For several years now, Georgia has been considered one of the most attractive countries for IT specialists and technology companies. Low taxes, simple business registration, and access to international markets have made the country popular among developers, startups, and IT entrepreneurs.
However, the situation has changed since 2026: foreigners are now required to obtain a work permit. This means that the usual scheme of working through an individual entrepreneur or a simple company has become more complicated.
But there is an alternative solution that not only removes many restrictions but also takes the business to a higher level: registering a company with international company status in Georgia.
Let’s take a look at why this tool is becoming increasingly popular.
New rules for foreigners in Georgia
From 2026, foreign specialists who actually work from Georgia will be subject to the regulation of the labor migration law.
This means the need to:
- obtain the right to work (Work Permit),
- apply for the appropriate residence permit or D1 visa,
- complying with labor migration registration requirements.
For many IT specialists, this creates a number of inconveniences:
- additional bureaucracy,
- dependence on the employer,
- the need to go through approval procedures.
That is why many entrepreneurs are looking for a structure that will allow them to work legally from Georgia without unnecessary restrictions.
Alternative: international company status
One of the most interesting instruments of Georgian legislation is the international company regime.
This is a special tax status that can be obtained by a Georgian company operating in the IT sector and providing services to international clients.
This status offers significant tax and administrative advantages.
Tax advantages for international companies
The main reason for the popularity of this regime is its highly favorable tax model.
The following rates apply to international IT companies:
- income tax — 5%;
- employee income tax — 5%;
- dividends — 0%;
- VAT on IT service exports—0%.
This is one of the most attractive tax models for IT businesses in Europe and Eurasia.
In fact, companies can work with international customers while paying significantly less tax than in most countries around the world.
Simplified recruitment of foreign specialists
Another important point concerns the new labor migration rules.
According to current regulations, companies with international status are exempt from the procedure of searching for local candidates when hiring foreign specialists.
This means:
- there is no need to post vacancies on the state portal,
- there is no need to wait for responses from local candidates,
- foreign specialists can be recruited immediately.
This is extremely important for international IT teams.
Prestige and international status
The status of an international company is not just about taxes. It is also a reputational factor.
Such companies:
- work with foreign customers,
- participate in international projects,
- are part of the global IT ecosystem.
For startups and technology companies, this means:
- a higher level of customer trust,
- the opportunity to work with large international customers,
- a more convenient corporate structure.
Why this solution is suitable for IT entrepreneurs
For many IT specialists, the classic model of working through an individual entrepreneur or freelancer is gradually ceasing to be optimal.
The status of an international company allows you to:
- create a full‐fledged international IT business,
- work with clients around the world,
- take advantage of a preferential tax system,
- simplify working with foreign specialists.
In fact, this is a transition from freelancing to a full‐fledged technology company.
When to consider international company status
This regime is particularly suitable if:
- you work in IT development, programming, or digital services;
- your clients are located outside Georgia;
- you want to legally structure your international business;
- you plan to scale your team.
In such cases, an international company becomes a logical step in business development.
Assistance in registering an international company
The procedure for obtaining international company status includes:
- registration of a legal entity,
- preparation of a corporate structure,
- confirmation of compliance with IT activity requirements,
- submission of documents to tax authorities.
ESPERO helps entrepreneurs go through the entire process on a turnkey basis.
Our specialists will:
- register your company in Georgia,
- prepare documents for obtaining international status,
- help you build an optimal tax model,
- provide legal support for your business.
If you want to work legally from Georgia, with minimal taxes and international status, the ESPERO team will be happy to help you every step of the way.
Contact us, and we will find the optimal solution for your business.
