LLC Registration in Georgia

A Georgian LLC separates your personal assets from the business and taxes profit only when you distribute it. Reinvest everything and the corporate tax is zero. Registered in three to five days for a fixed ₾1,200.

On distributions
15%
On retained profit
0%
Setup
3–5 days

What a Georgian LLC gives you

An LLC (in Georgian, შპს / SHPS) is a separate legal person. It signs its own contracts, holds its own bank accounts, and its debts are its own — your personal assets are not exposed the way they are with an Individual Entrepreneur. Georgia also runs an Estonian-style corporate tax: profit is taxed at 15% only when it leaves the company as a distribution. Money you keep in the business and reinvest is not taxed at all.

  • Limited liability — personal assets separated from the business
  • 15% corporate tax on distributions only, 0% on retained earnings
  • 100% foreign ownership, with no local director requirement
  • Multiple shareholders in any split
  • No minimum share capital
  • Taken more seriously by banks, payment processors and enterprise clients

How Georgian corporate tax works

Georgia charges corporate tax at the moment profit is distributed, not when it is earned — the Estonian model. Take a distribution and the company pays 15%, with a further 5% dividend withholding on top, so roughly 20% all-in on money you actually take out. Leave the profit in the company and there is no corporate tax event at all, which makes an LLC genuinely efficient for a business that reinvests. VAT is separate: registration becomes mandatory once turnover passes 100,000 GEL in any rolling 12 months, at 18%.

When an LLC beats Small Business Status

The 1% regime is cheaper right up until it is not. Choose the LLC when you have more than one owner, when turnover is heading past 500,000 GEL, when you are reinvesting most of your profit rather than drawing it, when you need genuine liability separation because of the contracts you sign, or when your activity is on the list excluded from Small Business Status. Enterprise clients and payment processors also tend to take a company more seriously than a sole trader.

Special LLC regimes worth knowing about

Georgia offers several preferential regimes on top of the standard LLC, and whether you qualify is worth checking before you register rather than after. Virtual Zone status gives IT companies exporting software 0% corporate tax on foreign-sourced profit. International Company Status offers reduced rates to qualifying businesses with a Georgian substance requirement. Free Industrial Zone companies get their own treatment again. Each has real conditions attached, and each changes which accounting package you need.

Pricing

Registration
LLC registration

Charter drafting, business registry registration, tax authority registration, government fees, Public Service Hall accompaniment, activity codes, and bank account guidance. Covers up to two shareholders.

₾1,200
Each additional shareholder
₾150
Shareholder agreement

Strongly recommended wherever there is more than one owner. The charter says who owns what; the agreement says what happens when owners disagree.

₾600
Virtual address (annual)
₾390/year

Prices exclude 18% VAT where applicable. ₾1,200 ≈ $440.

How to register an LLC in Georgia

  1. 01

    Consultation

    15 minutes

    We check that an LLC is genuinely the right structure for you rather than the more expensive one, and whether any of the preferential regimes apply.

  2. 02

    You send documents

    1 business day

    Passports for every shareholder and director, the company name, and the ownership split. We check the name is available.

  3. 03

    Charter and registration

    2–3 business days

    We draft the charter, file at the National Agency of Public Registry, and the company legally exists.

  4. 04

    Tax authority setup

    Same day

    Registration with the Revenue Service and rs.ge portal access, plus VAT registration if you need or want it.

  5. 05

    Bank account

    1 business day

    We prepare the file and go to the branch with you.

LLC or Small Business Status?

LLC
IE + Small Business Status
Tax rate
15% on distributions
1% of gross turnover
Tax on reinvested profit
0%
Still 1% of turnover
Turnover limit
None
₾500,000 for the 1% rate
Liability
Limited to the company
Unlimited — personal
Owners
Multiple shareholders
One, always
Setup fee
₾1,200
₾600
Accounting from
₾315/mo
₾180/mo
Best for
Partners, product businesses, scale
Solo service businesses

Common questions

Three to five business days once we have your documents. Registration at the public registry itself is fast — the charter and the bank account are what set the pace.

No obligation

Not sure this is the right one?

Thirty free minutes with a tax specialist. We will tell you which structure actually fits — including when the answer is that you do not need us.