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LLCHR & Recruitment Agency

LLC (International Company) in Georgia — HR & Recruitment Agency Formation Guide

Consider jurisdictions with clear labor leasing laws and favorable payroll tax structures if you plan to act as an Employer of Record (EOR). Data privacy compliance (like GDPR) is critical when handling candidate data.

Last verified: June 13, 2026

Corporate Tax

5.0%

State Tax

0.0%

Formation Cost

$74

Annual Fee

$0

Forming a LLC (International Company) in Georgia as a HR & Recruitment Agency means a total tax burden of 5.0% and an official formation cost of $74. There is no minimum capital requirement. Standard formation takes 1-3 business days, or Same day expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.

First-year total cost

$8,270

Ongoing (per year)

$5,660

Detailed cost calculator →

Why LLC (International Company) for HR & Recruitment Agency?

A business model focused on sourcing, vetting, and placing candidates for client companies, or providing comprehensive human resources and payroll management services.

Ideal for

  • Headhunters and executive search consultants
  • Employer of Record (EOR) startups
  • Freelance recruiters
  • Global payroll providers

Challenges to watch

  • Strict data protection and privacy regulations (GDPR, CCPA)
  • Complex cross-border employment and tax laws
  • High liability risks regarding employee misclassification
  • Licensing requirements for temporary work agencies in many countries

Key decision criteria

  • Does the jurisdiction require a specific license to operate a recruitment or staffing agency?
  • Are there favorable tax treaties to prevent double taxation for cross-border placements?
  • How strict are the local labor laws regarding temporary staffing and contractor classification?

LLC (International Company) formation requirements

Minimum capital

None

Standard timeline

1-3 business days

Expedited timeline

Same day

Local director

Not required

Registered office

Virtual office allowed

Notarization

Required

100% foreign ownership and foreign directors are permitted. No local resident director is required.

See the full guide for all documents and requirements →

Estimated breakdown (based on avg. $250,000 revenue)

Gross Revenue$250,000
Corporate Tax-$12,500
Formation Cost-$74
Annual Fee-$0
Net Profit$237,426

Simulate with your own revenue →

VAT / Sales Tax

Standard rate 18%. Registration threshold: 100,000 GEL. Non-resident companies providing digital services to Georgian consumers (B2C) must register and charge 18% VAT.

Banking & payments for HR & Recruitment Agency

Opening a business bank account in Georgia is relatively straightforward and can often be done remotely via a Power of Attorney. Traditional banks like Bank of Georgia and TBC Bank are highly recommended, though compliance checks have become stricter for non-resident founders.

Supported payment gateways

2CheckoutPaymentwallUniPAYTBC E-commerce

Remote-friendly accounts

  • Bank of Georgia

    The largest bank in Georgia, offering excellent corporate banking, multi-currency accounts, and remote opening via Power of Attorney.

  • TBC Bank

    A leading tech-friendly bank with robust digital services, e-commerce gateways, and remote account opening options.

  • Paysera Georgia

    A fully licensed digital bank in Georgia offering fast SEPA transfers, multi-currency accounts, and remote onboarding.

  • Payoneer

    Widely used by Georgian IT and international companies to receive USD and EUR payments globally.

Georgia incentives & advantages

International Company Status

5% Corporate Income Tax, 5% Personal Income Tax for employees, 0% Dividend Tax, and exemption from Property Tax.

Free Industrial Zone (FIZ)

0% Corporate Income Tax, 0% VAT, 0% Property Tax, and 0% Import/Export duties.

LLC (International Company) formation steps

1

Draft and notarize a Power of Attorney (PoA) if forming the company remotely.

2

Register the standard LLC with the National Agency of Public Registry (NAPR) in Georgia.

3

Obtain a legal registered address and open a corporate bank account (e.g., Bank of Georgia or TBC).

4

Register the LLC with the Revenue Service of Georgia to obtain a Tax ID.

5

Establish local economic substance by leasing an office and hiring local or relocated employees.

6

Prepare and submit the International Company Status application to the Ministry of Finance.

7

Await the official decree granting the status and update payroll/tax configurations to the 5% rates.

HR & Recruitment Agency FAQ

Do I need a special license to start a recruitment agency?

It depends on the jurisdiction and your exact model. Executive search often requires no license, but temporary staffing or acting as an Employer of Record (EOR) usually requires strict licensing and capital deposits.

Which country is best for a global HR agency?

Countries with strong B2B service sectors, clear employment laws, and extensive double tax treaty networks, such as the UK, Singapore, or Estonia, are popular choices for global HR operations.

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Related terms

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