Read the scope of the relief
The Law on Information Technology Zones addresses qualifying information technologies created by virtual zone persons and supplied outside Georgia. The Tax Code also defines virtual zone persons. These are specific rules tied to status and activity, rather than a general promise that all income of any online business is tax-free. Have an adviser check the current provisions against your company's actual operation. Official source: Law on Information Technology Zones.
Prepare an evidence file
Bring product descriptions, development agreements, team responsibilities, customer contracts and invoices. Explain which work is development, licensing, support, consulting or another service, and who owns the intellectual property. Identify where the work is performed. A short diagram of the development and sales process can make the assessment more useful than a broad description such as technology startup.
Ask about income outside the proposed treatment
Agree how different revenue streams will be recorded and which taxes, distributions or payments need separate analysis. Ask what happens if the customer base, team location or service mix changes. Status paperwork and continuing eligibility should be reviewed together. Keep the written advice and the facts supplied to the adviser so that future invoices are not assessed against an outdated business description. Official source: Tax Code of Georgia, including Articles 88–90.
Plan your next steps
- Describe products, services and intellectual property ownership.
- Map the team, place of work and customer locations.
- Check the status application and qualifying activity rules.
- Review each revenue stream and continuing reporting duties.
Legal review checkpoint
Request an eligibility analysis based on contracts and delivery evidence, including a list of assumptions. A generic formation package may not address how your particular income is treated.
Confirm case acceptance, consultation language and any in-person work with your chosen lawyer.
For a matter in the capital, compare English-speaking lawyers in Tbilisi by practice area, working language and consultation fee.
Starting a Business in Georgia as a Foreigner
Official sources
Prepared by GeoLawyer from the linked official sources. Editorial source check: . This is general information, not individual legal advice. Confirm the current requirements for your circumstances.