{"id":8,"count":2,"description":"<h3>1. Introduction to International IT Company<\/h3>\r\nIn order to further improve the business environment in the country, to strengthen Georgia\u2019s potential as a regional hub, and to increase the interest of multinational international companies, the Government of Georgia allows companies to obtain \u201cInternational Company\u201d status and benefit from tax breaks. The benefit applies to companies related to \u00a0<strong>\u0418\u0422<\/strong> activities.\r\n<h3>2. \u041f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u0418\u0422-\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438<\/h3>\r\n\u201cInternational Companies\u201d enjoy the following tax benefits:\r\n<ul>\r\n \t<li><strong>\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u2013 5%<\/strong>\r\n\u041e \u0432\u044b\u043f\u043b\u0430\u0442\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u0432\u043c\u0435\u0441\u0442\u043e \u043e\u0431\u044b\u0447\u043d\u043e\u0433\u043e 151\u0422\u041f3\u0422<\/li>\r\n \t<li><strong>\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u2013 5%<\/strong>\r\n\u041e \u0432\u044b\u043f\u043b\u0430\u0442\u0435 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0432\u043c\u0435\u0441\u0442\u043e \u043e\u0431\u044b\u0447\u043d\u043e\u0433\u043e 201\u0422\u041f3\u0422<\/li>\r\n \t<li><strong>\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0441 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u20130%<\/strong>\r\n\u041e \u0432\u044b\u043f\u043b\u0430\u0442\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u0432\u043c\u0435\u0441\u0442\u043e \u043e\u0431\u044b\u0447\u043d\u043e\u0433\u043e 51\u0422\u041f3\u0422<\/li>\r\n \t<li><strong>\u041d\u0414\u0421 \u043d\u0430 \u0443\u0441\u043b\u0443\u0433\u0438 \u0437\u0430 \u0440\u0443\u0431\u0435\u0436\u043e\u043c - \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u043e<\/strong>\r\n\u041e\u043a\u0430\u0437\u0430\u043d\u0438\u0435 \u0443\u0441\u043b\u0443\u0433 \u0432 \u0437\u0430\u0440\u0443\u0431\u0435\u0436\u043d\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u0435 \u043d\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u041d\u0414\u0421.<\/li>\r\n \t<li><strong>Property Tax (other than land) \u2013 Exempt<\/strong>\r\n\u041d\u0430 \u0447\u0430\u0441\u0442\u044c \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c\u043e\u0433\u043e \u0432 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u0445 \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u043d\u043e\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u043e\u043c \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/li>\r\n<\/ul>\r\nDividends paid by an International IT Company are not taxable at the source of payment and are not included in the gross income of the person receiving the dividend.\r\n\r\nInternational IT Company has the right to reduce the amount of taxable corporate income by the expense of the salary paid to the resident in Georgia and at the expense of scientific-research, design and test-design services.\r\n<h3><span style=\"text-decoration: underline\"><strong>3. IT Activities:<\/strong><\/span><\/h3>\r\nList of IT activities which International IT Company can provide is as below:\r\n<ul>\r\n \t<li>\u0412\u044b\u043f\u0443\u0441\u043a \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0433\u043e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f<\/li>\r\n \t<li>\u0420\u0435\u043b\u0438\u0437\u044b \u043a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440\u043d\u044b\u0445 \u0438\u0433\u0440<\/li>\r\n \t<li>\u0414\u0440\u0443\u0433\u043e\u0435 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435 \u0440\u0435\u0430\u043b\u0438\u0437\u0443\u0435\u0442<\/li>\r\n \t<li>\u041a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440\u043d\u043e\u0435 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435, \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433 \u0438 \u0441\u043e\u043f\u0443\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c<\/li>\r\n \t<li>\u0414\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u043a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440\u043d\u043e\u043c\u0443 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e<\/li>\r\n \t<li>\u041a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u043e\u0432\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440\u043d\u044b\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0439<\/li>\r\n \t<li>\u0414\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u043a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440\u043d\u044b\u043c\u0438 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438<\/li>\r\n \t<li>\u041f\u0440\u043e\u0447\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0439 \u0438 \u043a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433<\/li>\r\n \t<li>\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438\/\u0438\u043b\u0438 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0430, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0433\u043e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f \u0438 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0443 \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u0432\u0435\u0440\u0441\u0438\u0438.