{"id":2736,"date":"2020-04-20T10:25:57","date_gmt":"2020-04-20T10:25:57","guid":{"rendered":"http:\/\/inc.ge\/?page_id=2736"},"modified":"2023-01-22T22:29:01","modified_gmt":"2023-01-22T22:29:01","slug":"business-license-permit","status":"publish","type":"page","link":"https:\/\/taxconsulting.ge\/ka\/\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1-\u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0-\u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d0-2\/","title":{"rendered":"\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0, \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d0 \u10d3\u10d0 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><div class=\"vc_row wpb_row vc_row-fluid krth-dhav-dotted\"><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_left\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" width=\"1136\" height=\"330\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense.png\" class=\"vc_single_image-img attachment-full\" alt=\"business permit in Georgia\" title=\"Business License in Georgia\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense.png 1136w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense-440x128.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense-300x87.png 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense-1024x297.png 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense-768x223.png 768w\" sizes=\"auto, (max-width: 1136px) 100vw, 1136px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">In Georgia, every company is entitled to choose a field of activity at its own discretion and run a business without limitation, unless such an activity is directly prohibited by the <span style=\"text-decoration: underline;\"><a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/26824?publication=62\">&#8220;law or a permit or license&#8221;<\/a> <\/span>is required to perform the activity. Special permits and licenses for doing business in Georgia are required only for companies whose activities will be related to medicine, construction, communications, gambling, energy, security and etc.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">According to the Georgian legislation, there are two types of applicable licenses: the license to exercise an activity and the license to use.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>The License to Exercise<\/strong> an Activity is a license which grants a person the right to exercise a certain activity specified by the law (e.g. to set up a private security service). To obtain a license for an<br \/>\nactivity, one has to meet particular requirements. This type of license may be used only by the person (a natural person or legal entity) who has been granted the license. Therefore, a transfer of a license for an activity to another person is not allowed.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>The License to Use<\/strong> applies to the use of national resources specified by the law. Such a license grants its holder the right to use certain resources (e.g. natural resources). Licenses of this type can only be awarded in an open outcry tender, except the cases stipulated by the law and the holder of the license may transfer it to others.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">In addition to special licenses and permits, there are various types of business activities in Georgia that are provided with special status such as Virtual Zone Entity, Free Industrial Zone Enterprise, Special Trading Company, Tourist Enterprise, etc. and benefit from special tax or other favorable regimes. In order to get these benefits, it is required to apply and obtain the appropriate status and certificates from the relevant agencies.\u00a0<\/span><\/p>\n<p><span style=\"font-size: 16px;\">If your main business activity is to provide business activity in IT and \/ or software &amp; app development service to the clients outside of Georgia, then you can apply for the Virtual Zone Entity status to the Ministry of Finance of Georgia. Virtual Zone Entities are exempt from VAT and corporate income tax and pay only 5% of personal income tax in case of dividend distribution. Read more about Virtual Zone Person\u2019s status in our blog\u00a0<a href=\"https:\/\/inc.ge\/2020\/05\/12\/virtual-zone-person\/\">here<\/a>.