identifiers, and shareholdings
- A single shareholder is permitted; shareholders may be individuals or legal persons
- One or more managers administer and represent the company
04 · Compliance
Annual compliance
- Submit annual financial and management reports to SARAS under the applicable category
- For taxable transactions, file and pay corporate income tax by the 15th of the following month
- Arrange statutory audit if a Category I/II enterprise or public-interest entity
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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