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Georgia offers foreign investors unique opportunities through its free industrial zones (FIZs). Currently, there are four main FIZs operating in the country: Tbilisi, Kutaisi, Poti and Hualing. Each of them has its own peculiarities and advantages.
1. Tbilisi Free Zone
- Location: Tbilisi
- Area: 270 thousand m²
- Features: Provides virtual office services, remote registration and low electricity costs.
- Tax benefits: 0% corporate tax, VAT, income tax and repatriation.
- Ownership: 100% foreign ownership.
- Minimum Capital: None.
2. Kutaisi Free Zone
- Location: Kutaisi
- Area: 270 thousand m²
- Features: Specialized in industry and trade.
- Tax benefits: 0% corporate tax, VAT, income tax and repatriation.
- Ownership: 100% foreign ownership.
- Minimum capital: None.
3. Poti Free Zone
- Location: Poti
- Area: 3 million m²
- Features: Nearest to the seaport, which provides convenient access to international markets.
- Tax benefits: 0% corporate tax, VAT, income tax and repatriation.
- Ownership: 100% foreign ownership.
- Minimum capital: None.
4. Hualing Free Zone
- Location: Kutaisi
- Area: 360 thousand m²
- Features: Specializes in woodworking, furniture production and construction.
- Tax benefits: 0% corporate tax, VAT, income tax and repatriation.
- Ownership: 100% foreign ownership.
- Minimum capital: None.
Comparative table
| Zone | Area | Specialization | Tax benefits | Minimum capital | Possession |
|---|---|---|---|---|---|
| Tbilisi | 270,000 m² | Virtual office, remote registration | 0% corporate tax, VAT, income tax and repatriation tax | Absent | 100% foreign |
| Kutaisi | 270,000 m² | Industry, trade | 0% corporate tax, VAT, income tax and repatriation tax | Absent | 100% foreign |
| Poti | 3,000,000 m² | Seaport, logistics | 0% corporate tax, VAT, income tax and repatriation tax | Absent | 100% foreign |
| Hualing | 360,000 m² | Woodworking, furniture production | 0% corporate tax, VAT, income tax and repatriation tax | Absent | 100% foreign |
Advantages for foreign investors
- Tax benefits: Full exemption from corporate tax, VAT, income tax and repatriation.
- Ownership: 100% foreign ownership without the need for a local partner.
- Minimum Capital: No minimum capital requirements.
- Trade Agreements: Access to EU, CIS, Turkish and Chinese markets through relevant free trade agreements.
- Infrastructure: Well-developed transportation and logistics infrastructure, especially in Poti and Kutaisi.
Georgia’s free zones offer attractive conditions for foreign investors, including tax incentives, 100% foreign ownership and no minimum capital investment. The choice of a suitable zone depends on the specifics of the business and the investor’s strategic goals. Tbilisi zone is suitable for virtual offices and remote registration, Kutaisi and Hualing for industrial production, and Poti for logistics and maritime trade.
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