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_left\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" width=\"1076\" height=\"473\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/VIRTUALZONE.jpg\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"Virtual Zone Entity\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/VIRTUALZONE.jpg 1076w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/VIRTUALZONE-440x193.jpg 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/VIRTUALZONE-300x132.jpg 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/VIRTUALZONE-1024x450.jpg 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/VIRTUALZONE-768x338.jpg 768w\" sizes=\"auto, (max-width: 1076px) 100vw, 1076px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">International Company status has significant tax benefits, which creates a very attractive business environment for companies, including international companies working in the field of Information Technology (IT) and Shipping. This status is new aims to bring international companies to Georgia, employ Georgian residents, and conduct business from Georgia. Read more about International status in our blog <a href=\"https:\/\/inc.ge\/2020\/10\/09\/international-company-status\/\">here<\/a>.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_left\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/10\/INTERNATIONAL-COMPANY-1024x576.jpg\" class=\"vc_single_image-img attachment-large\" alt=\"International Company Status in Georgia\" title=\"INTERNATIONAL COMPANY\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/10\/INTERNATIONAL-COMPANY-1024x576.jpg 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/10\/INTERNATIONAL-COMPANY-440x248.jpg 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/10\/INTERNATIONAL-COMPANY-300x169.jpg 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/10\/INTERNATIONAL-COMPANY-768x432.jpg 768w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/10\/INTERNATIONAL-COMPANY-1536x864.jpg 1536w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/10\/INTERNATIONAL-COMPANY.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">Free Industrial Zone (FIZ) is the type of a free zone envisaged by the &#8220;Tax Code of Georgia&#8221; where the business-friendly regulations, favorable tax, and customs regulations apply. FIZ is open for production &amp; processing of any goods or provision of services, except for: Using of buildings for residence, Production of Arms and munitions, trade of arms and munitions, Production of nuclear and radioactive substances, trade in nuclear and radioactive substances, Import, storage, production or\/and sale of Narcotic and psychotropic substances, Excise goods (except for the cases for personal use).<\/span><\/p>\n<p><span style=\"font-size: 16px;\">Free Industrial Zone entities are exempt from all taxes except personal income tax (20%) which is paid a the employee. You need to apply for this status to the organizer of Free Industrial Zone and pay annual fee. There are five industrial zones operating in Georgia in the following cities: Poti (sea port), Kutaisi (third largest city) and Tbilisi (capital city): <a href=\"http:\/\/potifreezone.ge\/\">Poti Free Industrial Zone<\/a>; <a href=\"https:\/\/hualingfiz.ge\/about\/hualing-kutaisi-fiz\/\">Hualing Kutaisi Free Industrial Zone<\/a>; <a href=\"http:\/\/gih.ge\/\">Kutaisi Free Industrial Zone<\/a>; <a href=\"http:\/\/www.tfz.ge\/\">Tbilisi Free Zone;<\/a>Tbilisi Industrial Park Free Industrial Zone. Read more about Free Industrial Zone Enterprise status in our blog\u00a0<a href=\"https:\/\/inc.ge\/2020\/02\/10\/free-industrial-zone-enterprise\/\">here<\/a>.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_left\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" width=\"1076\" height=\"473\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/06\/FIZEnterprise.png\" class=\"vc_single_image-img attachment-full\" alt=\"Free Industrial Zones in Georgia\" title=\"FIZEnterprise\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/06\/FIZEnterprise.png 1076w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/06\/FIZEnterprise-440x193.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/06\/FIZEnterprise-300x132.png 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/06\/FIZEnterprise-1024x450.png 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/06\/FIZEnterprise-768x338.png 768w\" sizes=\"auto, (max-width: 1076px) 100vw, 1076px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span class=\"VIiyi\" lang=\"en\" style=\"font-size: 16px;\"><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"en\" data-language-to-translate-into=\"ka\" data-phrase-index=\"0\">See our blog posts about special taxation regimes in Georgia <a href=\"https:\/\/inc.ge\/category\/special-tax-status-in-georgia\/\">here<\/a>:<\/span><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n    <!