<\/li>\r\n \t<li>\u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u0438\/\u0438\u043b\u0438 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u0432\u0435\u0431-\u0441\u0430\u0439\u0442\u0430<\/li>\r\n \t<li>\u0412\u0435\u0431-\u0445\u043e\u0441\u0442\u0438\u043d\u0433, \u0443\u0434\u0430\u043b\u0435\u043d\u043d\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0433\u043e \u0438 \u0430\u043f\u043f\u0430\u0440\u0430\u0442\u043d\u043e\u0433\u043e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f<\/li>\r\n \t<li>\u041f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435 \u0438 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f<\/li>\r\n \t<li>\u041f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438\u0437\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u0438\u0439, \u0442\u0435\u043a\u0441\u0442\u043e\u0432 \u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0434\u043b\u044f \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u0441\u0442\u0443\u043f\u0430 \u043a \u0431\u0430\u0437\u0435 \u0434\u0430\u043d\u043d\u044b\u0445<\/li>\r\n \t<li>\u0423\u0434\u0430\u043b\u0435\u043d\u043d\u043e\u0435 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b<\/li>\r\n \t<li>\u041e\u043d\u043b\u0430\u0439\u043d-\u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u0432\u044b\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u043e\u0431\u044a\u0435\u043c\u0430 \u043f\u0430\u043c\u044f\u0442\u0438<\/li>\r\n \t<li>\u0414\u043e\u0441\u0442\u0443\u043f \u043a \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u043c\u0443 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044e \u0438\u043b\u0438 \u0435\u0433\u043e \u0437\u0430\u0433\u0440\u0443\u0437\u043a\u0430 (\u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435 \u0434\u043b\u044f \u0437\u0430\u043a\u0443\u043f\u043e\u043a\/\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438\u043b\u0438 \u0430\u043d\u0442\u0438\u0432\u0438\u0440\u0443\u0441\u043d\u043e\u0435 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435) \u0438 \u0435\u0433\u043e \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f.<\/li>\r\n \t<li>\u041f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u044b \u0431\u043b\u043e\u043a\u0438\u0440\u043e\u0432\u043a\u0438 \u0431\u0430\u043d\u043d\u0435\u0440\u043d\u043e\u0439 \u0440\u0435\u043a\u043b\u0430\u043c\u044b<\/li>\r\n \t<li>\u0417\u0430\u0433\u0440\u0443\u0436\u0430\u0435\u043c\u044b\u0435 \u0434\u0440\u0430\u0439\u0432\u0435\u0440\u044b, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u043f\u043e\u0434\u043a\u043b\u044e\u0447\u0430\u0435\u0442 \u043a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440\u044b \u043a \u043f\u0435\u0440\u0438\u0444\u0435\u0440\u0438\u0439\u043d\u044b\u043c \u0443\u0441\u0442\u0440\u043e\u0439\u0441\u0442\u0432\u0430\u043c (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043a \u043f\u0440\u0438\u043d\u0442\u0435\u0440\u0443).<\/li>\r\n \t<li>\u0410\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u043e\u043d\u043b\u0430\u0439\u043d-\u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0444\u0438\u043b\u044c\u0442\u0440\u043e\u0432 \u043d\u0430 \u0441\u0430\u0439\u0442\u0430\u0445<\/li>\r\n \t<li>\u0410\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u043e\u043d\u043b\u0430\u0439\u043d-\u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0444\u0438\u0440\u043c\u0435\u043d\u043d\u044b\u0445 \u043f\u043e\u0447\u0442\u043e\u0432\u0438\u043a\u043e\u0432 (\u0444\u0430\u0435\u0440\u0432\u043e\u043b\u043e\u0432)<\/li>\r\n<\/ul>","link":"https:\/\/taxconsulting.ge\/ru\/\u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f\/international-it-company\/","name":"\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u0430\u044f \u0418\u0422-\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f","slug":"international-it-company","taxonomy":"category","parent":0,"meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>International IT Company - All About Taxation and Legal Issues.<\/title>\n<meta name=\"description\" content=\"All about taxation and legal issues relating to International IT company in Georgia. 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