Company formation in Georgia

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —International/digital services with documented activity and a regional rationale.
• —Trade, logistics support and local operations following permit/customs/tax analysis.
• —A founder-owned LLC or JSC/partnership where governance or investment requires it.

• —A limited liability company (LLC), the standard commercial form without general minimum charter capital.
• —A joint-stock company (JSC), a share company with minimum capital of GEL 100,000 and the applicable paid-capital rule.
• —A general partnership and limited partnership with different partner liability.
• —A cooperative, a member-based commercial organisation.
• —An individual entrepreneur and branch of a foreign company for suitable personal/foreign-enterprise activity.

• —A physical legal address in Georgia with owner consent/title evidence.
• —Foreign natural/legal persons may found and manage an LLC; there is no general resident-director requirement.
• —The founding agreement/statute, management/representation and ownership data must comply with the Law on Entrepreneurs.
• —Signatures are made before NAPR/notary/authorised person or with a compliant trusted electronic signature; a typical foreign founder uses a notarised POA.
• —Financial, gambling, virtual-asset and other regulated activities require separate licence/registration review.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Founding agreement/statute, name, physical-address evidence/consent, director/representation and ownership data.
• —A notarised/apostilled POA and Georgian translation; a corporate founder also supplies certified registry documents/resolution.
• —Capital evidence for a JSC or another form where required by law/articles.

1. 01Select LLC/JSC/partnership/branch and review activity/licence, address, management, tax and the foreign-document route.
2. 02Agree the statute, owners, director/signing and legal address, and prepare POA/certification/translation.
3. 03The representative or authorised signer files with NAPR and obtains the registry extract.
4. 04After registration, set up Revenue Service, accounting, VAT/payroll where applicable and separate bank/PSP KYB.

• —A Georgian company generally applies the corporate-profit regime to distributed/deemed-distributed profit events; exact treatment is confirmed for the facts and period.
• —VAT, payroll/personal-income withholding, customs and property taxes depend on activity, employees and assets.
• —Individual-entrepreneur small-business regimes do not automatically apply to an LLC and must not be marketed as company tax.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —A Georgian registry extract does not guarantee a bank account; the bank may require video or in-person identification and enhanced evidence.
• —Non-resident KYB focuses on UBOs, source of wealth/funds, Georgia rationale, contracts, counterparties and sanctions geography.

• —Corporate tax/VAT/payroll returns and accounting records according to actual transactions.
• —Financial-statement preparation/publication/audit where the entity category and Georgian reporting law require it.
• —NAPR changes to address, management, owners, statute or capital are filed when they occur.

• —A notarised POA route is remote representation, not a universal public self-service e-incorporation for foreigners.
• —Promising LLC access to an individual-entrepreneur tax status or guaranteed remote banking is inaccurate.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the Georgian representative/notary, legal address, POA/apostille/translation, NAPR and Revenue Service/accountant hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.