-- Blog Start -->\n    <div class=\"krth-blog-one krth-blog-col-4  krth-post-6a154652267ed \">\n\n      \n      <div id=\"post-5024\" class=\"krth-blog-post post-5024 post type-post status-publish format-standard has-post-thumbnail hentry category-1-small-business-entrepreneur category-blog category-international-it-company category-investing-in-georgia category-legal-news category-special-tax-certificates-in-georgia tag-get-residency-permit-in-georgia tag-it-company-in-georgia tag-it-residency-permit tag-it-residency-permit-in-georgia tag-obtain-residency-permit-in-georgia tag-residency-permit-for-it-specialists tag-residency-permit-for-it-specialists-in-georgia tag-residency-permit-in-georgia\">\n\n                <div class=\"featured-image rounded-three\">\n          <img decoding=\"async\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2025\/07\/IT-specialists-Georgia-residency.jpg\" alt=\"Simplified Residency Permit: New Opportunities for IT Specialists!\">\n        <\/div>\n        \n        <!-- Content -->\n        <div class=\"bp-content\">\n\n          <!-- Metas -->\n          <div class=\"bp-top-meta\">\n                        <div class=\"bp-date\">\n              <span>\u10d8\u10d5\u10da\u10d8\u10e1\u10d8 29, 2025<\/span>\n            <\/div>\n                      <\/div>\n          <!-- Metas -->\n\n          <a href=\"https:\/\/taxconsulting.ge\/ka\/2025\/07\/29\/simplified-residency-permit-for-it-specialists\/\" class=\"bp-heading\">Simplified Residency Permit: New Opportunities for IT Specialists!<\/a>\n                    <p>We're excited to share some groundbreaking news from the Georgian government, aimed at fostering[...]<\/p>\n          <a href=\"https:\/\/taxconsulting.ge\/ka\/2025\/07\/29\/simplified-residency-permit-for-it-specialists\/\" class=\"bp-read-more\">\n            Read More          <\/a>\n                  <\/div>\n        <!-- Content -->\n\n        <\/div><!-- #post-## -->\n\n      \n      <div id=\"post-3797\" class=\"krth-blog-post post-3797 post type-post status-publish format-standard has-post-thumbnail hentry category-1-small-business-entrepreneur category-blog category-investing-in-georgia category-special-tax-certificates-in-georgia tag-incorporation-in-georgia tag-small-business-status-in-georgia tag-small-business-tax-certificate-in-georgia tag-small-business-tax-status-in-georgia tag-special-tax-regimes-in-georgia\">\n\n                <div class=\"featured-image rounded-three\">\n          <img decoding=\"async\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2021\/02\/small-business-status-in-Georgia-1.jpg\" alt=\"Small Business Entrepreneur\">\n        <\/div>\n        \n        <!-- Content -->\n        <div class=\"bp-content\">\n\n          <!-- Metas -->\n          <div class=\"bp-top-meta\">\n                        <div class=\"bp-date\">\n              <span>\u10d7\u10d4\u10d1\u10d4\u10e0\u10d5\u10d0\u10da\u10d8 11, 2021<\/span>\n            <\/div>\n                      <\/div>\n          <!-- Metas -->\n\n          <a href=\"https:\/\/taxconsulting.ge\/ka\/2021\/02\/11\/\u10db\u10ea\u10d8\u10e0\u10d4-\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8-\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4-\u10e1\u10d0\/\" class=\"bp-heading\">Small Business Entrepreneur<\/a>\n                    <p>1. Introduction In order to attract foreign investment and boost the economy chapter XII[...]<\/p>\n          <a href=\"https:\/\/taxconsulting.ge\/ka\/2021\/02\/11\/\u10db\u10ea\u10d8\u10e0\u10d4-\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8-\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4-\u10e1\u10d0\/\" class=\"bp-read-more\">\n            Read More          <\/a>\n                  <\/div>\n        <!-- Content -->\n\n        <\/div><!-- #post-## -->\n\n      \n      <div id=\"post-3769\" class=\"krth-blog-post post-3769 post type-post status-publish format-standard has-post-thumbnail hentry category-blog category-investing-in-georgia category-special-trading-company category-special-tax-certificates-in-georgia tag-incorporation-in-georgia tag-special-trading-company tag-special-trading-company-certificate-georgia tag-special-trading-company-certificate-in-georgia tag-special-trading-company-georgia tag-special-trading-company-in-georgia tag-special-trading-company-status tag-special-trading-company-status-georgia tag-special-trading-company-status-in-georgia\">\n\n                <div class=\"featured-image rounded-three\">\n          <img decoding=\"async\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2021\/02\/Special-trading-Company.jpg\" alt=\"Special Trading Company\">\n        <\/div>\n        \n        <!