LLC (International Company) in Georgia — Import / Export & Trading Formation Guide
Choose a jurisdiction with strong logistics infrastructure, favorable customs agreements, and access to major trade blocs (like the EU or US). Consider VAT deferral schemes and free trade zones.
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 Import / Export & Trading 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
Why LLC (International Company) for Import / Export & Trading?
A business model focused on sourcing goods from one country and selling them in another. Success relies heavily on supply chain efficiency, customs compliance, and navigating international trade tariffs.
Ideal for
- Physical product brands
- Wholesalers and distributors
- Dropshippers scaling to bulk inventory
- Cross-border B2B traders
Challenges to watch
- Complex customs and import duties
- High shipping and logistics costs
- Cash flow management due to inventory delays
- Regulatory compliance across multiple jurisdictions
Key decision criteria
- Proximity to major ports or logistics hubs
- Availability of Free Trade Zones (FTZs)
- VAT and sales tax registration requirements (e.g., EORI in the EU)
- Double taxation treaties between sourcing and selling countries
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.
Estimated breakdown (based on avg. $1,000,000 revenue)
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 Import / Export & Trading
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
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
Draft and notarize a Power of Attorney (PoA) if forming the company remotely.
Register the standard LLC with the National Agency of Public Registry (NAPR) in Georgia.
Obtain a legal registered address and open a corporate bank account (e.g., Bank of Georgia or TBC).
Register the LLC with the Revenue Service of Georgia to obtain a Tax ID.
Establish local economic substance by leasing an office and hiring local or relocated employees.
Prepare and submit the International Company Status application to the Ministry of Finance.
Await the official decree granting the status and update payroll/tax configurations to the 5% rates.
Import / Export & Trading FAQ
Do I need a company in the country I am importing to?
Not always. You can often act as a Non-Resident Importer (NRI), but having a local entity can simplify customs, VAT registration, and local banking.
What is an EORI number and do I need one?
An Economic Operators Registration and Identification (EORI) number is required for businesses importing or exporting goods into or out of the European Union.
Should I incorporate in a Free Trade Zone (FTZ)?
FTZs offer tax exemptions and simplified customs procedures, making them ideal if you plan to re-export goods without them entering the local domestic market.
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Related guides
Complete LLC (International Company) guide
Taxes, requirements, banking, compliance
LLC (International Company) cost calculator
One-time and annual cost breakdown
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