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  • Free Industrial Zone Enterprise income is exempt from Corporate Income Tax.
  • Interest and dividends from a Free Industrial Zone Enterprise are not taxed for the receiver.
  • Trade between Free Industrial Zone Enterprises is VAT exempt.
  • Free Industrial Zone Enterprises don't need to administer employee personal income tax.
  • Free Industrial Zone Enterprises aren't liable for Reverse Charge VAT (RCVAT).
  • Exports are VAT exempt with tax credit entitlement.
  • Property in a Free Industrial Zone is exempt from property tax.
  • Trade between a Free Industrial Zone Enterprise and a Georgian company is taxed at 4% of the invoice value

Operational Advantages:

Low tariffs on electricity

Proximity to the largest labor pool of Georgia

Low licensing costs and simplified regulatory procedures

Low rental prices

Turn-key solutions

Reliable Infrastructure

Low costs of utilities and communications

Eligibility to national certificate of origin

Easy company set-up

Facility management service

You are saving

Corporate tax - 15% of the taxable profit base

Property tax - 1% of the average book value of property

Import tax - up to 18% of import value

Value Added Tax (VAT) - 18%

Dividend tax - 5%