-- Content -->\n        <div class=\"bp-content\">\n\n          <!-- Metas -->\n          <div class=\"bp-top-meta\">\n                        <div class=\"bp-date\">\n              <span>\u10d7\u10d4\u10d1\u10d4\u10e0\u10d5\u10d0\u10da\u10d8 9, 2021<\/span>\n            <\/div>\n                      <\/div>\n          <!-- Metas -->\n\n          <a href=\"https:\/\/taxconsulting.ge\/ka\/2021\/02\/09\/\u10e1\u10de\u10d4\u10ea-\u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0-\u10e1\u10d0\/\" class=\"bp-heading\">Special Trading Company<\/a>\n                    <p>1. Introduction In order to further improve the business environment in the country, strengthen[...]<\/p>\n          <a href=\"https:\/\/taxconsulting.ge\/ka\/2021\/02\/09\/\u10e1\u10de\u10d4\u10ea-\u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0-\u10e1\u10d0\/\" class=\"bp-read-more\">\n            Read More          <\/a>\n                  <\/div>\n        <!-- Content -->\n\n        <\/div><!-- #post-## -->\n\n      \n      <div id=\"post-3546\" class=\"krth-blog-post post-3546 post type-post status-publish format-standard has-post-thumbnail hentry category-blog category-international-it-company category-investing-in-georgia category-special-tax-certificates-in-georgia tag-incorporation-in-georgia tag-information-technology tag-international-company tag-international-company-status tag-international-it-company tag-international-it-company-tax-certificate tag-it-business-in-georgia tag-it-company-in-georgia tag-shipping-business-in-georgia tag-taxation-of-it-company-in-georgia\">\n\n                <div class=\"featured-image rounded-three\">\n          <img decoding=\"async\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2021\/02\/INTERNATIONAL-COMPANY.jpg\" alt=\"International IT Company\">\n        <\/div>\n        \n        <!-- Content -->\n        <div class=\"bp-content\">\n\n          <!-- Metas -->\n          <div class=\"bp-top-meta\">\n                        <div class=\"bp-date\">\n              <span>\u10dd\u10e5\u10e2\u10dd\u10db\u10d1\u10d4\u10e0\u10d8 9, 2020<\/span>\n            <\/div>\n                      <\/div>\n          <!-- Metas -->\n\n          <a href=\"https:\/\/taxconsulting.ge\/ka\/2020\/10\/09\/\u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd-\u10d8\u10e1-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\/\" class=\"bp-heading\">International IT Company<\/a>\n                    <p>1. Introduction In order to further improve the business environment in the country, to[...]<\/p>\n          <a href=\"https:\/\/taxconsulting.ge\/ka\/2020\/10\/09\/\u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd-\u10d8\u10e1-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\/\" class=\"bp-read-more\">\n            Read More          <\/a>\n                  <\/div>\n        <!-- Content -->\n\n        <\/div><!-- #post-## -->\n\n      \n    <\/div>\n    <!-- Blog End -->\n\n    <\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-parallax=\"1.5\" data-vc-parallax-image=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/IncorporateGeorgia.jpg\" class=\"vc_row wpb_row vc_row-fluid krth-have-dotted vc_row-has-fill vc_row-o-equal-height vc_row-flex vc_general vc_parallax vc_parallax-content-moving\"><div class=\"krth-overlay-pattern\" style=\"background-color:rgba(19,29,51,0.86);\"><\/div><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2 style=\"text-align: center;\"><span style=\"color: #ff6600;\"><span style=\"font-size: 36px;\"><span style=\"color: #ffffff;\">Get <\/span><span style=\"color: #5ac8fa;\">Virtual Zone IT<\/span><span style=\"color: #ffffff;\">, <\/span><span style=\"color: #ff9900;\"><span style=\"color: #5ac8fa;\">Free Industrial Zone<\/span><span style=\"color: #ffffff;\">,<\/span> <span style=\"color: #5ac8fa;\">International IT<\/span><span style=\"color: #ffffff;\"> &amp;<\/span> <span style=\"color: #5ac8fa;\">Special Trading Company<\/span><\/span> <span style=\"color: #ffffff;\">status<\/span><\/span><span style=\"font-size: 36px; color: #ffffff;\">\u00a0with the help of our experts.<\/span><\/span><\/h2>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"1. 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